Relevant bibliographies by topics / Auditors ethics

Academic literature on the topic 'Auditors ethics'

Author: Grafiati
Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Auditors ethics"

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Giriūnienė, Gintarė. "The research of professional ethics of tax auditor seeking the trust in tax." Buhalterinės apskaitos teorija ir praktika, no. 15A (July 9, 2014): 73–81. http://dx.doi.org/10.15388/batp.2014.15a.6.

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In today's economy, the subject of taxation, in particular, precise calculation and evaluation of taxes is becoming more and more relevant. There is a practice, where tax auditors performing audits of the business entity often do not even know whether it is ethical to allow the business entity, i.e. taxpayer, to correct some of the errors appearing in the tax records, and not to punish the business by fines and interests, as is prescribed by the Law of Tax Administration of the Republic of Lithuania. It should be noted that there was a similar problem several decades ago among accountants and this led to the emergence of professional codes of ethics of accountants. The discussions of the behaviour of the tax auditor, auditing one or another company, in the context of professional ethics, what fundamental values and principles should he be guided by in order to maintain good quality of work, following the relevant moral norms, enables the argument that the topic of tax auditor's assessment in the context of professional ethics has not been analysed thoroughly enough, therefore the identification of tax auditor's ethical norms, values, principles and, most importantly, assessment is extremely important for the purpose of making the individual tax auditor’s , as well as all the tax system’s performance more efficient. Even for a very knowledgeable in his field tax auditor it is no easy to tell what kind of personal traits suggest that certain behaviour is ethical, consequently the article analyses the main values and principles of professional ethics, that should serve as guidelines not only for tax auditors, but also for any other person, seeking higher results in his profession. Therefore the objective of the research is to conduct a research on tax auditors’ professional ethics. The code of ethics plays a special role in the evaluation of professional ethics; it defines the core values and principles for ethical behaviour. A tax auditor, seeking professional growth through quality performance, taking into account the moral obligations, should not only comply with the fundamental values, such as honesty, objectivity, impartiality, confidentiality and sense of duty, but also provide a decent example for the audited company’s employees to demonstrate the integrity of the entire tax system and thus create confidence in the Lithuanian tax system. The results of a questionnaire survey showed that the tax auditor's professional ethics are directly connected with the taxpayer's trust in the Lithuanian tax system. Therefore, the existing practice of different taxpayers committing identical offences and being treated differently undermines the confidence not only in tax auditors and their professional ethics, but also in the tax system of the country as a whole. The questionnaire survey results suggest that, according to the taxpayers, it is essential for the tax auditor to follow such principles at work as impartiality, confidentiality and thoroughness. All of the above should be included in the tax auditor's code of ethics.
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Duc, Le Doan Minh. "Factors Affecting Audit Professional Ethics - Approach from the Perception of Auditors in Vietnam." International Journal of Innovative Research and Scientific Studies 4, no. 4 (November 22, 2021): 238–46. http://dx.doi.org/10.53894/ijirss.v4i4.201.

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Auditor independence is one of the most important attributes of audit professional ethics. This article delivers a full insight into the perception of auditors about independence in the auditing activities in Vietnam. The article approaches from the auditor's perception in the actual working environment. The article uses a mixed approach based on the experimental methodology. The article uses the archival research method and group discussions method to analyze and assess the research problems and verify by experimental data. The article takes the group discussions with experts and surveys 300 directors, auditors, auditor assistants who are working in 70 auditing firms. The results show that perception of independence is affected by moral awareness, working environment, and professional Association. Factors affecting auditors’ independence from moral awareness of auditor include perception of utilitarianism, perception of deontology; perception of egoism. Factors affecting auditor’s independence from working environment: business philosophy, management practices. Factors relating to the professional association as orientation, supervision, risk of audit practice. In particular, factors relating to the risk of audit practice do not promote the preservation of auditor independence due to the low litigation risks in the Vietnamese auditing environment while the remaining factors motivate auditors to increase their independence. The article implies that the auditors, the audit firms, and the Association of Certified Public Accountants should possess appropriate orientations and policies to raise the perception of auditor independence. Thereby, auditors will improve their attitude and behavior to ensure independence.
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YALCİN, Neriman, and Mehmet GÜNEŞ. "INVESTIGATION OF THE DECISION-MAKING ATTITUDES OF INDEPENDENT AUDITORS AND PUBLIC OVERSIGHT EXPERTS." Muhasebe ve Vergi Uygulamaları Dergisi 15, no. 3 (November 1, 2022): 529–66. http://dx.doi.org/10.29067/muvu.1123908.

