The application and interpretation of accounting
and auditing rules – and pressures applied to maximize
profitability as reflected in financial statements
– become a natural part of the distributive justice
equation. When personal perceptions become a
critical element that affects relationships, including
expectations about the auditor’s role, the audit
function is inevitably affected. Schminke et al.
(1997) note that classic and predictable differences
occur in organizations because of conflict between
people who see the world as rule-oriented and those
who view it as outcome-oriented.