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The practice of probity audits in one Australian jurisdiction

Ng, Chew; Ryan, Christine - In: Managerial Auditing Journal 16 (2001) 2, pp. 69-75

“Probity audits” are a new type of audit gaining some popularity in the Australian public sector. Probity audits refer to independent reviews of government privatisations, contracting out projects (government procurements), and expression of interests to ascertain whether procedures followed...

Persistent link: https://www.econbiz.de/10014928662

The relationship between accounting students' love of money and their ethical perception

Elias, Rafik Z.; Farag, Magdy - In: Managerial Auditing Journal 25 (2010) March, pp. 269-281

Purpose – The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating perceptions....

Persistent link: https://www.econbiz.de/10009319188

Effects of ethical context on conflict and commitment among Chinese accountants

Shafer, William E.; Wang, Zhihong - In: Managerial Auditing Journal 25 (2010) May, pp. 377-400

Purpose – The purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on organizational-professional conflict (OPC) and affective organizational commitment (OC) among Chinese accountants. The paper also aims...

Persistent link: https://www.econbiz.de/10009319194

National culture effects on groups evaluating internal control

Sim, Marc - In: Managerial Auditing Journal 25 (2010) January, pp. 53-78

Purpose – This paper aims to report the results of a cross-national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and Hofstede's national culture are employed. Two...

Persistent link: https://www.econbiz.de/10009319203

The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education: Integrations from sustainability and ecological resources managem...

Sisaye, Seleshi - In: Managerial Auditing Journal 26 (2011) March, pp. 263-294

. Findings – This paper's contribution to the managerial auditing education literature is based on the proposition that ethics … sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from … systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research. Practical …

Persistent link: https://www.econbiz.de/10009320930

Effects of ethical context and Machiavellianism on attitudes toward earnings management in China

Shafer, William E.; Wang, Zhihong - In: Managerial Auditing Journal 26 (2011) May, pp. 372-392

Purpose – The purpose of this study is to investigate the effects of Chinese industry accountants' perceptions of the ethical context in their organization and Machiavellianism on attitudes toward earnings management. Design/methodology/approach – The research is based on a survey of...

Persistent link: https://www.econbiz.de/10009320936

The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments

Cianci, Anna M.; Bierstaker, James Lloyd - In: Managerial Auditing Journal 24 (2009) May, pp. 455-474

Purpose – The purpose of this paper is to investigate the effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments. Design/methodology/approach – An experiment is conducted in which 71 auditors are assigned to one of four conditions created...

Persistent link: https://www.econbiz.de/10009350123

Establishing a baseline for assessing the frequency of auditors' comments concerning perceived client integrity

Bernardi, Richard A. - In: Managerial Auditing Journal 24 (2009) January, pp. 4-21

Purpose – The purpose of this paper is to examine whether comments made by Big-Six auditors about their post-audit perceptions of the client's integrity were influenced by their firm's rating of the client's integrity prior to the start of the current audit. Design/methodology/approach – The...

Persistent link: https://www.econbiz.de/10009350124

Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud

Rae, Kirsty; Subramaniam, Nava - In: Managerial Auditing Journal 23 (2008) January, pp. 104-124

Purpose – This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively. Design/methodology/approach –...

Persistent link: https://www.econbiz.de/10009367109

Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing

Elias, Rafik - In: Managerial Auditing Journal 23 (2008) March, pp. 283-294

Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing....

Persistent link: https://www.econbiz.de/10009367115

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