... individuals may be more prone to rationalize than others, we first identify an important subset of professional auditors that we expect is more susceptible to rationalizing unethical behavior: those with low professional commitment. We then examine whether rationalization-discrediting interventions can...

... association. Our study documents such diminished professional commitment and its potential deleterious effects on judgment. Finally, we contribute to the accountability literature by considering a lesser-studied form of accountability—identifiability—and documenting a negative outcome and the related...