Donald F. Arnold

Union Graduate College - School of Management

80 Nott Terrace

Schenectady, NY

United States

SCHOLARLY PAPERS

23

DOWNLOADS

30

CITATIONS

0

Scholarly Papers (23)

1.

Personal versus Professional Ethics in Confidentiality Decisions: An Exploratory Study in Western Europe

Business Ethics: A European Review, Vol. 14, No. 3, pp. 277-289, July 2005
Number of pages: 13 Posted: 15 Oct 2005
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business, West Virginia University - Department of Accounting and Management Information Systems and Union College - Management
Downloads 25 (408,221)

Abstract:

2.

Could the Level of Personal Indebtedness Influence an Auditor's Professional Decision-Making Process?

Sweeney, Christopher J., Bernardi, Richard A. and Arnold, Donald F.: (2014). Could the Level of Personal Indebtedness Influence an Auditor’s Professional Decision-Making Process? Research on Professional Responsibility and Ethics in Accounting, 18 (Chap 4): 89-108. ,
Posted: 06 Sep 2016
Independent, Roger Williams University - Gabelli School of Business and Union Graduate College - School of Management

Abstract:

3.

How Auditors Reach Balance or Expediency and Independence?

Arnold, D. F., Bernardi, R. A., and Neidermeyer, P. E.: (2006). How Auditors Reach Balance or Expediency and Independence? CA Magazine, 50-52.
Posted: 31 Jan 2014
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business and West Virginia University - Department of Accounting and Management Information Systems

Abstract:

4.

The Effect of Independence on Additional Audit Work: A European Perspective

Arnold, D. F., Bernardi, R. A., and Neidermeyer, P. E. The Effect of Independence on Additional Audit Work: A European Perspective, Journal of Accountancy, 191 (3): 103-104 (2001)
Posted: 11 Apr 2013
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business and West Virginia University - Department of Accounting and Management Information Systems

Abstract:

Auditor Independence, European Perspective

5.

The Effect of Client Integrity, Litigation, and Culture on European Materiality Estimates

Arnold, D.F., Bernardi, R.A., & Neidermeyer, P.E. The Effect of Client Integrity, Litigation, and Culture on European Materiality Estimates, The International Journal of Accounting, 36, 459-483, 2001
Posted: 11 Apr 2013
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business and West Virginia University - Department of Accounting and Management Information Systems

Abstract:

European Materiality Estimates

6.

An Examination of British, Irish, and U.S. Partners' Responses to Ethical Dilemmas

Arnold, D.F. & Bernardi, R.A.: (1997). An Examination of British, Irish, and U.S. Partners' Responses to Ethical Dilemmas, Research in Accounting Regulation, 11 (Special): 149-172.
Posted: 11 Apr 2013
Donald F. Arnold and Richard A. Bernardi
Union Graduate College - School of Management and Roger Williams University - Gabelli School of Business

Abstract:

Audit Partners, Moral Development

7.

The Impact of Perceived Ethical Intensity on Audit-Quality-Threatening Behaviours

Accounting and Business Research, Forthcoming
Posted: 15 Jan 2013
Breda Sweeney, Bernard Pierce and Donald F. Arnold
National University of Ireland, Galway - Accountancy & Finance, Dublin City University Business School and Union Graduate College - School of Management

Abstract:

auditor behaviour, audit quality, ethical intensity, ethical culture

8.

Do Auditors in Western Europe Uniformly Adhere to the Principle of Independence?

CA Magazine, pp. 50-52, 2006
Posted: 30 Mar 2011
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business and West Virginia University - Department of Accounting and Management Information Systems

Abstract:

9.

Auditors Reach Balance or Expediency and Independence?

CA Magazine, pp. 50-52, 2006
Posted: 14 Feb 2011
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business and West Virginia University - Department of Accounting and Management Information Systems

Abstract:

International Auditor Independence

10.

Do European Auditors Make Decisions that Reflect Harmony: The Impact of Country and Culture

International Journal of Disclosure and Governance, Vol. 6 , No. 1, pp. 58-68, 2009
Posted: 31 Jan 2011
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business and West Virginia University - Department of Accounting and Management Information Systems

Abstract:

11.

Auditor Underreporting and Premature Sign-Off: A Behavioral Study

Irish Accounting Review, Vol. 3, No. 2, pp. 1-22, 1996
Posted: 24 Feb 2008
Richard A. Bernardi and Donald F. Arnold
Roger Williams University - Gabelli School of Business and Union Graduate College - School of Management

Abstract:

12.

Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firms

Contemporary Accounting Research, Vol. 14, No. 4, pp. 653-668, 1997
Posted: 24 Feb 2008
Richard A. Bernardi and Donald F. Arnold
Roger Williams University - Gabelli School of Business and Union Graduate College - School of Management

Abstract:

13.

The Influence of Client Integrity and Competence and Auditor Characteristics on Materiality Estimates

The Irish Accounting Review, Vol. 1, No. 1, pp. 1-23, 1994
Posted: 24 Feb 2008
Richard A. Bernardi and Donald F. Arnold
Roger Williams University - Gabelli School of Business and Union Graduate College - School of Management

Abstract:

14.

Testing the 'Inverted-U' Phenomenon in Moral Development on Recently Promoted Senior Managers and Partners

Contemporary Accounting Research, Vol. 21, No. 2, pp. 353-367, 2004
Posted: 22 Feb 2008
Richard A. Bernardi and Donald F. Arnold
Roger Williams University - Gabelli School of Business and Union Graduate College - School of Management

Abstract:

15.

Reply to Comments on: 'The Effect of Independence on Decisions Concerning Additional Audit Work: A European Perspective'

Auditing: A Journal of Practice & Theory, Vol. 18 (Supplement), pp. 79-83, 1999
Posted: 21 Feb 2008
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business and West Virginia University - Department of Accounting and Management Information Systems

Abstract:

16.

The Effect of Independence on Decisions Concerning Additional Audit Work: A European Perspective

Auditing: A Journal of Practice & Theory, Vol. 18, No. 2, pp. 45-67, 1999
Posted: 20 Feb 2008
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business and West Virginia University - Department of Accounting and Management Information Systems

Abstract:

17.

The Effect of Country and Culture on Perceptions of Appropriate Ethical Actions Prescribed by Codes of Conduct: A Western European Perspective Among Accountants

Journal of Business Ethics, Vol. 70, No. 4, pp. 327-340, 2007
Posted: 19 Feb 2008
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business, West Virginia University - Department of Accounting and Management Information Systems and Union College - Management

Abstract:

18.

Between Country Variations in the Application of the Principle of Auditor Confidentiality: A European Setting

Journal of Accounting Ethics and Public Policy, Vol. 6, No. 1, pp. 1-30, 2006
Number of pages: 30 Posted: 19 Feb 2008 Last Revised: 01 Jan 2017
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business, West Virginia University - Department of Accounting and Management Information Systems and Union College - Management
Downloads 0 (516,910)

Abstract:

19.

Underreporting and Premature Sign-Off in Western Europe

The Irish Accounting Review, Vol. 9, No. 1, pp. 1-38, 2002
Posted: 19 Feb 2008
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business, West Virginia University - Department of Accounting and Management Information Systems and Union College - Management

Abstract:

20.

Reply to Comments on: 'The Effect of Client Integrity, Litigation, and Culture on European Materiality Estimates'

The International Journal of Accounting, Vol. 36, pp. 491-498, 2001
Posted: 19 Feb 2008
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business and West Virginia University - Department of Accounting and Management Information Systems

Abstract:

21.

Auditor Perspectives on Confidentiality: A Qualitative Investigation Examining the Differences in European Auditors' Opinions

The Irish Accounting Review, Vol. 12 ,No. 2, pp. 1-21, 2005
Posted: 19 Feb 2008
Union Graduate College - School of Management, Roger Williams University - Gabelli School of Business, West Virginia University - Department of Accounting and Management Information Systems and Union College - Management

Abstract:

22.

The Gender Mix at the Upper Staff Levels in Public Accounting: A Baseline Evaluation

Advances in Accounting Behavioral Research, Vol. 1, pp. 145-171, 1998
Posted: 19 Feb 2008 Last Revised: 14 Jul 2008
Richard A. Bernardi and Donald F. Arnold
Roger Williams University - Gabelli School of Business and Union Graduate College - School of Management

Abstract:

23.

An Examination of Moral Development Within Public Accounting by Gender, Staff Level, and Firm

Contemporary Accounting Research, Vol 14, No 4, Winter 1997
Posted: 04 Dec 1997
Richard A. Bernardi and Donald F. Arnold
SUNY College at Plattsburgh - School of Business and Economics and Union Graduate College - School of Management

Abstract: