... 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...

... accountability identifiability partner identification PCAOB professional commitment regulation We report the results of an experiment that examines the impact of partner identification, a regulation proposed by the Public Company Accounting Oversight Board (PCAOB), on audit partners' judgments...