Dissertations / Theses on the topic 'Auditors ethics'
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1
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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Venable, Carol Frances. "An analysis of auditor independence and its determinants." Diss., The University of Arizona, 1988. http://hdl.handle.net/10150/184416.
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This study analyzes the concept of auditor independence and develops a theoretical model for examining an auditor's independence and the methods that can be used to assess, instill and maintain independence. In addition, this research reports the results of an empirical test of a portion of the model. In this work, independence is described as a multifaceted concept that includes both independence in appearance and independence in fact. By incorporating literatures from economics and sociology, relationships between these two forms of independence are developed to show that the observable structures and behaviors of the profession (independence in appearance) form the basis for implying the level of an individual auditor's independence (independence in fact). In this context, independence is operationally defined as: an auditor's perceived right to make audit judgments free from client and firm influences. The model further suggests that the observable structures of the profession form the socialization contexts for an individual's professional development. A survey of newly hired employees from five national accounting firms was conducted to examine the multidimensional aspects of auditor independence and the link between educational socialization processes and professional development. The results provide some support for the theoretical model and provide a basis for refining the linkages between educational socialization and professional development.
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Lucas, Nicholas. "Commercialism or Professionalism among Auditing Leaders." Honors in the Major Thesis, University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/772.
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Kunz, Samantha Nicole. "From Legally Confidential to Financially Confident: Resolving the Tension between Lawyers and Auditors over Contingent Liability Disclosure." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1073.
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Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability to see into the future? In other words, how can these professions conjunctively handle potential future obligations brought about by contingent liabilities?
This study will attempt to resolve the tensions that emerge between lawyers and auditors when tasked with estimating the likelihood and financial value of contingent liabilities. It considers the strict regulations set forth by the ABA and FASB and how each side might circumvent the guidelines to allow for better collaboration. Addressing a focal point of contention between the legal and financial professions for decades, this study will also look at past attempts at mediating the conflict as well as current proposals to alter the contingent liability disclosure process. Most importantly, it distinguishes itself from prior research by implementing firsthand arguments from professionals in each field to improve the cooperative landscape. Collectively weighing previously attempted solutions, current regulatory barriers, and professional guidance, this study proposes a three-step solution toward initiating reform between lawyers and auditors to enhance the visibility, precision, and ease of disclosing contingent liabilities.
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Andersson, Josefin, and Sandra Lidholm. "Revisorsrotation : Rotationsreglernas påverkan på revisorns oberoende, revisionskvalitet samt revisorns legitimitet." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17161.
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Bakgrund: Tidigare forskning visar både för- och nackdelar med rotationsregler för revisorer. Vissa menar att revisorns oberoende och revisionskvaliteten stärks i samband med rotationsregler då revisorn inte får en nära relation med sin klient. Samtidigt anger andra forskare att revisorns oberoende och revisionskvaliteten blir sämre då rotationsregler tillämpas. En revisor ska oavsett uppdrag alltid revidera utifrån god revisorssed och alltid vara oberoende vid sina uppdrag. Tidigare forskning anger att revisorns oberoende ses som en professionell tillgång, om en revisor agerar oaktsamt skulle detta påverka revisorns legitimitet och förtroendet för revisorer kan därmed ifrågasättas av samhället. Problemformulering: Vilken påverkan har rotationsreglerna på revisorns oberoende? Vilken påverkan har rotationsreglerna på revisionskvaliteten? Syfte: Studiens syfte är att ur ett legitimitetsperspektiv bidra med påskrivande revisorers uppfattningar kring rotationsreglernas påverkan på revisorns oberoende samt revisionskvaliteten. Studien kommer också bidra med förståelse för hur relationen mellan revisor och klient påverkar revisorns oberoende och revisionskvaliteten. Då det är relationen som studeras kommer vänskapshotet inom den lagstadgade analysmodellen att beskrivas. Metod: Sju intervjuer med påskrivande revisorer på mindre eller medelstora revisionsbyråer har genomförts. De intervjuade revisorerna har valts genom ett strategiskt urval för att bidra med förståelse om det valda området. Resultat och slutsats: Studien visar att rotationsregler inte påverkar revisorns faktiska oberoende men att det påverkar revisorns synbara oberoende, vilket innebär att reglerna stärker samhällets förtroende för revisorer. Rotationsregler kan också förbättra revisionskvaliteten då en revisor som haft ett uppdrag under flera års tid kan utföra granskningen av slentrian och inte är uppmärksam. Dock tyder studiens resultat på att rotationsregler kan försämra revisionskvaliteten under det första året av ett uppdrag eftersom en revisor bör ha kunskap om klientens verksamhet för att kunna utföra revisionen med hög kvalitet.Background: Research has shown both advantages and disadvantages of rotation rules for auditors. Some argue that the auditor's independence and the audit quality are strengthened in connection with rotation rules, since the auditor does not get a close relationship with clients. At the same time, other researchers indicate that the auditor's independence and the audit quality will deteriorate when rotation rules are applied. An auditor must, regardless of assignment, always revise on the basis of good auditing practice and always be independent in the assignments. Research indicates that the auditor's independence is seen as a professional asset, if an auditor acts negligently, this would affect the auditor's legitimacy, and confidence in auditors can thus be questioned by society. Questions: What impact does rotation rules have on the auditor's independence? What impact does rotation rules have on the audit quality? Purpose: The purpose of the study is to contribute, from a legitimacy perspective, the perceptions of auditors on the impact of the rotation rules on the auditor's independence and the audit quality. The study will also contribute with an understanding of how the relationship between auditor and client affects the auditor's independence and the audit quality. When it is the relationship being studied, the friendship threat within the statutory analysis model will be described. Method: Seven interviews with authorized auditors in small or medium-sized auditing firms have been conducted. The interviewed auditors have been chosen through a strategic selection to contribute with understanding of the chosen area. Results and conclusion: The study shows that rotation rules do not affect the auditor's independence in fact, but that it affects the auditor's independence in appearance, which strengthens society's confidence in auditors. Rotational rules can also improve the audit quality as an auditor who has had an assignment for several years can carry out the auditing by routine and not be attentive enough. However, the study's results suggest that rotation rules may impair the audit quality during the first year of an assignment because an auditor should have knowledge of the client's activities in order to perform the audit with high quality.
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Ciprovská, Jana. "Právní úprava auditu v České republice a mezinárodní harmonizační procesy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10541.
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The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical development of law relevant to audit services from 1989 to present. There is also defined which accounting entities are supposed to have their financial statements checked by an auditor in this chapter. The fourth chapter covers the up-to-date subject of implementation of the directive 2006/43/EC of the European Parliament and of the Council by the act no. 93/2009, on Auditors. The structure of the chapter follows the aforementioned act and its subchapters correspond to the act's titles. The last chapter lists the professional regulations the auditors are obliged to comply. This includes especially the International standards on auditing issued by the International Auditing and Assurance Standards Board. The end of the chapter addresses the project for increasing comprehensibility of international standards on auditing and ensuring its uniform administration.
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Jakoubková, Veronika. "Etika auditorů, daňových poradců a účetních." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81907.
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The thesis deals with the ethics of auditors, tax advisers and accountants. It focuses on the basic characteristics of these professions and especially their codes of ethics - Code of Ethics for Professional Accountants, Code of Ethics of the Chamber of Tax Advisers of the Czech Republic and the Code of Ethics of the Chamber of Ceritified Accountants. It also includes a comparison of these ethical codes. Finally, the results of the survey on the topic "Ethics and ethical codes of selected professions" are analyzed.
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Chrášťanský, Marek. "Profesní etika účetních a auditorů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202132.
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This thesis selects a topic of ethics and morality, namely of their meaning, individual features and also their usage in the world of finance among professional accountants and auditors. It is focused mainly on present state however a historical background is also included. The objective of this thesis is to introduce both selected professions so the reader will be able to self-assess sufficiency and deficiencies of ethical standards and customs of modern ethics. The thesis also compares ethical regulations of these professions through its description. Considerable attention is also devoted to simple analysis of ethical behavior, its quality and support in the most globally integrated professional services organizations.
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Svobodová, Eliška. "Etické otázky auditorské profese." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10469.
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The work deals with ethic porblems of audit profession and their violations. It focus on the definition of the ethical rules in the normative sources. It analyzes accounting scandals in the U.S. at the turn of the 20th and 21 century and their impact. Finally, it discusses the Sarbanes-Oxley Act of 2002, as an main effect of these scandals.
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Felipe, Gustavo Melcher. "A responsabilidade ética do auditor: um estudo exploratório sobre a percepção dos auditores independentes." Universidade Presbiteriana Mackenzie, 2011. http://tede.mackenzie.br/jspui/handle/tede/876.
