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ABSTRACT. Ashbaugh notes that audit standards require auditors to conduct audits being independent in mental attitude from their clients. Curtis explores the impact of mood on individuals’ ethical decision-making processes through the Graham model of Principled Organizational Dissent. As Carmichael et al. put it, ethical audit determines the internal and external consistency of a company’s values base. Coram et al. find that organizations with an internal audit function are more likely than those without such a function to detect and self-report fraud. (pp. 103–106) JEL Classification: A20, G34, M42

LUMINITA IONESCU
Spiru Haret University
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