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Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor's work has been highlighted. Therefore, the aim of our paper is to show the impact of auditors' sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner's supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model.

Corporate Social Responsibility and Ethics have been studied in a wide variety of business contexts, but the field of family business has mainly devoted attention to Corporate Social Responsibility, with less attention paid to the field of ethics. Being two closely related fields, they should be analyzed jointly in order to study the evolution of the field. To achieve this objective, we use two different bibliometric techniques, a co-word and a document coupling, as they are complementary and allow us to identify research topics and, therefore, to establish future research lines. Results show that the differences that exist between CSR in family businesses and CSR in non-family businesses continue to be a central focus, and that ethics should be found in the roots of that question. However, the underpinning factors and the linkage of the different CSR policies and ethical values to performance still require more attention. To be more precise, topics such as socio-emotional wealth, financial performance, ethics, firm, and management remain at the core of the field.

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