1. Bernardi, R. A. and Arnold, D. F. Sr . (1994) ‘The influence of client integrity and competence and auditor characteristics on materiality estimates’, The Irish Accounting Review, 1 (1), 1–23.
2. Bernardi, R. A. and Arnold, D. F. Sr . (1996) ‘Auditor underreporting and premature sign-off: A behavioral study’, The Irish Accounting Review, 3 (2), 1–22.
3. Arnold, D. F. Sr . and Bernardi, R. A. (1997) ‘An examination of British, Irish, and US Partners' responses to ethical dilemmas’, Research in Accounting Regulation, 11 (Special Issue), 149–172.
4. Our initial intent was to limit our sample to managers and partners; however, we found that, while all but one of the auditors from France was a senior, the samples from Sweden and the UK included only one senior. Given these experience differences, we decided to use the seniors in studies that would include a senior's level of expertise. The Table 1 data show that, of the eight studies from our data, two included the data from seniors — one on confidentiality and the other on codes of ethics.
5. Hofstede, G. (1980). Culture's Consequences. Beverly Hills, CA: Sage.