...D. Jordan Lowe; Philip M. J. Reckers; Ashley K. Sauciuc SUMMARY Individuals often engage in a rationalization process to self-justify questionable conduct. However, as “gatekeepers” to the market, it is vitally important for professional auditors to avoid such practices. Recognizing that some...

... versions of this paper. Editor's note: Accepted by Jeffrey R. Cohen. fraud triangle management control opportunity pressure rationalization Control over the processes, activities, and behaviors of individuals in organizations is a major concern of two different streams of accounting...