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Previous issue date: 2011-02-11The objective of this study is to verify through the perception of independent auditors and educators in Brazilian universities which work or worked as independent auditor, the main factors that affect the auditor s ethical responsibility, based on the national and international auditor profession codes of conduct/ethical guidelines. Taking the stand of the factors that contributed to the recent financial/accounting scandals and even frauds in the world business scenario, it is imperative that the independent auditor s professional activities be performed in a more adequate manner. Therefore, the auditor should observe and maintain an ethical position and should be in compliance with the professional audit codes of conduct/ethical guidelines, therefore, mitigating audited entity s risk and protecting their image. This position also aims to prevent audit firms from embarrassment and a negative impact that generate loss of credibility and litigations, including folding up their activities as it happened to one of the biggest independent audit companies in this era, Arthur Andersen. Therefore, to guide this study, the research question is: what are the main factors that impact the auditor's ethical responsibility in the perception of independent auditors and educators? The studied population consisted of independent auditors (semi-senior/senior/supervising) from the Big Four audit firms (PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young Terco and KPMG) in São Paulo Brazil, and educators in Brazilian universities which work or worked as an independent auditor. In this context, a qualitative analysis was performed, looking for characteristics that contribute to validate the objectives and the research question. The research revealed there are thirteen factors that could impact the auditor s ethic responsibility that are related to integrity, independence, technical competence, professional care and confidentiality. From these identified factors, seven are related to the independent auditors perception, two are related to the educators perception and the other four are common in both perceptions. In this context, it is suggested a deeper look into these factors for future researches, and this should go in line with deductive studies in order to ascertain the correlation between them. Furthermore, it is important to check the point of tangency between the question of ethics and technical competence of the independent auditors, since in the perceptions of the independent auditors and educators, some factors do not impact their ethical responsibility. However, evidences show that this could be related to unlikely mapping of accounting / financial problems occurred in the business scenario. And these are factors involving for instance, the adequateness of the methodology, quality of training to improvement and maintenance of professional skills and effectiveness of continuing education, which are not always the direct responsibility of a junior/assistant independent auditor.
O presente trabalho tem o objetivo de verificar por meio da percepção dos auditores independentes e dos profissionais de ensino que atuam ou atuaram como auditores independentes, quais os principais fatores que afetam a responsabilidade ética do auditor, com base nos códigos de conduta nacionais e internacionais da profissão. Em virtude dos fatores que contribuíram para os recentes escândalos contábeis/financeiros e até mesmo fraudes no mundo dos negócios, é essencial que as atividades profissionais do auditor independente sejam executadas de maneira adequada. Desta forma, o auditor deve observar e manter a postura ética e em concordância com os códigos de conduta da profissão, mitigando assim, os riscos da entidade auditada e protegendo sua imagem. Esse posicionamento também visa evitar que as empresas de auditoria tenham impactos negativos em sua credibilidade e venham a sofrer litígios, inclusive encerrando suas atividades como ocorreu com uma das maiores empresas de auditoria do mundo, a Arthur Andersen. Portanto, para guiar este estudo, o trabalho tem como questão de pesquisa: quais são os principais fatores que impactam a responsabilidade ética do auditor na percepção dos auditores independentes e dos profissionais de ensino? A população estudada foi dos auditores independentes encarregados (semi-sênior/ sênior/supervisor) nas empresas de auditoria intituladas Big Four (PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young Terco e KPMG) localizadas em São Paulo e os profissionais de ensino de faculdades/universidades brasileiras que atuam ou atuaram como auditores independentes. Dentro deste contexto, realizou-se uma pesquisa qualitativa buscando identificar características que contribuíssem para validar o problema e os objetivos da pesquisa. A pesquisa revelou que existem treze fatores que poderiam impactar a responsabilidade ética do auditor, relacionados à: integridade, independência, competência técnica/zelo profissional e confidencialidade. Destes fatores identificados, sete são inerentes à percepção dos auditores independentes, dois são inerentes à percepção dos profissionais de ensino e os outros quatro são comuns em ambas percepções. Neste contexto, sugere-se para futuras pesquisas um aprofundamento no estudo destes fatores,incluindo a elaboração de estudos quantitativos com objetivo de identificar a correlação entre eles. Além disso, torna-se importante verificar o ponto de tangência entre a questão ética e a competência técnica do auditor, uma vez que nas percepções dos auditores independentes e profissionais de ensino alguns fatores não impactam a sua responsabilidade ética. Entretanto, evidências sugerem que poderiam ter correlação com a não identificação de alguns problemas contábeis/financeiros ocorridos no mundo dos negócios. São fatores envolvendo, por exemplo, a adequabilidade da metodologia de auditoria, qualidade dos treinamentos para aprimoramento e manutenção das competências profissionais e efetividade da educação continuada, que nem sempre são de responsabilidade direta de um auditor independente trainee/assistente.
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Morsteinová, Adéla. "Etika v auditorské profesi." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85362.
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The work deals with ethics in the auditing profession and its abuses. It focuses in particular on the legal regulation of ethics in the external and internal audit, in detail deals with the ethical code in both auditing professions. Part of the thesis deals with fraud in the audit and are given specific cases of violation of ethics in practice and in the end work is given Sarbanes-Oxley Act, which was created in response to the first major scandals associated with the auditing firms.
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Brandon, Duane. "Three Studies of Auditor Independence." Diss., Virginia Tech, 2003. http://hdl.handle.net/10919/28596.
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This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students' cognitive moral development and client risk on students' judgments related to an audit partner's acquiescence to client pressure in an earnings management scenario. The results indicate that students with higher levels of moral reasoning evaluated earnings management as less ethical and were also less likely to accept earnings management by an audit client. The results also indicate that subjects in a high client risk scenario evaluated earnings management as less ethical and were also less likely to accept earnings management by an audit client. Furthermore, this study investigated whether client risk moderates the effect of cognitive moral reasoning on ethical judgments and behavioral intentions. The results do not indicate an interaction.
The second and third studies deal with potential consequences associated with the perceived impairment of auditor independence. Specifically, the second study deals with the effects of auditor-provided non-audit services on the client company's bond rating. If financial statement users believe that auditors providing non-audit services impairs the auditor's independence, they are likely to recognize an increase in information risk associated with such impairment (Johnstone et al. 2001). This could occur regardless of the true nature of the auditor's independence and would suggest a negative relationship between the amount of non-audit services purchased from the company's auditor and the company's bond rating. The results of this study support that contention.
The third study investigates the effects of client importance and audit firm size on juror evaluations of auditor liability and damage awards. Previous research in accounting shows that client importance can affect sophisticated financial statement users' perceptions of auditor independence. However, no study has investigated perceptions of auditor independence in a litigation context. The results indicate that when an auditor is involved in litigation associated with an audit client that is financially more important to the auditor, jurors' evaluations of negligence are higher and they assess more in punitive damages. No effect of audit firm size on negligence ratings or damage awards is found.Ph. D.
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Skalický, Ivan. "Auditorská etika a případy jejího porušení." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-71984.
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This thesis deals with relation between audit and ethics. First part describes the role of ethics in society and demonstrates specifics of audit profession. Second part deals with ethical codes in audit. The output of this section is comparison of ethical rules in the Czech Republic and in the USA. The last part shows on the Satyam case consequences of auditors ethics violation.
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Machuta, Václav. "Právní a etické aspekty auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198070.
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This master thesis deals with legal and ethical aspects of financial audit. The aim of this thesis is to assess whether the financial audit fulfils its main goal in these days. This aim should be reached by answering questions emerged from author's research connected with the thesis theme. Except for technical literature and rules relevant for audit profession, the significant sources of information are interviews with auditors, consultants and academics. Another important information source is author's personal experience with working for the large audit firm. Considering the growing economical globalization, the thesis deals with questions of audit in the Czech Republic as well as contemporary regulation development on the European Union level. Furthermore, there will be an analysis of the fall of the international audit firm Arthur Andersen and some linked accounting scandals, too.
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Rezera, Evandro Luis. "Avaliação da eficácia dos trabalhos de Auditoria Independente no Brasil, por profissionais de empresas de capital aberto." Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/1681.
