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Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based

Rodgers, Waymond; Guiral, Andrés; Gonzalo, José - In: Journal of Business Ethics 86 (2009) 3, pp. 347-361

Persistent link: https://www.econbiz.de/10005012711

Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics

Martin, Roger - In: Journal of Business Ethics 70 (2007) 1, pp. 5-14

Most people are familiar with the traditional view of the role of ethics in the auditing profession â€“ the need for … auditors with integrity and objectivity. This essay addresses a second dimension of ethics in the auditing profession â€“ the … auditors in practice and demands a deep and robust understanding of ethics, ethical infrastructures, and the products of those …

Persistent link: https://www.econbiz.de/10005547512

Auditors' time pressure: does ethical culture support audit quality?

Svanberg, Jan; Öhman, Peter - In: Managerial Auditing Journal 28 (2013), pp. 572-591

Purpose – The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical culture and time budget pressure. Design/methodology/approach – The study is based on a field...

Persistent link: https://www.econbiz.de/10010686143

The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies

Al-Hayale, Talal; Lan, George - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 399-413

managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management …

Persistent link: https://www.econbiz.de/10005553195

Exploring auditor independence: an interpretive approach

Hudaib, Mohammad; Haniffa, Roszaini - In: Accounting, Auditing & Accountability Journal 22 (2009) 2, pp. 221-246

jure , and socio‐economic structure). Originality/value – The paper contributes to the auditing literature by providing …

Persistent link: https://www.econbiz.de/10014641191

Effects of personal values on auditors’ ethical decisions

Shafer, William E.; Morris, Roselyn E.; Ketchand, Alice A. - In: Accounting, Auditing & Accountability Journal 14 (2001) 3, pp. 254-277

This study investigates the effects of personal values on auditors’ ethical decision making. Previous accounting research has investigated the value profiles of practicing CPAs and accounting students, and the effects of values on accounting students’ ethical decisions. However, the current...

Persistent link: https://www.econbiz.de/10014642863

The ethics of final year accountancy students: an international comparison

O’Leary, Conor; Cotter, Derry - In: Managerial Auditing Journal 15 (2000) 3, pp. 108-115

Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes …

Persistent link: https://www.econbiz.de/10014928624

The unsung American (accounting?) hero: W. Morgan Shuster

Doost, Roger K. - In: Managerial Auditing Journal 19 (2004) 2, pp. 313-328

with the questions of accounting, ethics, politics, and self‐interest. Shuster was a lawyer with expertise in governmental … the fundamentals of ethics and responsibility in business and governmental affairs. It provides an understanding of how …

Persistent link: https://www.econbiz.de/10014928859

The impact of codes of ethics and experience on auditor judgments

Pflugrath, Gary; Martinov‐Bennie, Nonna; Chen, Liang - In: Managerial Auditing Journal 22 (2007) 6, pp. 566-589

Purpose – The purpose of this study is to investigate the impact of the presence of a code of ethics on the quality of …/methodology/approach – A sample of 112 professional accountants and auditing students was employed to investigate the effect of the presence of … a code of ethics (operationalised as the presence vs absence of an organisational code of conduct) on the quality of …

Persistent link: https://www.econbiz.de/10014929077

Quality of internal control procedures

Rae, Kirsty; Subramaniam, Nava - In: Managerial Auditing Journal 23 (2008) 2, 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/10014929103