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Independent Audit activities are the most crucial stage in controlling financial processes in businesses. Auditors who perform these activities are also an integral part of this process. Auditor's independence is closely related to the auditor's ethical attitude. The majority of audit failures are due to problems with auditor ethics. Auditors may remain in ethical dilemmas while making decisions during the audit phase. On the other hand, public oversight may face ethical dilemmas when examining the activities of auditors. The study aims to evaluate the decision-making attitudes of auditors in ethical dilemmas. For this reason, independent auditors and experts and assistant experts working in the Public Oversight, Accounting, and Auditing Standards Institution were evaluated in terms of their decision-making attitudes in ethical dilemmas. And so, a survey was conducted through the "Eight Ethical Scales", which will determine the decision-making attitudes of the auditors in ethical dilemmas. As a result of the research, the decision-making attitudes of KGK experts and independent auditors in ethical dilemmas and the factors that KGK experts and auditors consider when making decisions in case of ethical dilemmas were evaluated.
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Ismiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)." Jurnal Riset Akuntansi Tirtayasa 4, no. 1 (April 10, 2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.

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The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality. The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation.
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Nurwulan, Liza Laila, and Nadya Cipta Nissa Fasha. "PROFESSIONAL COMMITMENT AND AUDITOR EXPERIENCES ON AUDITORS’S BEHAVIOR IN AN AUDIT CONFLICT SITUATION AND IMPACT ON THE IMPLEMENTATION OF AUDITORS PROFESSION ETHICS." International Journal of Business Review (The Jobs Review) 1, no. 1 (June 30, 2018): 9. http://dx.doi.org/10.17509/tjr.v1i1.11875.

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This study attempts to assess the impact of professional commitment, experience of the audit, the auditors behavior conflict and ethicts audit profession senior auditors on the auditors and colleagues who worked on the public accountant in Bandung. The research population auditors who worked on the public accountant in Bandung, a total of 24 samples Obtained by purposive sampling method. The research using analysis lane. The results of the testing of hypotheses shows that the commitment of professional and experience the audit for the application of auditors of ethical behavior, professional and audit experience the audit for the application of auditors ethical behavior of professionals through auditors the audit of conflict Obtained by the determination of the 73, 8%. Testing professional commitment and auditing experience is a significant relation. To Significantly Affect not commit professional auditors to conduct the audit of conflict. Experience of audit there are significant impact on the behavior of auditors auditing conflict. For testing of professional commitment, there are significant impact on the audit professional ethics. Experience of audit there are significant impact on the audit professional ethics. Behavior auditors and the audit there are significant impact on the application of professional ethics of auditors.
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Sarboini, Rahmah Yulianti, and Rahma Try Fajri. "Pengaruh Kompetensi, Komitmen dan Etika Auditor Terhadap Kinerja Auditor Internal pada Kantor Inspektorat Aceh." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 8, no. 2 (November 30, 2022): 125–34. http://dx.doi.org/10.35870/jemsi.v8i2.836.

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This study aims to determine the effect of auditor competence, commitment and ethics on the performance of internal auditors at the Aceh Inspectorate Office, either simultaneously or partially. The population in this study are auditors who work at the Aceh Inspectorate Office. Total population of 47 people. The sampling method used is the Census because it involves the entire population as research respondents. The samples taken in this study were 47 people. The data used in this study is multiple linear regression. The results of the study show that auditor competence, commitment and ethics simultaneously influence the performance of internal auditors at the Aceh Inspectorate Office. The correlation coefficient (R) = 0.779 which indicates that the degree of relationship (correlation) between the independent variables and the dependent variable is 77.9%. This means that the performance of internal auditors at the Aceh Inspectorate Office is very closely related to the factors of education, training, years of service and the R2 coefficient value is obtained by a value of 0.580 which means it influences the auditor's performance at the Aceh Inspectorate Office. While the partial results of the study also reveal that auditor competence, commitment and ethics affect the performance of internal auditors at the Aceh Inspectorate Office, this proves that auditor competence, commitment and ethics have an influence on auditor performance at the Aceh Inspectorate Office.
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Abdelhak, Engy E., Ahmed A. Elamer, Aws AlHares, and Craig McLaughlin. "Auditors’ ethical reasoning in developing countries: the case of Egypt." International Journal of Ethics and Systems 35, no. 4 (November 11, 2019): 558–83. http://dx.doi.org/10.1108/ijoes-02-2019-0041.

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Purpose The purpose of this study is to investigate Egyptian auditors’ ethical reasoning, to understand whether auditors’ ethical reasoning is influenced by audit firm size and/or auditor’s position. Design/methodology/approach This paper draws on 178 questionnaires that include six different ethical scenarios. This paper also uses the accounting ethical dilemma instrument that is developed by Thorne (2000) to measure the ethical reasoning of Egyptian auditors. Findings The findings are threefold. First, this study finds that the general level of deliberative ethical reasoning of auditors working in the Central Auditing Organization (CAO) and small firms are categorized in the post-conventional level, while auditors working in big and medium firms are categorized in conventional level. Second, the result suggests that there is a negative relationship between ethical reasoning and audit firm size in Egypt. Finally, the results show that ethical reasoning levels decrease when the position of auditors increase except for auditors working in CAO. Originality/value This study adds to the scarce literature in developing countries that measure auditors’ ethical reasoning. The findings suggest that auditors’ ethical reasoning depends on auditor’s firm size and the position the auditor holds within the firm. These findings will aid policymakers and regulators, especially in developing countries, to avoid any potential risk regarding professional misconduct and in evaluating the adequacy of the current code of ethics.
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Soimu, Sergiu. "THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT." Journal of Social Sciences 5, no. 4 (January 2023): 148–62. http://dx.doi.org/10.52326/jss.utm.2022.5(4).02.

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Noticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the audit activity. The COVID-19 pandemic had a significant impact on all aspects of life, but also on the audit activity. This situation, required the auditors to review the audit process, and the resulting economic risks led to an increase in the auditor’s attention to obtaining reasonable assurance as to the continuity of his client’s business by providing sufficient adequate audit evidence. This is the reason why it is necessary that the auditor respect every time the ethical standards, decreasing in this way the audit risks and protect the image of audited entity. This scientific work seeks to investigate the impact of the COVID-19 pandemic on maintaining ethics in auditing. In this case, an online questionnaire covering the aspects of professional ethics was disseminated among the Moldovan auditors. The obtained answers show the fidelity of the auditors towards the principles of professional ethics in auditing and in unforeseen circumstances.
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Czerny, Małgorzata. "Muslim auditors’ ethics." Zeszyty Teoretyczne Rachunkowości 108, no. 164 (September 21, 2020): 229–40. http://dx.doi.org/10.5604/01.3001.0014.3604.

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The article discusses Islamic ethics and the impact it has on the professional ethics of Muslim auditors. Based on studies of the available literature on the subject and the Qur’an, the paper identifies the source of Muslim ethics and indicates that its perspective is slightly different from the perspectives known in the West. It also identifies the ethical principles which should be followed by a Muslim auditor. The analysis of the sources indicates that Islamic ethics and the understanding of certain principles and rules in Mus-lim countries differ (for cultural and religious reasons) from the perspective commonly adopted in other countries, hence the belief that it is necessary to create their own code of ethics for professionals, such as auditors. Attempting to assess how cultural norms affect professional ethics, based on a selected example of professional audit practitioners in Muslim countries, the article may be a prelude to further research in this direction, not necessarily in relation to the Islamic cultural circle.
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Yulianti, Grahita Chandrarin, and Fajar Supanto. "Effect of ethics and professionalism on audit quality: A moderating role of dysfunctional audit behavior." Problems and Perspectives in Management 20, no. 3 (October 3, 2022): 529–39. http://dx.doi.org/10.21511/ppm.20(3).2022.42.

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Dysfunctional auditor behavior becomes a driving variable for audit quality when an auditor has good ethics and professionalism. This study examines whether the ethics and professionalism of auditors can affect audit quality; dysfunctional audit behavior is used as a moderating variable. The study sample includes 348 auditors employed at public accounting companies throughout Indonesia and enlisted by the Indonesian Institute of Certified Public Accountants Directory. This paper used the SEM approach with WarpPLS software to analyze the respective data. Thus, it was found that auditors’ ethics and professionalism significantly and positively influence audit quality.Meanwhile, dysfunctional audit behavior significantly moderated the relationship between professionalism and audit quality. In contrast, this behavior was not a moderating variable for auditors’ ethics and audit quality association. An interesting finding is the indicators of auditors’ ethical behavior in accepting audit engagements, where audit engagements are still accepted even though an auditor shares an association with an auditee. In conclusion, future studies can examine in more detail the effect of audit acceptance process on audit quality.
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Dissertations / Theses on the topic "Auditors ethics"

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Kerler, William A. III. "The Effects of Auditors' Trust in Client Management on Auditors' Judgments." Diss., Virginia Tech, 2005. http://hdl.handle.net/10919/28154.

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This dissertation presents the results of three research studies investigating the role trust plays in an auditor's decisions. The first study examines whether auditors develop trust in a client's management after working with the client during prior audit engagements. The results indicate that auditors have higher trust in the client's management after a positive, overall satisfying experience working with the client compared to a negative, overall unsatisfying experience. The first study also investigates whether auditors" trust in a client affects their audit decisions. The results show a negative relationship between auditors" trust and their fraud risk assessment. Specifically, lower levels of trust are associated with higher levels of risk, and vice versa. Together, the results suggest that auditors may indeed develop trust in a client's management and this trust may affect their audit decisions. The second study examines whether Certified Public Accountants’ (CPAs) level of moral reasoning affects their decision to trust a client's management and the extent to which to trust them. The results show that CPAs with relatively higher levels of moral reasoning have less trust in the client's management than CPAs with relatively lower levels of moral reasoning. The findings indicate that an auditor's decision to trust a client's management is, at least in part, an ethical judgment. Also, because the decision is an ethical one, the findings suggest that trust beyond some threshold would be considered unethical. The third study extends the results of the first study by simultaneously examining how an auditor's trust and the financial importance of the client affect the auditor's decision to accept the client's preferred method of recognizing revenue. The results indicate that auditors" trust in the client's management is positively related to their commitment to the goal of supporting the client's preferred reporting methods (goal commitment), which in turn is positively related to the auditors" assessments of the acceptability of the client's methods for reporting purposes. The importance of the client did not affect auditors" goal commitment or their acceptability assessments. The findings suggest that auditors with higher levels of trust may be more likely to accept the client's preferred method of financial reporting. Overall, these results add to our knowledge of audit judgment and decision-making by providing evidence that auditors do indeed develop trust in a client's management; that the decision and extent to trust the client is in part an ethical judgment; and that auditors" trust may affect their audit decisions. This dissertation highlights the important role that an auditor's trust plays in his or her audit decisions.
Ph. D.
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Thorne, Linda 1956. "The influence of social interaction on auditors' moral reasoning /." Thesis, McGill University, 1997. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=34471.

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Although auditors engage in considerable social interaction (Gibbins & Mason, 1988; Solomon, 1987), little is known about how social interaction influences an auditor's moral reasoning process. In order to address this gap, this study used an experiment to examine the effect of social influence on 288 auditors' moral reasoning on realistic moral dilemmas. The results of this study indicate that social interaction influences the moral reasoning of auditors. Auditors' level of prescriptive reasoning appears to increase after engaging in discussion of a realistic moral dilemma, particularly for those which discuss dilemmas with others at high levels of moral development, while auditors' level of deliberative reasoning appears to decrease after engaging in discussion of a realistic moral dilemma. At a practical level, these findings suggest that auditors should be encouraged to prescriptively discuss moral dilemmas with others of high levels of moral development as this tends to result in the use of more principled moral reasoning. In contrast, auditors should avoid deliberative discussion of moral dilemmas, as this tends to result in the use of less principled moral reasoning than would be used in the absence of discussion.
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Wennerholm, Caroline, and Marie Larsson. "Ethics in the auditing profession : A comparison between auditors and students." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-401.

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Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik.

Metod: För att uppnå vårt syfte med studien har vi valt att genomföra

både kvantitativ enkätundersökning samt kvalitativa intervjuer.

Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten.

Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer.

Empiri: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion.

Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen.


Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik.

Metod: För att uppnå vårt syfte med studien har vi valt att genomföra både kvantitativ enkätundersökning samt kvalitativa intervjuer. Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten.

Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer.

Emperi: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion.

Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen.


Introduction: In the recent decades the auditing profession has been faced by several scandals. These scandals have brought up a lot of attention in media. Corporate scandals have led to increased demands for ethics within the auditing profession. To regain the trustworthiness in the auditing profession and to prevent future scandals, the demands on the profession have increased. The aim of the study is, from a Swedish perspective, to investigate the level of ethical reasoning among auditors and accounting students when facing an ethical dilemma.