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Previous issue date: 2007-12-14Trust is the main product it is expected from the auditor s work, because it provides credibility to its report and, consequently, to the audited financial statements. In addition to high ethical standards and technical expertise inherent to its reviewer role, the external auditor, in order to generate the expected trust, depends on the perception society has in relation to auditor s ethical and technical attributes. Aiming to obtain the perception from the professionals that work fo private companies and that are directly involved with the external auditor s work, it was reviewed the bibliography considered relevant on auditing and concerning subjects, in Brazil and abroad, especially ethics, fraud, independence and factors that potentially affet the auditing quality. 28 companies participated in this analysis, through the perceptions obtained from 28 executives that work for such companies. The data was collected through a questionnaire applied between April and May 2007. The main results of this analysis comprise the classification of the external auditors as the less responsible agent for identify relevant fraud in an audited entity, compared to other four agents, and the attribute of the grade 4 to the auditor, in a scale ranging from 1 to 5, in relation to its efficacy to identify relevant frauds and errors that affet the financial statements. The main conclusions of this work are that the auditing clients do not exaggerate the responsibility of the auditor to detect relevant frauds and errors to the financial statements, and believe the auditors are efficient to identify such frauds and errors. In addition, this work identified certain areas of concern to the auditor, that may support a thorough understanding of the current situation of the profession and its future challenges
Confiança é o principal produto que se espera do trabalho do auditor, porque confere credibilidade ao seu relatório e, conseqüentemente, às demonstrações financeiras das entidades auditadas. Além do atendimento a elevados padrões éticos e da necessária capacidade técnica inerente ao papel de revisor, o auditor independente, para gerar a confiança esperada, depende da percepção da sociedade em relação aos seus atributos éticos e técnicos. Com o objetivo de captar a percepção dos profissionais que atuam em empresas de capital aberto e que estão diretamente envolvidos com o trabalho do auditor independente, revisou-se a bibliografia considerada relevante sobre auditoria e temas afins, tanto no Brasil quanto no exterior, especialmente ética, fraude, independência e fatores com potencial de afetar a qualidade dos trabalhos de auditoria. Participaram do estudo final 28 companhias, através das respostas de 28 executivos. A coleta de dados foi realizada com a aplicação de questionário respondido pelos participantes no período de Abril a Maio de 2007. Os principais resultados obtidos foram a classificação do auditor independente como o menos responsável, em uma lista de cinco agentes, pela identificação de fraudes relevantes numa entidade, e sua avaliação com o conceito 4 (tanto agregando os resultados pela media aritmética, quanto pela mediana), numa escala de 1 a 5, quanto à sua eficácia em identificar fraudes e erros relevantes às demostrações financeiras. As principais conclusões desse trabalho foram que os clientes de auditoria não superavaliam a responsabilidade do auditor quanto à detecção de fraudes que afetem de forma relevante as demonstrações financeiras, e tampouco julgam que os auditores não são eficazes na identificação de erros e fraudes. Ainda, o trabalho identificou certas áreas de atenção para o auditor, que podem auxiliar no entendimento da situação atual da profissão e dos seus desafios futuros
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Hjorth, Christoffer. "Revisors uppdragstid och dess betydelse för en revisors oberoendeställning i mindre bolag : En kvalitativ studie om revisorns oberoendeställning." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20555.
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I Sverige begränsas allmänna och publika bolags totala uppdragstid för en revisor genom ett flertal lagbestämmelser samt kontinuerliga revisors- och byrårotationer. Mindre aktiebolag i Sverige hamnar dock ofta utanför dessa bestämmelser, vilket resulterar i att den enskilde revisorn i hög grad behöver utgå ifrån principbaserade bestämmelser vid svåra avvägningar. De principbaserade bestämmelserna har varit föremål för förändring under de senaste åren, eftersom uppdragstiderna oftast är betydligt längre i mindre bolag gentemot stora bolag. Detta skapar ett spelrum som ställer högre krav på att revisorn agerar utefter en moralnivå som passar yrket för att uppfylla den integritet och objektivitet som yrket kräver, samt för att undvika att oberoendeställningen påverkas eller kritiseras av samhället. Syftet med uppsatsen var att kvalitativt utreda hur olika revisorer uppfattar problematiken kring deras oberoendeställning, som är förknippat med uppdragstiden. Genom att identifiera revisorers individuella uppfattningar kring integritet, objektivitet och deras oberoendeställning har det även kunnat att därefter att analysera vad för påverkningar deras etiska perspektiv samt moraliska nivå har, således förklarar denna uppsats hur deras oberoendeställning kan påverkas av en bestämd uppdragstid i mindre bolag. Resultatet visar att det finns vissa skillnader i hur revisorer ser på problematiken gällande oberoende förknippad till uppdragstiden, eftersom de revisorer som ingick i studien resonerade utifrån olika etiska perspektiv samt olika nivåer av moral men i slutändan hade de liknande uppfattningar kring detta område.In Sweden, general and public companies' total assignment time for an auditor is limited through a several of legal provisions and continuous auditors and agency rotations. However, smaller limited companies in Sweden often end up outside these regulations, which results in the individual auditor needs to be largely based on principle-based regulations for difficult trade-offs. The principle-based regulations have been the subject of change in recent years, as assignment times are usually considerably longer in smaller companies towards large companies. This creates a space for maneuver that places higher demands that the auditor acts along a moral level that fits the profession to fulfill the integrity and objectivity to which the profession requires, as well as to avoid the fact that the independence is affected or criticized by society. The purpose of the study was to qualitatively investigate how different auditors perceive the problem of independence, which is associated with the mission time. Resultatet visar att det finns vissa skillnader i hur revisorer ser på problematiken gällande oberoende förknippad till uppdragstiden, eftersom de som ingick i studien resonerade utifrån olika etiska perspektiv samt olika nivåer av moral. Men i slutändan hade de liknande uppfattningar kring detta område. By identifying auditors' individual perceptions of integrity, objectivity and their independence has done it possible to analyses what kind of affections their ethical perspective and level of moral has, by other words does this study explains how auditors' independence can getting affected by designed assignment time in smaller companies. The result shows that there are some differences in how auditors look at the problems regarding independence associated to designed assignment time for smaller companies, since the auditors' that were included in this study reasoned based on different ethical perspective and levels of morality. But in the end did they have similar perceptions regarding this area.
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Jalavu, Zisanda Beatrice. "An internal audit's perspective on the role of social and ethics committees." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/11998.
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This thesis reveals the results of a study during which the 2014 integrated reports, sustainability reports and websites of the twelve JSE listed companies, were selected and evaluated. The aim of the thesis was to explore the responsibilities and duties of the S&E Committee; in the South African governance context as well as to assess the usefulness of disclosures made in the integrated reports regarding the social and ethics as part of corporate governance. Content analysis was used to identify the information and an interview was held with the expert in the field of social and ethics governance. Content analysis was used to identify the information and form themes and trends. A checklist was developed and used as an the evaluation tool based on the King III and Companies Act requirements on reporting of social and ethics governance. This checklist may be used as an effective tool by internal audit in carrying out an audit of the social and ethics governance. The results of the analysis were then presented to the expert in the field of social and ethics governance for comments. The results obtained indicate that most JSE listed companies conform to good corporate governance practices. However, there are areas where limited disclosure of information was found to be the case. These include the disclosure of information on sustainability, the information was not consistent and would be less helpful to stakeholders who want to analyse changes in the company‟s performance over time, especially relative to other companies. The information also did not meet the sustainability reporting criteria of sustainability context; the sustainability performance was not presented in the wider context, which limits the significant interpretative value. Future research, with the focus on sectorial disclosures, smaller companies as well as consideration of other sources of social and ethics governance information should be conducted.
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Kapardis, Maria Krambia. "Enhancing the auditor's fraud detection ability: An interdisciplinary approach." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1999. https://ro.ecu.edu.au/theses/1230.
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A contemporary issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed if the profession is to avoid costly litigation, ever-increasing indemnity insurance and erosion of the profession's credibility. The thesis maintains that such enhancement can be achieved if auditors both utilise knowledge about the aetiology of fraud in psychology, sociology and criminology as well as by synthesising a broad range of approaches to fraud detection. The multidisciplinary discussion of the aetiology of fraud enabled the development of a three-component model. The model's three components are: rationalisations (R), opportunity (0) and a crime-prone motivated person (P), hence the acronym ROP. Next, a close examination of relevant auditing guidelines and a number of fraud detection models that have been proposed were used to develop an eclectic fraud detection model (with the ROP model as one of its components). The applicability of the ROP model was determined in a study of 50 major fraud cases investigated and prosecuted by the Major Fraud Group (MFG) of the Victoria police. The study identified a number of inter-relationships between offence, offender and victim characteristics. The findings obtained also confirmed the applicability of the model in the field and yielded a two-level criminal profile of serious fraud offenders which includes a new taxonomy of such offenders. The taxonomy consists of twelve specific typologies. In addition, the MFG study findings cast doubt (I) on Gottfredson and Hirschi's (1990) assertion in their General Theory of Crime that white-collar offenders are not significantly different from common offenders and (2) on a basic premise of Loebbecke et al.'s (1989) fraud risk-assessment model that all three components of their model need to be present for fraud to occur. The experience of auditors with detecting six different types of material irregularities, including management fraud, employ fraud and error, was investigated in a postal survey of 108 auditors. The findings provide support for the applicability of the eclectic fraud detection model. The survey also found that: it is rare for even experienced auditors to encounter material irregularities; that different types of irregularity (e.g., management fraud) occur more frequently in some industries (manufacturing and construction) than in others; the irregularity is likely to take one form (e.g., window dressing and misappropriation of funds) rather than another; and management review and tests of controls are more likely to alert an auditor to the existence of management fraud. In support of earlier research findings, data analysis revealed that the lack of an effective internal control system and the absence of a code of corporate conduct are statistically significant correlates of an irregularity having a material impact on the financial accounts of a company. In contrast to claims by Loebbecke et al. (1989), the survey findings show that fraud risk-assessment utilising red flags alone is not effective and the presence of only two (and not all three) of their model's components need to be present for management fraud to occur. Both the ROP model and the eclectic fraud detection model were further refined in the light of the findings from the two empirical studies. Without ignoring limitations of the two surveys, the work reported in the present thesis sheds new light on the aetiology of fraud, shows that neither audit experience nor red flags alone is sufficient to improve auditors' fraud detection performance and provide another dimension to fraud risk- assessment. The new knowledge should be added to the auditor's armoury to enhance the audit effectiveness and efficiency and to reduce the fraud detection component of the expectation gap.
