..., suggesting that reliance on a complaint-based enforcement system may be ineffective. 2016 professional sanctions disciplinary actions audit violations code of conduct licensure One of the distinguishing features of a profession is the ability of the practitioners to self-regulate...

... 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...