Understanding the Auditor's Ethical Behaviour in the Professional Environment

Abstract

This thesis fills the literature gap, adds novelties, and sheds light on inconclusive results concerning the field of auditing ethics in four interrelated studies. Chapter two unboxes 40 years of efforts in the auditing ethics field and provides a comprehensive view of previous literature. It combines Bibliometric, Social Network and Content Analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database (WoS) from 1980-to 2021. The work also clusters the literature according to