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Mohammadi, Aram, and Christian Naaman. "Den missförstådda lagen : En studie om revisorers obenägenhet att anmäla sina klienter vid ett misstänkt bokföringsbrott." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Economics, Finance and Statistics, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23940.
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Problemdiskussion: Under 2013 har Brottsförebyggande rådet lämnat statistik som visar att en fjärdedel av alla anmälda ekonomiska brott i Skaraborgsområdet är bokföringsbrott. En fjärdedel är en stor andel och borde undersökas mer ingående. Det är oklart hur många anmälningar som har kommit från revisorer under 2013. En rapport av Larsson (2004) visar dock att endast 1 % av alla anmälda ekobrott kommer från revisorer. Det finns flera studier som menar att anmälningsskyldigheten inte har haft någon effekt på förhindrandet av ekobrott då få anmälningar har kommit från revisorer. Genom vår studie vill vi bidra till en syn på anmälningsskyldigheten ur ett annat perspektiv, ett perspektiv som ser anmälningsskyldigheten ur en positiv synvinkel. Vidare undersöker vi revisorers moral under en misstänkt bokföringsbrottssituation. Syfte: Syftet med studien är att undersöka om anmälningsskyldigheten har haft en positiv effekt och om anmälningsskyldigheten lever upp till sitt syfte. Det verkar som att revisorers och företagens syn på anmälningsskyldigheten skiljer sig från lagstadgarens syn på lagen. Vi vill därför undersöka vad syftet egentligen är med lagen och hur lagen tillämpas i praktiken. Vidare vill vi undersöka hur moralen påverkar revisorer när de hamnar i en situation där de misstänker sina klienter för ett bokföringsbrott. Metod: Vi har undersökt 21 fall av bokföringsbrott och genomfört intervjuer med fyra auktoriserade revisorer i Skaraborgsområdet. Intervjuerna har genomförts med en kvalitativ metod. Vi har dessutom samlat in vetenskapliga artiklar och böcker för att få pålitlig och vetenskapligt säkerställd fakta. Slutsats: Vi har genom vår studie ifrågasatt den negativa effekten av anmälningsskyldigheten och kommit fram till att anmälningsskyldigheten är effektiv trots den lilla andelen anmälningar som kommer från revisorer. Anmälningsskyldigheten är nämligen designad för att ekobrotten ska motverkas innan de anmäls samt för att lagen ska användas som ett verktyg för revisorerna i syfte till att skrämma sina klienter. Vidare har vi kommit fram till att revisorer inte anmäler bokföringsbrott på grund av att de är moraliska och tar hänsyn till sina klienter, samt att revisorer inte vill ses som poliser och få dåligt rykte hos sina klientkretser. För att revisorer ska få behålla sina inkomstkällor, det vill säga klienter, vill de först och främst motverka brottet.Problem discussion: During 2013, an authority which works under the Department of Justice in Sweden, called Brottsförebyggande rådet presented a report that shows that a quarter of all economic crimes in the county of Skaraborg are accounting frauds. A quarter is a very big proportion and therefore should be examined more thoroughly. A report written by Larsson (2004) although concludes that 1 % of all the notifications come from the auditor. There have been several studies with the same conclusions and mean that the auditors reporting obligation does not have any effect on the prevention of economic crimes, as the notifications comes for seldom from the auditors. With this study, our aim is to contribute and give another unexplored perspective in this area. Finally, we’re also examining the moral of auditors during a suspected accounting fraud. Purpose: The purpose of this study is to investigate if the reporting obligation has had a positive effect and if it fulfills the intended idea. It seems like that auditors and company’s views on the reporting obligation differ from the enactment’s angle. Due to this, we want to examine what the purpose really is with the reporting obligation and how it’s applied in reality. Furthermore, it is interesting to see how auditors react and behave when they’re in a situation where they might suspect their clients of an accounting fraud. Method: We’ve examined 21 cases of accounting frauds and had interviews with four authorized auditors, within the county of Skaraborg. The interviews have been accomplished with help of a qualitative approach. To ensure that the data in the study is qualified as a quality sign, we’ve used trustworthy books and scientific articles. Results and conclusion: One of the conclusions is that we question the negative effects that the reporting obligation is said to have, and instead see it as effective even though the notifications are not at a very high level from the auditors side. The law is designed in a way that allows the auditors to use the reporting obligation as a tool to threat the clients from fulfilling economic crimes. This is seen as a preventive action. Our second conclusion is that auditors do not report accounting frauds seen from a moral perspective and that they don’t like to be associated with police officers and that a bad reputation may be spread to the clients. For auditors to keep their source of income, the best possible action for them is trying to prevent accounting frauds from happening.
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Fan, Ying Han. "The impact of Chinese auditors’ values on their ethical decision-making in China." Thesis, Curtin University, 2008. http://hdl.handle.net/20.500.11937/2141.
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This study involves a first attempt to identify Chinese auditors’ values and examines their effects on ethical ideologies and ethical judgments and intentions. A survey methodology is used and the survey instrument includes a self-administered questionnaire and a short auditing ethical case. A sample of Chinese CPAs with auditing experience was drawn from accounting firms located in Shenzhen, Hangzhou, Beijing, and Kunming cities during 2006-7. Three hundred and twenty-five useable responses were received. The theoretical framework for this study is based on Forsyth’s (1980) model of ethical ideologies. This study identifies Chinese auditors’ cultural values as (1) Chinese traditional cultural values, (2) interpersonal relationships (guanxi), and (3) attitudes towards money. This study posits that Chinese auditors’ cultural values will impact on their ethical ideologies and that their ethical judgments and intentions are, in turn influenced by the ideologies they prefer. In this study, Chinese auditors’ ethical judgments and intentions are examined using a well understood ethical dilemma in auditing, specifically whether an auditor should accept a client’s suggestion to inappropriately alter the financial position or to adhere to accounting and professional standards. Four research questions are proposed in this study: 1. What national cultural values best describe Chinese auditors? 2. How do Chinese cultural values impact ethical ideologies (i.e., Idealism and Relativism) as they apply to practicing auditors? 3. Do identifiable ethical ideologies, adopted by auditors, influence the decision making process in issues relating to audit independence? In particular, ethical judgments and intentions. 4. How do certain contextual matters, namely firms’ ethical culture and personal factors influence ethical ideologies?Chinese auditors’ beliefs about their national cultural values are measured using the Chinese Cultural Values (CVS) used in the Chinese Culture Connection (1987). Chinese auditors’ guanxi orientations are measured using a 12 item scale based on Ang and Leong’s (2000) 9 items favour-seeking guanxi scale and three items constructed by the author concerned with rent-seeking guanxi orientations. Chinese auditors’ attitudes towards money are measured using Tang and Chiu’s (2003) the Love of Money Scale (LMOS) scale. Chinese auditors’ beliefs about their firms’ ethical cultures are measured using Hunt et al.’s (1989) corporate ethical values scale. Chinese auditors’ ethical ideologies are determined by using Forsyth’s (1980) ethical position questionnaire (EPQ). Finally, Chinese auditors’ ethical judgments and intentions are measured using an auditing case study. The major statistical methods used in this study are descriptive, t-tests, correlations, and regression analysis. The following significant results are presented in this study: 1. Chinese auditors display strong views about their traditional cultural values in four of the five national dimensions, the exception being Confucian Work dynamism past orientation. Young auditors appear less concerned with Integration issues compared to their older counterparts. Again, younger and less experienced auditors display less interest in the Human-heartedness dimension compared to their older counterparts. Auditors with Masters Degrees identify less with Confucian Work dynamism future orientations when compared to those who hold a Bachelors degree.Attitudes towards the Confucian Work dynamism dimension future orientation are found to be positively associated with Idealism, however attitudes relating to Confucian Work dynamism dimension past orientation component are found to be negatively associated with Idealism. Further, attitudes relating to Confucian Work dynamism dimension past orientation component are found to be negatively associated with Relativism. 2. Chinese auditors display significantly higher mean scores in both favour-seeking and rent-seeking guanxi orientations. Young and less experienced auditors are more likely to use rent-seeking guanxi than older and experienced auditors. Chinese auditors’ rent-seeking guanxi orientations are found to be negatively associated with Idealism and both favour-seeking and rent-seeking guanxi orientations are found to be positively associated with Relativism. 3. Chinese auditors’ attitudes towards money are high in two of the four dimensions relating to the love of money, namely the importance of money and the desire to be rich dimensions. Their attitudes towards money are significantly higher than for Hong Kong employees. Male auditors displayed significantly higher mean scores in the desire to be rich dimension than female auditors. Young auditors have significantly higher mean scores in the success and motivator dimensions compared to older auditors. Chinese auditors’ beliefs about the importance of money are found to be positively associated with Relativism. Interestingly, no association with Idealism was identified in this study. 