Funding for this research was provided by:
Center for Audit Quality ($ 25,000 US dollars)
PwC INQuires ($ 10,000 US dollars)
The College of Business of Marquette University ($ 2,500 US dollars)
Rijksuniversiteit Groningen ($ 3,530 US dollars)
The Glen McLaughlin Prize for Research in Accounting Ethics ($ 10,000 US dollars)
Article History
Received: 16 January 2018
Accepted: 19 July 2018
First Online: 27 July 2018
Compliance with Ethical Standards
:
: The authors declare no conflict of interest with the institutions that have provided research grants/funding or awarded this study.
: All procedures performed in studies involving human participants were in accordance with the ethical standards of the institutional and/or national research committee and with the 1964 Helsinki declaration and its later amendments or comparable ethical standards.
: Informed consent was obtained from all individual participants included in the study.