...Ewald Aschauer; Matthias Fink; Andrea Moro; Katharina van Bakel-Auer; Bent Warming-Rasmussen ABSTRACT This study empirically investigates the relationship between auditors' identification-based trust in client firms' managers (CEOs/CFOs) and their perceptions of auditors' professional skepticism...

... of the pervasiveness of control weaknesses is moderated by the extent of disclosure such that more detailed disclosure mitigates (exacerbates) the negative effect of more (less) pervasive weaknesses. They also conclude that trust in management is an underlying cause of this effect because high levels of disclosure...

... is to investigate if perceptions of organizational politics mediate the relationships between performance measures and employees' trust in their superiors. As organizational politics may also affect employees' perceptions of fairness, a model is used to investigate (1) if performance measures affect organizational...