Affiliation:
1. Texas State University
Abstract
SUMMARY
Underreporting time is a common ethical dilemma in auditing. We examine the effects of professional commitment and experience on auditor acceptance of underreporting time with a sample of 110 practicing auditors at two large national accounting firms. Using a moderated mediation research model, we find that auditor experience moderates the negative relationship between professional commitment and acceptance of underreporting time, such that professional commitment is associated with underreporting acceptance only among less experienced auditors. We discuss the contributions, limitations, and practical implications of our findings.
Data Availability: Please contact the first author.
Publisher
American Accounting Association
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