Methodology: In order to achieve the purpose of the study, we have chosen to apply both a quantitative- and a qualitative approach. To investigate the level of ethical reasoning we have conducted a survey on 50 auditors and 50 accounting students. This was followed up by three in-depth interviews with three auditors who participated in the survey.

Theoretical framework: The theory is divided into three major areas; ethics in business, ethics in auditing and ethical reasoning in decisionmaking. The theory starts with a wider perspective to end with the theory concerning the main problem.

Empirical findings: The results from the survey and the interviews are presented in an empirical discussion.

Conclusion: The conclusions that can be drawn from this study are that auditors posses a high level of ethical reasoning in their decision- making. Auditors also have a higher ethical reasoning than accounting students when facing ethical dilemmas. Another conclusion is that students need more ethics education before entering the auditing profession, since ethics is what the profession is all about.

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Sriram, Srinivasan. "An Investigation of Asymmetrical Power Relationships Existing in Auditor-Client Relationship During Auditor Changes." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331678/.

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In recent years, considerable interest has been stimulated concerning potential conflicts of interest between a company's management and their independent auditors. Many researchers examined the association between corporations who changed their present auditors, and factors such as auditor's opinion on the financial statements, management changes, mergers, financial distress, etc. Some of these research efforts resulted in findings that were inconsistent with each other. The current research was therefore undertaken with the objective of developing a theoretical model of auditor change process and to explain the justification for considering certain specific factors that may be present in an auditor-client relationship. The research design and the methodology for analyses were developed on the basis of the theory on power conflicts found in political science literature and by the use of Wrong's power model on authority relationship. Sources of power such as the size of an audit firm, size of a corporation, the stock exchange membership, the ability of an auditor to qualify the opinion on the financial statements, the ability of the management of a corporation to terminate the audit contract following the issue of a qualified opinion, and change of a corporation's CEO were identified and converted into independent variables. Data were collected from secondary sources on a sample of 200 corporations, 100 companies that had changed their audit firm at least once during the period 1983-85, and 100 corporations that did not change their audit firm during this period. The resulting data were analyzed using the MDS-ALSCAL procedure and logit regression with maximum likelihood estimators. The findings of this research support the power model and its relevancy to the study of auditor-client relationship. The variables, client size, stock exchange membership, and audit firm size were found to have a significant association with corporations who changed their audit firms. However, the variable, change of CEO, was not found to be a significant cause of audit firm changes.
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Ahmad, Syahrul A. "Internal auditor and internal whistleblowing intentions : a study of organisational, individual, situational and demographic factors." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/152.

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Whistleblowing is a type of ethical decision-making behaviour, and it has been one ofthe positive outcome behaviours investigated in the ethical decision-making literature.The issue has garnered widespread attention since the collapse of global multinationalcompanies which lead to the passage of the renowned Sarbanes-Oxley Act of 2002.Since then a vast amount of research has been conducted in the whistleblowing stream,though it is still predominantly taking place largely in western countries. Such studiesas have been undertaken in Asian countries neglect to consider how Malaysianrespondents might play their roles in undertaking this type of ethical decision-makingbehaviour. There have been arguments in the whistleblowing literature on whether the internalreporting of corporate wrongdoings should be considered as an internal whistleblowingact, and whether internal auditors should also be regarded as whistleblowers. Despitethe fact that internal auditors hold a unique position in their organisations to prevent,deter and detect corporate wrongdoings, the role of this profession in investigatingethical decision-making behaviour has been much neglected. Hence, there is littleresearch concerning internal auditors’ internal whistleblowing intentions in theliterature. The purpose of this study is to investigate internal auditors’ internalwhistleblowing intentions on corporate wrongdoings in Malaysia. Theoretically, the study explored individual’s prosocial behaviour theory andorganisational ethical climate theory to provide the general framework for predictinginternal auditors’ internal whistleblowing intentions. The model developed for thisstudy included four levels of factors that can influence an internal auditor’s internalwhistleblowing intentions: organisational, individual, situational and demographicfactors. The organisational factors are ethical climate, size of organisation and job level.The individual factors are ethical judgment, locus of control, and organisationalcommitment. The situational factors include seriousness of wrongdoing and status ofwrongdoer. The individual demographics include gender, age and tenure. This researchis the first to examine the effect of these four factors in the internal auditing professionin Malaysia.
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Appiah-Sokye, George. "Exploratory Multiple-Case Study of Illinois External Auditors' Perceptions of Fraud Education in Undergraduate Accounting Programs." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10181182.