4. Chinese auditors have stronger beliefs about their firms’ ethical cultures to compare the mid-point value but their beliefs are significantly lower than for American subjects.Junior and senior auditors are less likely to believe their managers display unethical behavior compared to accounting firm partners. Auditors employed in work environments where punishment systems exist are likely to disclose attitudes that are positively associated with Idealism. Alternatively, auditors employed in work environments where managers are believed to display unethical behaviour are likely to disclose attitudes that are positively associated with Relativism. 5. Chinese auditors display relatively higher ethical positions (on both Idealism and Relativism) to compare the mid-point value. Males hold stronger relativist positions than females and older auditors are more idealistic than their youthful counterparts. Auditors who hold senior positions are more likely to be relativists compared to juniors. Chinese auditors’ ethical judgments are found to be positively associated with Idealism and negatively associated with Relativism. However, their ethical intentions are only found to be negatively associated with Relativism. Young auditors appear less ethical in terms of their judgments than older auditors and less experienced auditors are less intentioned compared to experienced auditors. This study contributes to our understanding of Chinese auditors’ values and their ethical ideologies and the effects these have on their ethical judgments and intentions. It is the first research to include a wide range of ethical decision-making factors within a business context in China using qualified CPAs. It is believed that valuable insights have been gained about the various cultural factors influencing ideological processes and how these flow through to the decision making level.The study also contributes to the existing body of knowledge by providing additional evidence that ethical decision making is a universal concept involving moral philosophies such as those suggested by Forsyth (1980) and Hunt and Vitell (1986) and applies in an auditing context in China. Moreover, this study develops a rent-seeking guanxi scale based on Su et al.’s (2003) classification of guanxi orientations and Ang and Leong’s (2000) guanxi scale. It contributes by providing a scale to measure the extent to which business relationships involves back door deals and power dependence. One of the significant contributions of this study is that it contributes to the construction of a meaningful measure for the guanxi scale which includes favour-seeking guanxi and specifically for the first time, rent-seeking guanxi. Thus a confirmatory analysis with an independent sample could be used in the future to re-test the guanxi scale with the two dimensions developed in this study. contributions of this study is that it contributes to the construction of a meaningful measure for the guanxi scale which includes favour-seeking guanxi and specifically for the first time, rent-seeking guanxi. Thus a confirmatory analysis with an independent sample could be used in the future to re-test the guanxi scale with the two dimensions developed in this study.
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Fan, Ying Han. "The impact of Chinese auditors’ values on their ethical decision-making in China." Curtin University of Technology, School of Accounting, 2008. http://espace.library.curtin.edu.au:80/R/?func=dbin-jump-full&object_id=21428.
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This study involves a first attempt to identify Chinese auditors’ values and examines their effects on ethical ideologies and ethical judgments and intentions. A survey methodology is used and the survey instrument includes a self-administered questionnaire and a short auditing ethical case. A sample of Chinese CPAs with auditing experience was drawn from accounting firms located in Shenzhen, Hangzhou, Beijing, and Kunming cities during 2006-7. Three hundred and twenty-five useable responses were received. The theoretical framework for this study is based on Forsyth’s (1980) model of ethical ideologies. This study identifies Chinese auditors’ cultural values as (1) Chinese traditional cultural values, (2) interpersonal relationships (guanxi), and (3) attitudes towards money. This study posits that Chinese auditors’ cultural values will impact on their ethical ideologies and that their ethical judgments and intentions are, in turn influenced by the ideologies they prefer. In this study, Chinese auditors’ ethical judgments and intentions are examined using a well understood ethical dilemma in auditing, specifically whether an auditor should accept a client’s suggestion to inappropriately alter the financial position or to adhere to accounting and professional standards. Four research questions are proposed in this study: 1. What national cultural values best describe Chinese auditors? 2. How do Chinese cultural values impact ethical ideologies (i.e., Idealism and Relativism) as they apply to practicing auditors? 3. Do identifiable ethical ideologies, adopted by auditors, influence the decision making process in issues relating to audit independence? In particular, ethical judgments and intentions. 4. How do certain contextual matters, namely firms’ ethical culture and personal factors influence ethical ideologies?Chinese auditors’ beliefs about their national cultural values are measured using the Chinese Cultural Values (CVS) used in the Chinese Culture Connection (1987). Chinese auditors’ guanxi orientations are measured using a 12 item scale based on Ang and Leong’s (2000) 9 items favour-seeking guanxi scale and three items constructed by the author concerned with rent-seeking guanxi orientations. Chinese auditors’ attitudes towards money are measured using Tang and Chiu’s (2003) the Love of Money Scale (LMOS) scale. Chinese auditors’ beliefs about their firms’ ethical cultures are measured using Hunt et al.’s (1989) corporate ethical values scale. Chinese auditors’ ethical ideologies are determined by using Forsyth’s (1980) ethical position questionnaire (EPQ). Finally, Chinese auditors’ ethical judgments and intentions are measured using an auditing case study. The major statistical methods used in this study are descriptive, t-tests, correlations, and regression analysis. The following significant results are presented in this study: 1. Chinese auditors display strong views about their traditional cultural values in four of the five national dimensions, the exception being Confucian Work dynamism past orientation. Young auditors appear less concerned with Integration issues compared to their older counterparts. Again, younger and less experienced auditors display less interest in the Human-heartedness dimension compared to their older counterparts. Auditors with Masters Degrees identify less with Confucian Work dynamism future orientations when compared to those who hold a Bachelors degree.
Attitudes towards the Confucian Work dynamism dimension future orientation are found to be positively associated with Idealism, however attitudes relating to Confucian Work dynamism dimension past orientation component are found to be negatively associated with Idealism. Further, attitudes relating to Confucian Work dynamism dimension past orientation component are found to be negatively associated with Relativism. 2. Chinese auditors display significantly higher mean scores in both favour-seeking and rent-seeking guanxi orientations. Young and less experienced auditors are more likely to use rent-seeking guanxi than older and experienced auditors. Chinese auditors’ rent-seeking guanxi orientations are found to be negatively associated with Idealism and both favour-seeking and rent-seeking guanxi orientations are found to be positively associated with Relativism. 3. Chinese auditors’ attitudes towards money are high in two of the four dimensions relating to the love of money, namely the importance of money and the desire to be rich dimensions. Their attitudes towards money are significantly higher than for Hong Kong employees. Male auditors displayed significantly higher mean scores in the desire to be rich dimension than female auditors. Young auditors have significantly higher mean scores in the success and motivator dimensions compared to older auditors. Chinese auditors’ beliefs about the importance of money are found to be positively associated with Relativism. Interestingly, no association with Idealism was identified in this study. 4. Chinese auditors have stronger beliefs about their firms’ ethical cultures to compare the mid-point value but their beliefs are significantly lower than for American subjects.
Junior and senior auditors are less likely to believe their managers display unethical behavior compared to accounting firm partners. Auditors employed in work environments where punishment systems exist are likely to disclose attitudes that are positively associated with Idealism. Alternatively, auditors employed in work environments where managers are believed to display unethical behaviour are likely to disclose attitudes that are positively associated with Relativism. 5. Chinese auditors display relatively higher ethical positions (on both Idealism and Relativism) to compare the mid-point value. Males hold stronger relativist positions than females and older auditors are more idealistic than their youthful counterparts. Auditors who hold senior positions are more likely to be relativists compared to juniors. Chinese auditors’ ethical judgments are found to be positively associated with Idealism and negatively associated with Relativism. However, their ethical intentions are only found to be negatively associated with Relativism. Young auditors appear less ethical in terms of their judgments than older auditors and less experienced auditors are less intentioned compared to experienced auditors. This study contributes to our understanding of Chinese auditors’ values and their ethical ideologies and the effects these have on their ethical judgments and intentions. It is the first research to include a wide range of ethical decision-making factors within a business context in China using qualified CPAs. It is believed that valuable insights have been gained about the various cultural factors influencing ideological processes and how these flow through to the decision making level.
