[1] E. Akpomi, J. Amesi and P. Harcourt, Behavioural constraints on practices of auditing in Nigeria, Educ. Res.
Rev. 4(10) (2009) 465–469.[2] H. Albeksh, Compliance of auditors to ethics and rules of professional conduct and its impact on audit quality,
Imper. J. Interdiscip. Res. 2(1) (2016) 610–621.
[3] D. Angelo, Auditor independence, low balling, and disclosure regulation, J. Account. Econ. 3(1) (1981) 113–127.
[4] J. Arens and E. Beasley, Auditting and Assurance Service: Integrated Aprroach, 15th edition, Pearson Education,
USA, 2014.
[5] S. Chen, W. Shihua, and J. Khalil, Does social trust mitigate earnings management?, Evidence from China,
Emerg. Markets Finance Trade 57(1) (2021) 2995–3016.
[6] J.H. Choi, C. Kim, J. Kim and Y. Zang, Audit office size, audit quality, and audit pricing, Audit. J. Practice
Theory 29(1) (2015) 73–97.
[7] R.T. Fouladi, Performance of modified test statistics in covariance and correlation structure analysis under conditions of multivariate nonnormality, Struct. Equat. Model. 7(1) (2000) 356–410.
[8] F. Fukuyama, Social capital and the modern capitalist economy: Creating a high trust workplace, Stern Bus. Mag.
4(1) (1997) 1–16.
[9] L. Guiso, S. Paola and Z. Luigi, The role of social capital in financial development, Amer. Econ. Rev. 94(1) (2004)
526–56.
[10] L. Guiso, S. Paola and Z. Luigi, Social capital as good culture, J. Eur. Econ. Assoc. 6(3) (2008) 295–320.
[11] W. Herzog, A. Boomsma and S. Reinecke, The model-size effect on traditional and modified tests of covariance
structures, Struct, Equat. Model. 14(1) (2007) 361–390.
[12] W. Herzog and A. Boomsma, Small-sample robust estimators of noncentrality-based and incremental model fit,
Struct. Equat. Model. 16(1) (2009) 1–27.
[13] A. Jha and Y.Chen, Audit fees and social capital, Account. Rev. 90(1) (2015) 611–639.
[14] A. Nasrabadi and A. Arbabian, The effects of professional ethics and commitment on audit quality, Manag. Sci.
5(11) (2015) 1023–1028.
[15] A. Portes, Social capital: Its origins and applications in modern sociology, Ann. Rev. Soc. 24(1) (1998) 1–24.
[16] B. S´anchez, J. Pedro and J. Yag¨ue, Social capital and earnings management in small and medium firms, Account.
Forum DOI: 10.1080/01559982.2021.1935107.
[17] A.J. Swain, Analysis of parametric structures for variance matrices, Doctoral dissertation, University of Adelaide,
1975.
[18] L. Sekerka and R. Bagozzi, Moral courage in the workplace: moving to and from the desire and decision to act,
Bus. Ethics: Eur. Rev. 16(2) (2015) 132–149.
[19] M. Woolcock, The place of social capital in understanding social and economic outcomes, Canad. J. Policy Res.
2(2) (2001) 11–17.
[20] P. Yue, Social Capital, Law Protection and IPO Earnings Management, Account. Res. 5(2) (2010) 62–67.
[21] K. Yuan, Fit indices versus test statistics, Multivar. Behav. Res. 40(1) (2005) 115–148.