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External auditors do not have the capacity to detect corporate fraud, even though accounting scholars have agreed on the perceived importance of fraud detection. There is a need to integrate fraud detection courses and forensic accounting topics into undergraduate training. This study addressed the problem of external auditors’ detection of less than 5% of fraud cases resulting from their lack of fraud detection topics and courses from their undergraduate studies. The purpose of this qualitative exploratory multiple-case study was to explore external auditors’ perspectives on expected competencies and fraud detection topics and courses from their undergraduate accounting programs and whether this education prepared them to detect corporate fraud. An exploratory, holistic, multiple-case study research methodology was utilized for the study. A purposive snowball criterion sampling was used to recruit 12 participants with bachelor’s degree and at least 1 year of experience in the auditing field in Northern Illinois. The list of membership provided by professional accounting bodies was used to recruit the participants. The external auditors’ perspectives were captured as data using open-ended questions in a semi-structured face-to-face interview format. A five-phased research analysis was applied for qualitative data analysis with the help of NVivo 11 software to identify themes associated with the research questions. A total of sixteen themes, made of nine major themes and seven minor themes, emerged from the study and formed the basis of the findings. The results of the study indicated that external auditors have not detected corporate fraud in practice. Furthermore, fraud education received in the undergraduate accounting programs was not sufficient for corporate fraud detection. Competencies for corporate fraud detection in auditing practice were found to be low among external auditors and four strategies were suggested for integrating fraud education into college accounting programs. The outcome of this study supported recommendations for practical accounting application and future research was recommended for replication of study in other geographic locations to compare the perspectives of educators, management, and internal auditors with a focus on other frauds involving credit cards, payroll, fraudulent billing, inventory, and theft or stealing to build on, extend, confirm, or disconfirm them.

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LIU, Mingzhi. "The ethical decision-making processes of professional auditors in the people's republic of China." Digital Commons @ Lingnan University, 2006. https://commons.ln.edu.hk/acct_etd/9.

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This study examines the effects of organizational ethical culture, idealism, relativism and guanxi orientation on the ethical decision-making processes of professional auditors in the People’s Republic of China (PRC). It is hypothesized that auditors perceiving a positive organizational ethical culture, possessing higher (lower) degrees of idealism (relativism), and possessing lower degrees of guanxi orientation will make more ethical decisions. The findings of the study indicate that certain aspects of organizational ethical culture had a significant effect on professional auditors’ behavioural intentions, but not on their ethical judgments. Idealism had a marginally significant impact on professional auditors’ behavioral intentions, but not on their ethical judgments. Relativism did not have a significant impact on ethical judgments or behavioral intentions. Guanxi orientation had a significant effect on professional auditors’ behavioural intentions, but not on their ethical judgments. This study also explores the potential effects of demographics on PRC professional auditors’ ethical decision-making processes and the results suggest that CPA firm type (local/regional vs. international) had a significant effect on professional auditors’ behavioural intentions. The overall findings suggest that organizational ethical culture, idealism, guanxi orientation, and CPA firm type play a significant role in PRC professional auditors’ ethical decision-making processes.
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Quarles, Ross. "Professional Commitment, Organizational Commitment, and Organizational-Professional Conflict in the Internal Audit Function Model: Development and Test." Thesis, North Texas State University, 1988. https://digital.library.unt.edu/ark:/67531/metadc331961/.

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This dissertation is a descriptive, exploratory examination of professional commitment, organizational commitment, and conflict between those commitments in the internal audit profession. That conflict has been suggested in prior studies as the source of dysfunctional outcomes such as increased role stress, high turnover, decreased job satisfaction, and the exercise of improper judgment leading to audit failures. The descriptive aspect of this study deals with the development of a more comprehensive structural model of the factors and relationships involved in commitment and conflict than has been developed by previous research dealing with accountants. The exploratory aspect deals with the testing and refinement of the developed model utilizing the internal audit profession as the field of examination. The model developed in this study is derived from the synthesis of factors suggested by role theory, the concept of side bets, the cosmopolitan-local construct, and the concept of commitment as a process. This research utilizes a questionnaire administered to 205 practicing internal auditors in order to test 30 hypothesized relationships. Path analysis is used to determine the significant direct relationships between variables with a process of theory trimming being conducted in order to produce more parsimonious structural models. Indirect relationships between significant variables are identified and their redundant or suppressive nature determined. Explanations of these suppressive or redundant relationships are provided based on the theoretical considerations identified above. Such a determination and explanation of the redundant and suppressive indirect relationships involved in the commitment-conflict relationship has not been accomplished in earlier studies of the subject. Although the procedures used here do not support causal conclusions, the findings of this study indirectly provide evidence that conflict between the two commitments in the internal audit area is not to be considered inherent. The findings also suggest a possible undesirable relationship between organizational formalization and professional commitment.
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Hayes, Colleen. "Accountability and efficiency and the decision of whether to appoint the incumbent audit firm to provide non-audit services." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2005. https://ro.ecu.edu.au/theses/641.