The study also contributes to the existing body of knowledge by providing additional evidence that ethical decision making is a universal concept involving moral philosophies such as those suggested by Forsyth (1980) and Hunt and Vitell (1986) and applies in an auditing context in China. Moreover, this study develops a rent-seeking guanxi scale based on Su et al.’s (2003) classification of guanxi orientations and Ang and Leong’s (2000) guanxi scale. It contributes by providing a scale to measure the extent to which business relationships involves back door deals and power dependence. One of the significant contributions of this study is that it contributes to the construction of a meaningful measure for the guanxi scale which includes favour-seeking guanxi and specifically for the first time, rent-seeking guanxi. Thus a confirmatory analysis with an independent sample could be used in the future to re-test the guanxi scale with the two dimensions developed in this study. contributions of this study is that it contributes to the construction of a meaningful measure for the guanxi scale which includes favour-seeking guanxi and specifically for the first time, rent-seeking guanxi. Thus a confirmatory analysis with an independent sample could be used in the future to re-test the guanxi scale with the two dimensions developed in this study.
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Costa, Sara Chagas. "O efeito da personalidade do auditor, da cultura ética e da pressão do tempo na qualidade da auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19946.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo tem como objetivo estender a literatura sobre a Qualidade de Auditoria (QA), identificando determinantes da QA relacionadas com as caraterísticas dos auditores e da envolvente em que atuam. Investigámos o efeito da personalidade do auditor através da teoria de personalidade Big Five, da cultura ética das firmas de auditoria e da pressão orçamento de tempo na QA. A QA, por sua vez, foi avaliada pelo ceticismo profissional e pelas práticas reduzidas de qualidade de auditoria. Como estratégia de investigação utilizámos o inquérito, tendo os dados sido recolhidos através de um questionário eletrónico. Para análise dos dados, utilizámos o software PLS-SEM. A nossa amostra é composta por 115 auditores portugueses, pertencentes a firmas nacionais e internacionais. Os resultados indicam que as firmas de auditoria com uma cultura ética forte influenciam positivamente e significativamente a QA. O traço de personalidade Abertura à experiência também apresenta uma relação positiva e significativa na QA, enquanto que o traço de personalidade Conscienciosidade demonstra uma relação negativa com as práticas reduzidas de qualidade de auditoria. Quanto aos outros traços de personalidade - Neuroticismo, Amabilidade e Extroversão - e à pressão orçamento de tempo, não conseguimos concluir a sua influência na QA.
This study aims to extend the literature on Audit Quality (AQ), by identifying determinants of AQ related to the characteristics of the auditors and the environment that they work in. We investigated the effect of auditors' personality, through the Big Five personality theory, the audit firm's ethical culture and the time budget pressure on AQ. AQ, in its turn, was then evaluated by professional skepticism and reduced audit quality practices. As a research strategy, we used a survey and the data was collected via an electronic questionnaire. For data analysis, we used the software PLS-SEM. Our sample consists of 115 Portuguese auditors, from both national and international firms. Our findings indicate that audit firms with a strong ethical culture influence positively and significantly the AQ. The personality trait Openness to experience also has a positive and significant relation to AQ, whereas the personality trait Conscientiousness demonstrates a negative relation to reduced audit quality practices. As for the other personality traits - Neuroticism, Agreeableness and Extraversion - and the time budget pressure, we could not draw any conclusions on their influence on AQ.
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Shapeero, Michael P. "Premature audit sign-offs and the underreporting of chargeable time in public accounting : examination of an ethical decision making model /." Diss., This resource online, 1996. http://scholar.lib.vt.edu/theses/available/etd-06062008-151528/.
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Uminská, Karolína. "Problematika poskytování auditorských služeb v České republice u malých auditorských praxí." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383565.
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In this thesis I deal with the analysis of current problems on the market of auditing services in the Czech Republic, with suggestions for their solution. The theoretical part contents analysis of the historical context of the audit, the legal regulation, e. g. International Standards on Auditing (ISAs), Czech Act on Auditors and link to other laws. This part also contents analysis of the market of auditing services focusing on small auditing companies and also description on problems connected with entering the audit profession and consequently the problems related to market regulation, evaluation and quality control of the provided auditing services. Case studies in the practical part reflects the most important problems of small auditing companies. This will be complemented by a questionnaire survey that should reveal the different points of view of the audited company, accountant and auditor on key audit issues.
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Abozeid, Hady O. T. A. "Personal variables, organisational variables and moral intensity dimensions underlying external auditors' ethical decision making : Egyptian evidence." Thesis, University of Huddersfield, 2018. http://eprints.hud.ac.uk/id/eprint/34648/.
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Academic and professional attention towards ethics in business in general and audit ethics in particular has grown significantly following well-documented audit failures and corporate scandals. Several empirical studies have been carried out to investigate the factors underlying such auditors’ ethics. The majority has been done in the USA and other developed countries, often using undergraduate student convenience samples. They have provided clearly mixed results and have tended to focus on only one or two stages of the ethical decision making (EDM) model devised by Rest (1986). This study sought to build and improve on the previous research by investigating the impact of a broad set of personal, organisational, and issue-specific variables on three stages of external auditors’ EDM process. Moreover, it did so in a developing country, namely Egypt, which is the largest country by population in the MENA (Middle East and North Africa) region. This study hypothesised that personal variables (gender, age, educational level, position level, work experience, certification status, professional commitment, and personal moral philosophy), organisational variables (code of ethics, firms size, ethical climate types), and moral intensity dimensions are significantly related to the different stages of external auditors’ EDM process. Using a relatively large sample, data was collected via a questionnaire which include four context-based external audit ethics scenarios. An adapted Arabic version of the questionnaire translated using translation-back translation technique was administered to Egyptian participants and usable responses were received from 393 external auditors working for 19 international audit firms in Egypt. For each scenario, the EDM process was examined in terms of the recognition, judgment and intention stages of Rest’s model. While moral intensity was originally conceptualised as a six-dimensional construct, factor analysis revealed only two dimensions, which were named ‘perceived social pressure’ and ‘actual harm’. Results show that these two dimensions, particularly social pressure, are the strongest predictors of auditors’ three stages of EDM. Ethical climate types and personal moral philosophy also showed some significant results. Significant and positive results were also found regarding firm size, work experience, position level, and certification status. However, findings revealed that age, educational level, code of ethics, and professional commitment have very limited impact on auditors’ EDM stages. Interestingly, when gender differences were found, male auditors exhibited more ethical choices than females. Findings reinforces the need to give more attention to auditors’ socialisation and training, as well as the importance of continuing professional education to enhance auditors’ EDM abilities. Egyptian audit firms should also pay more attention to their organisational ethical infrastructure and maintain an organisational consensus regarding unethical acts. Using alternative methodologies and inclusion of the ethical behaviour stage in future studies, may aid future research in complementing these results, thus provide an enhanced understanding of auditors’ ethical decisions. At the very least, future studies should study all the first three stages, as in this research, rather than focusing on only one or two stages. Additionally, cross-cultural audit ethics studies represent a fruitful avenue for future research. The questionnaire used in this study could be used, with minimal adaptations, in other countries.
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Vesecká, Kristýna. "Etika v oblasti auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-112939.
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The work concerns with ethical demands of auditing profession. The first part is pointed to general evolution in ethics. The second part deals with auditor's work, with its progress, aim and meaning. The third part describes laws and the ethical code of auditing profession. And finally, in the fourth part are mentioned accounting scandals, which happened in the past. It describes the role of audit firms and what impact it has for them.
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Dostálová, Milena. "Kontrola kvality v auditorské společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10493.
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Thesis deals with the quality control of audit firms in accordance with international regulations. Defining the requirements for quality based on the Code of Ethics and the International quality standard ISQC1. Part of this work is the practical demonstration of ISQC1 in the smaller audit firm. For comparison, there is a description of quality control in the U.S.
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Juozapaitytė, Lina. "Etikos audito integravimo į veiklos auditą galimybės Radviliškio rajono savivaldybėje." Bachelor's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130619_110350-55204.
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Bakalauro baigiamajame darbe nagrinėjamos etikos audito integravimo į veiklos auditą galimybės Radviliškio rajono savivaldybėje. Teorinę darbo dalį sudaro vienas skyrius, kuris prasideda nuo etikos ir demokratijos sąsajos aptarimo. Toliau aptariama audito sampratos ir klasifikacijos problema bei plačiau nagrinėjamas veiklos auditas, kuris itin reikšmingas viešojo sektoriaus kontekste. Taip pat analizuojama etikos audito samprata ir svarba bei plačiau nagrinėjamas etikos audito planavimas ir vykdymas. Darbo pabaigoje išdėstomos etikos audito praktikos užsienio šalyse. Tiriamojoje dalyje pateikiama etikos audito integravimo į veiklos auditą galimybių Radviliškio rajono savivaldybėje tyrimo organizavimo metodologija bei rezultatai.Bachelor‘s thesis is dealt with integration of ethics audition into action audition in Radviliskis District Municipality. Theoretical part consists of one section which starts with the discussion of ethics and democracy. Hereafter conception of audition and problem of classification is being discussed and action audition has been analyzed more widely as it is especially important in the context of public section. Moreover, conception and importance of ethics audition is analyzed as well as ethics audition planning and realization. Finally, ethics audition practice in foreign countries is presented. Investigated part presents possibilities of integration of ethics audition into action audition in Radviliškis District Municipality and shows methodology and results of research organization.
