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Keywords: deterrence theory
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2013) 13 (1): 1–13.
Published: 01 December 2013
... of conflicts of interests on auditor behavior; specifically, violations of professional standards. Drawing on deterrence theory, we explain the importance of professional sanction severity and detection of violations in predicting workplace behavior; specifically, professional deviance. We follow by describing...