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Beer, Gabrielle Jamie. "Auditing the Auditors: The Role of Accounting Firms in the 2008 Financial Crisis." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/516.

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Until recently, the role of auditors in the 2008 financial crisis had largely been overlooked by regulators and the general public. Though not responsible for the meltdown, accounting firms have been criticized – and sued – for failing to warn investors about problems at financial institutions before the crisis. Auditors can and should take steps to improve their function as independent overseers in the financial world. But there also is a gap between the expectations of auditors and their true responsibilities. As Lord Justice Lopes at the Court of Appeal in England famously said more than a century ago: The auditor “is a watchdog but not a bloodhound.” This thesis examines the so-called expectations gap and recommends ways to improve the audit quality of financial institutions.
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Books on the topic "Auditors ethics"

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Ethics for accountants and auditors. Cape Town: Oxford University Press, 2009.

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Israel. Professional ethics. [Haifa]: Aryeh Greenfield-A.G.-Publications, 1997.

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Dittenhofer, Mortimer A. Ethics and the internal auditor: Ten years later. Altamonte Springs, Fla: Institute of Internal Auditors Research Foundation, 1994.

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Accountants, International Federation of, ed. The relationship between banking supervisors and banks' external auditors. New York: International Federation of Accountants, 2001.

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1928-, Wilson James Albert, and Holub Edward C, eds. Professionalism in internal auditing. Altamonte Springs, Fla: Institute of Internal Auditors Research Foundation, 1989.

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Verschoor, Curtis C. Ethics and compliance: Challenges for internal auditing. Altamonte Springs, FL: IIA Research Foundation, 2007.

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Anderson, Urton. Implementing the international professional practices framework. 3rd ed. Altamonte Springs, Fla: IIA Research Foundation, 2009.

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Board, Auditing Practices. The scope and authorityof APB pronouncements. London: Auditing Practices Board, 1992.

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Board, Auditing Practices. The scope and authority of APB pronouncements. London: Auditing Practices Board, 1993.

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Board, Auditing Practices. The scope and authority of APB pronouncements. London: Auditing Practices Board, 1993.

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Book chapters on the topic "Auditors ethics"

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McKenna, Francine. "Have advanced degrees increased ethical professionalism for auditors?" In The Routledge Handbook of Accounting Ethics, 314–38. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-27.

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Carlino, Chiara. "The Role of Auditors to Improve Sustainability in Financial Reporting." In Accountability, Ethics and Sustainability of Organizations, 111–29. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-31193-3_6.

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Hemedah, Ali, Taysseer Sayegh, and Mohammed Salem. "The Impact of Accounting Ethics on the Professional Performance of Palestinian External Auditors." In Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic, 691–704. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08954-1_59.

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Billah, Mohd Ma’Sum. "Shari'ah Code of Ethics of an Auditor." In Accounting and Auditing Standards for Islamic Financial Institutions, 266–72. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-29.

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McCormick, Thomas R. "Ethical Issues in Auditory Prostheses." In Handbook of Neuroethics, 799–813. Dordrecht: Springer Netherlands, 2014. http://dx.doi.org/10.1007/978-94-007-4707-4_103.

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Stahl, Bernd Carsten. "Ethics Management Systems, Responsibility and Information Technology." In Standards and Audits for Ethics Management Systems, 216–32. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-662-05107-8_10.

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Shailer, Greg. "Ethics in the Independent Audits of Financial Statements." In International Handbooks in Business Ethics, 1–17. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-00001-1_19-1.

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Shailer, Greg. "Ethics in the Independent Audits of Financial Statements." In International Handbooks in Business Ethics, 559–75. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-29371-0_19.