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Rott, Michal. "Význam kvality auditů bank v letech 1993 až 2014 pro české národní hospodářství." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201888.
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The aim of this master thesis is to evaluate the importance of audits of banks with respect to the Czech national economy within years 1993 - 2014. The primary purpose of this study is to determine the value of both external and internal audits as well as of internal control systems and of bank supervision in order to maintain a long-term stability of banks on the Czech financial market. In the light of knowledge gathered from the Czech banking crisis (late nineties of the 20th century) and from the latest widely-spread economic and financial crisis (2008), it has been proved that low-quality audits may consequently contagiously affect a great deal of financial institutions. As for the economies, a collapse of a larger number of banks in the short run may cause higher social costs (mainly due to government budget deficit when bailing out affected banks and to economic downturn). Analyses suggest that these crises have been a result of a confluence of many factors. In particular, a poor a management of banks and its interest in short-term profit-maximizing goals, trades with highly risky financial instruments (especially in the US and in the EU), likewise failures of both auditors and bank supervisors, account for some of the main factors. Moreover, it has been concluded that an institutional background (a weak law system in the Czech Republic) played an important role, too. The quality of audits was also influenced by an everlasting conflict of interest of statutory auditors who have been paid by the audited banks. This probably resulted in an unethical behavior of auditors. Furthermore, auditors were lacking the state-of-the-art knowledge in terms of rapidly developing financial instruments. As a matter of fact, auditors did not address all the risks the banks were facing to the stakeholders. This study indicates that both external and internal audits along with a bank supervision are important, nonetheless, not sufficient conditions assuring a long-term stability on financial markets.
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Sylvander, Johanna. "To measure what is ethically important in the decisionmakingprocess for auditors as managers : the development of a multidimensional instrument." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12539.
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The article develops a multidimensional scale that measures to what extent different moral philosophical dimensions influence auditors’ decision-making in their managerial role. An additional aim was to explore if auditors perceive differences in the ethical decision-making process as managers and as auditors. The scale was developed based on eight ethical dimensions from a priori theory. The scale was converted into a webbased questionnaire and sent to Swedish authorised auditors. Exploratory factor analysis (EFA) was used to test the scale, since it is a suitable method for scale development and early stages of research. The EFA indicates a five-dimensional scale; however, the eight-dimensional scale is to some extent supported, since two of the five dimensions, both connected to duties, are multidimensional in themselves. Hence, the study implies that the concept of duty is a wider concept in the auditing context than in moral philosophical theory, which could be explained by the nature of the profession and that auditors do not perceive a difference between the managerial and auditing role. However, since the study is limited to the Swedish auditing context, the scale needs to be tested in other geographical and cultural contexts. Other implications and suggestions for further research are also presented.
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Johansson, Ida, and Victoria Rydberg. "Revisorers yrkesetiska resonemang i mindre- och större revisionsbyråer : En jämförelse." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20556.
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Revisorer ställs ofta inför olika yrkesetiska dilemman då olika lösningar måste vägas mot varandra. Revisorns yrkesetiska regler anses då vara ett viktigt hjälpmedel. Det anses dock att ett yrkesetiskt problem inte kan lösas genom endast reglering då det är svårt att med hjälp av regler förhindra oetiskt handlande i praktiken. Syftet med denna studie var att undersöka huruvida revisorers yrkesetiska resonemang skiljer sig mellan revisorer anställda i mindre- respektive större revisionsbyråer. Studien undersökte även om olika aspekter skiljer sig mellan revisorer i mindre- och större revisionsbyråer samt huruvida dessa påverkar revisorers yrkesetiska resonemang. För att besvara uppsatsens syfte har en empirisk undersökning i form av semistrukturerade intervjuer med revisorer från såväl mindre- som större revisionsbyråer genomförts. Studiens resultat påvisar att revisorers yrkesetiska resonemang skiljer sig mellan mindre- och större revisionsbyråer; dock inte på grund av revisionsbyrån storlek. En slutsats som kunnat dras av studiens resultat är att revisionsklientens storlek påverkar revisorers yrkesetiska resonemang. Större revisionsbyråer erhåller oftast större revisionsklienter vilket ställer högre krav på de yrkesetiska reglerna som tillämpas.Auditors often find themselves in situations where different solutions must be weighed against each other. In such dilemmas, applying the auditors’ rules of work ethics can be helpful. It is considered that a professional ethical problem cannot be solved merely by regulation as it is difficult to solely use preventative measures to control unethical actions. The intention with the study was to investigate whether auditors professional ethical reasoning differs between auditors in smaller- or larger firms. The study has also explored the different circumstances facing auditors in smaller- and larger firms and whether these circumstances affect the reasoning of the auditors’ professional ethics. To address these questions, semi structured empirical interviews with auditors of both smaller- and larger firms have been conducted. The results suggest that auditors’ professional ethics reasoning differs between smaller- and lager firms, however, not solely because of the size of the firm; a conclusion that was drawn during the study was that the size of the audit client affects the professional ethical reasoning among auditors. Larger audit firms often hold larger audit client which increases the demand on the auditor’s professional ethic rules.
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Cao, Van Anh. "Spolupráce externího a interního auditu a její přínosy." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359063.
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The thesis is focused on cooperation between external and internal audit and its benefits for the selected organisation and all concerned parties. Theoretical part deals at the beginning with the history of external and internal audit in Europe, United states of America and Czech republic. Other chapters are dedicated to the definitions, mission and contribution of external and internal audit. The thesis also deals with the czech and international legislation in the field of the analyzed audit. The practical part is focused on external and internal audit in two organisations, more specifically the University of economics in Prague and company ČEZ. Those organisations were selected with the intent of making a comparison of the contribution of the audits in different institutions, when it comes to the nature of business and size.
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Chaplais, Christelle. "Formation et déontologie de l'auditeur." Thesis, Université Clermont Auvergne (2017-2020), 2019. http://www.theses.fr/2019CLFAD012.
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Dans le cadre de l’exercice de leur profession, les auditeurs sont confrontés à des situations impliquant des dilemmes éthiques.Nous nous demandons si une formation peut influencer le raisonnement éthique de l’auditeur et sa perception d’un dilemme.Pour cela, nous avons procédé à une expérimentation afin de déterminer si un cours d’éthique avait une influence sur le processus de raisonnement éthique et la perception de l’intensité morale des dilemmes éthiques.Les résultats montrent que la formation augmente la capacité à identifier un dilemme éthique, mais semble en limiter l’intensité perçue. D’autre part, de façon contre-intuitive, la formation semble diminuer l’intention d’agir strictement de manière déontologique, au profit d’une action plus en adéquation avec l’éthique personnelle de l’auditeur.Une étude qualitative fondée sur des entretiens semi-directifs auprès d’auditeurs expérimentés conforte ces résultats. Les discussions avec les supérieurs hiérarchiques ou avec les pairs et l’expérience constituent des modes d’apprentissage complémentaires aux formations théoriques qui influencent l’intention éthique des auditeurs en les éloignant parfois d’une réponse strictement conforme aux règles de droitAs part of the exercise of their profession, auditors are confronted with situations involving ethical dilemmas. We wonder if training can influence his or her ethical reasoning and the perception of the dilemma. Therefore, we conducted an experiment to determine if an ethics course had an influence on their ethical reasoning process and their perception of the moral intensity of ethical issues. The results show that training increases the ability to identify an ethical dilemma, but seems to limit its perceived intensity. On the other hand, counter-intuitively, training appears to decrease the intention to act strictly in accordance with deontological codes, in favor of an action more consistent with the personal ethics of the auditor. A qualitative study based on semi-directive interviews with experienced auditors supports these results. Discussions with supervisors or with peers and experience are ways of learning that complement theoretical training and influence the ethical intent of auditors, sometimes moving them away from a response that is strictly in accordance with the rules of law
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BERGSTRÖM, SANDRA, and MARTIN JONASSON. "Förtroendet för revisorerna : en textanalys." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20754.
