... of professional responsibility. Data Availability: Data herein are available from public sources, and will be shared upon request. Editor's note: Accepted by Pamela Barton Roush. April 2015 September 2016 2016 professional sanctions disciplinary actions audit violations code...

... assigns the most severe sanctions, our study suggests auditors believe the violations associated with professional sanctions are more likely to be detected by the client rather than the coworker or the audit partner. We assert that such perceptions could lead to vulnerabilities in the power...