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Shaub, Michael K., and Robert L. Braun. "Call of Duty: A Framework for Auditors’ Ethical Decisions." In Accounting for the Public Interest, 3–25. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7082-9_1.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Regulatory and Ethical Framework for Statutory Auditors’ Independence: A Review in Select Countries including India." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 25–119. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_2.

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Conference papers on the topic "Auditors ethics"

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Nadir, Rasyidah, Dien Triana, Sabri Wahab, and Andi Nasruddin. "The Effects of Auditor Professionalism, Experience, and Ethics on Materiality Considerations (An Empirical Study Government Auditors in Makassar)." In Proceedings of the 1st International Conference on Environmental Governance, ICONEG 2019, 25-26 October 2019, Makassar, South Sulawesi, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.25-10-2019.2300524.

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Amilin, Amilin. "The Analyses of Auditors' Personal Characteristic and its Impact on the Public Accountants' Ethics." In 2016 Global Conference on Business, Management and Entrepreneurship. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/gcbme-16.2016.12.

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Ulfah, Uly Maria, and Fitri Lukiastuti. "The Influence of Competence and Independence toward Performance of the Government Internal Auditors with Auditor Ethics as a Moderating Variable." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.44.

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Kristian, Michelle. "The Impact of the Use of Computer-Assisted Audit Technique, Professional Ethics, and Motivation on Auditors’ Performance." In 8th International Conference of Entrepreneurship and Business Management Untar (ICEBM 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200626.033.

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Salacz, Dominique, Farid Allam, Imre Szilagyi, and Yousof Al Mansoori. "Incremental Method vs Split Conditions: Discussing the Similarities Between Reserves Evaluation and a Madoff Scheme." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206104-ms.

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Abstract After the oil price crashes in 2014 & 2020 several M&A deals ended up in legal debates because operators cancelled major projects or infills wells that were booked in the "probable" reserves only. This document challenges the compatibility between the deterministic incremental reserve assessment method (PRMS2018, chapter 4.2.1.3), and the concept of split condition (PRMS2018 chapter 2.2.0.3), which is not allowed for reserves booking under PRMS. With a few examples, we explain why the incremental method may be misleading investors, if used wrongly. Policies, stock market requirements, or simply the understanding of reserves guidelines may differ from one company to another. Many filers and auditors are still keen on using the deterministic incremental approach. This method consists in "defining discrete parts or segments of the accumulation that reflect high, best, and low confidence regarding the estimates of recoverable quantities under the defined development plan". In principle, this should give similar result to the widely accepted scenario method (PRMS2018, chapter 4.2.1.3) but in reality, major discrepancies are observed. Some reserve evaluation may also become misleading for banks, investors, or even for good asset management. I many cases, the estimation of recoverable volumes is reasonable, but it does not match the company CAPEX requirements, affecting corporate cash flow as well as potential Reserves Based Lending (RBL) requirements. In another case, the 1P case will be robust, but the 2P may be grossly overestimated, affecting M&A or share price. "Reserves guidelines are principle based" this has recently become a very fashionable statement in the context of SEC bookings. Similar discussions will also occur when reviewing PRMS reports. However, different interpretations for keywords such as "Project", "Spit condition", or "FID" should not prevent the evaluator to provide a reliable reserves estimation to investor or company management. This document questions the threshold where ethics disappears, and a Madoff scheme may become legal.
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Sam, Dewi Fortuna, Mr Sumarlin, and Mr Suhartono. "Islamic religiosity integration in maintaining auditor professional ethics." In Proceedings of the 16th International Symposium on Management (INSYMA 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/insyma-19.2019.20.

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FIka Yumi, Ira, Inten Meutia, and Tertiarto Wahyudi. "Effect of Auditor Professionalism, Auditor Independence and Understanding of Auditor Professional Ethics on A Public Accounting Firm in The City of Palembang." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008439903300338.

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N., Arief Himmawan D., Cahyani Nuswandari, and Ahmad Zainudin. "Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.36.

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Seliamang, Yunelci Martha, and Jasintha Dessy Tapatfeto. "The Effect of Competence and Independence on Audit Quality with Auditor’s Ethics as a Moderating Variable." In International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/assehr.k.220301.135.

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Puspitasari, Evita, and Mustika Riskafuri. "Love of Money and Auditor Ethical Assessment - Fraud Perception Analysis." In 1st International Conference on Islamic Ecnomics, Business and Philanthropy. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007081803310334.

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