Examines the impact of obedience pressure on auditors' professional judgments, indicating critical implications for ethics.
Examines the influence of pressure obedience in changing decisions and judgments made by auditors. Administration of the General Attitudes Towards Institutional Authority Scale (GAIAS) to measure hypothesized susceptibilities; Likelihood of violating professional norms and standards by auditors subjected to pressure obedience; Implications on maintaining professionalism.
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DeZoort et al. (1994) studied this question.
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