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Under det senaste decenniet har massmedia i olika sammanhang rapporterat om revisorers inblandning i olika företags oegentligheter. Vi har intresserat oss för området, vilket vi benämner redovisningsskandaler. Vi har valt att granska tre finansbolag där revisorerna varit inblandade i redovisningsskandaler. Dessa tre är Carnegie, Habo Finans och HQ Bank. I samband med avslöjandet av grova redovisningsfelaktigheter i dessa tre bolag har en debatt blommat upp i massmedia. Debatten har rört förtroendet för revisorerna. I studien har vi lagt stor vikt vid begreppen förtroende och etik och vi ville undersöka hur professionen och regeringen reagerat på debatten som pågått i massmedia. Våra forskningsfrågor har varit:- Hur debatteras det kring revisorernas förtroende i massmedia?- Hur reagerar professionen på revisorernas agerande i de beskrivna bolagen?- Hur har regeringen reagerat på redovisningsskandalerna?Syftet har varit att undersöka hur regeringen och professionen reagerat på den debatt som pågått i massmedia kring förtroendet för revisorerna, efter skandalerna i de tre ovan nämnda bolagen.För att kunna besvara våra frågeställningar har vi valt att genomföra en kvalitativ textanalys, vilket innebär att vi har granskat främst tidningsartiklar. Vårt empiriska material består därför i stor utsträckning av tidningsartiklar. Med hjälp av detta material har vi senare kunnat bygga upp en analys och dra slutsatser. Vi har konstaterat att det finns mycket att arbeta på för att professionen ska kunna vara nöjd med förtroendet för revisorerna. Dock tycks FAR vara nöjda med det förtroende som finns för branschen. Vidare kan vi även konstatera att självreglering inte är att föredra i alla lägen och lagstiftad reglering hade varit att föredra i det här fallet.Program: Civilekonomprogrammet
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Neri, Marc P. "Loyalty and Fairness: A Study of the Influence of Moral Foundations on Auditors' Propensity to Subordinate their Judgment." Thesis, University of North Texas, 2016. https://digital.library.unt.edu/ark:/67531/metadc955066/.
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Subordination of judgment is a fundamental threat to auditor objectivity. Subordination of judgment occurs when auditors agree with their superiors either in spite of or without forming their own independent judgments. Many audit procedures rely on independent, critical thinking at every level of the audit team; however, a number of studies suggest that auditors tend to agree with superiors even when a superior's views clearly run contrary to generally accepted accounting principles. While there is general agreement among scholars that subordination of judgment is "bad," very little attention has been given to moral biases that might influence an auditor's tendency to subordination of judgment, or to potential remedies that could mitigate an auditor's tendency to subordinate judgment.
Moral Foundations Theory suggests that individuals tend to make intuitive, normative evaluations of situations based upon a set of personal moral biases or preferences called "moral foundations." Two specific moral foundations could influence subordination of judgment in divergent ways. The moral foundation of loyalty-respect may make agreement with a superior's views seem more acceptable than would disagreement. Meanwhile, the moral foundation of fairness may make an auditor more sensitive to the observance of rules, resulting in less subordination of judgment when a superior's views run contrary to professional rules.
Social Identity Theory suggests that in-group favoritism may exacerbate subordination of judgment in general; however, strengthening an auditor's professional identity salience (PIS) could strengthen an auditor's objectivity. PIS is the temporary, heightened awareness of an auditor's identity as a professional and their role as guardian of professional rules. As a result, PIS may interact with an auditor's innate sense of fairness, resulting in less subordination of judgment than when professional identity is less salient.
Results supported the hypothesis that auditors tend to subordinate their judgment to that of a superior, but not that PIS mitigates the effect of subordination of judgment. Results also supported the hypotheses that the moral foundations of loyalty-respect and fairness influence the tendency of auditors to subordinate their judgment to that of a superior. Specifically, auditors with higher levels of loyalty-respect were more likely to agree with a superior who suggested an incorrect accounting treatment than auditors with lower levels of loyalty-respect. Whereas, auditors with higher levels of fairness were less likely to agree with a superior who suggested an incorrect treatment than were auditors with lower levels of fairness.
Therefore, this dissertation provides evidence that moral foundations bias professional judgment and decision making in auditing and calls for further research into the influence of moral heuristics.
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Belšánová, Ivana. "Limity profesní odpovědnosti ve vztahu k profesím auditora, daňového poradce a účetního pracovníka s ohledem na povinnost mlčenlivosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360589.
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The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.
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Lindgren, Elin, and Toro Pia Saez. "Hur påverkas revisorers professionella skepsis av tidspress respektive granskning av redovisning till verkligt värde?" Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29018.
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Professionell skepsis är en förutsättning för en fungerande revision och för att upprätthålla kvaliteten på revisionen krävs det av revisorerna att vara professionellt skeptiska. Det finns flera faktorer som påverkar hur revisorer kan upprätthålla kvaliteten på revisionen. Bland annat har den tidspress som revisorer utsätts för visat sig ha en negativ inverkan på revisionskvaliteten eftersom revisorer till följd av tidspress kan uppvisa dysfunktionella beteenden som kan innebära att de lägger ner mindre tid än vad som faktiskt behövs för att utföra en bra revision. Vidare finns det en utmaning för revisorer i de situationer där de ska granska verkliga värden om det inte finns några marknadspriser för tillgången eller skulden och redovisning till verkligt värde ska beräknas med hjälp av interna uppskattningar och beräkningar.Tidigare studier har undersökt hur tidspress och granskning av redovisning till verkligt värde påverkar revisionskvaliteten, men inte hur den professionella skepsisen påverkas av dessa två faktorer, trots att professionell skepsis är en förutsättning för en god revisionskvalitet. Tanken med denna undersökning är därför att beskriva och analysera hur revisorers professionella skepsis påverkas av dessa två faktorer. För att besvara studiens syfte skickades enkäter ut till totalt 3477 svenska kvalificerade revisorer varav 132 användbara svar inkom. Enkäten innehöll bakgrundsinformation om respondenten, frågor om revisorers professionella skepsis, granskning av redovisning till verkligt värde samt tidspress. Tillsammans utgjorde dessa basen för studiens analys och slutsats.Utifrån resultatet kan vi konstatera att revisorerna inte upplever särskilt stor tidspress utan tycker att tidsbudgetarna är relativt uppnåeliga trots att revisorerna till viss del agerar på ett dysfunktionellt sätt till följd av den tidspress som förekommer. Vidare pekar resultatet på att revisorer anser att de står inför en utmaning när det gäller granskning av redovisning till verkligt värde. Vi kan dra slutsatsen att varken tidspress eller granskning av redovisning till verkligt värde starkt påverkar revisorers professionella skepsis. Däremot visar resultatet ett svagt negativt samband mellan professionell skepsis och granskning av redovisning till verkligt värde. Den låga svarsfrekvensen på 3,8 procent gör det viktigt att påpeka att studiensslutsatser måste dras med stor försiktighet.Professional skepticism is a prerequisite for a functioning audit and to maintain the quality of the audit it is required by the auditors to be professionally skeptical. There are several factors that affect how auditors can maintain the quality of the audit. Time budget pressure, for example, has shown to have a negative impact on audit quality since the auditors as a result of time budget pressure may show dysfunctional behavior. This means that auditors may spend less time that is actually required to perform a good audit. Furthermore, there is a challenge for the auditors in auditing fair value measurements if there is no active market for the asset or liability and when the fair value is calculated using internal estimates and calculations.Previous studies have examined how time pressure and audit of fair value measurements have affected audit quality, but not how auditors’ professional skepticism is directly affected by these two factors, despite the fact that professional skepticism is a prerequisite for a good audit quality. The aim of this study is to describe and analyze how the auditor's professionalskepticism is affected by these two selected factors.To answer the aim of the study questionnaires was sent out to a total of 3477 Swedish qualified auditors and we got 132 useful answers. The questionnaire included background information of the respondent, questions about auditor's professional skepticism, audit of fair value measurements and time budget pressure. These questions formed the base of the study's analysis and conclusionThe results indicate that auditors does not experience great time budget pressure but feel that the time budgets are relatively attainable although they still to a certain extent show dysfunctional behavior as a result of time budget pressure. The result also indicates that auditors feel that they face challenges when auditing fair value measurements. Further, we canbased on the result conclude that neither time budget pressure nor audit of fair value measurements strongly influence auditors’ professional skepticism. The results however, show a weak negative correlation between professional skepticism and audit of fair value measurements. The study's low response rate of 3.8 percent means that the results must be interpreted with great caution.
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Enberg, Sara. "Den obeorende revisionen och god revisorssed enligt revisorslagen." Thesis, Linköping University, Department of Management and Economics, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2214.
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Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor’s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor’s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case. The question is if the new Auditors Act better ensures an independent audit than the preceding Act did. After the collapse of Enron, the international work on the development of rules that better can guarantee the independent audit, has been intensified. Will the wording and effect of the Swedish Auditors Act stand, will the international progress on this area influence the interpretation of the Act, or will the Swedish legislator be forced to rewrite the Act? Three problems are discussed in this thesis; 1. How shall an independent audit be ensured?, 2 What kind of activity may the auditor exercise?, 3 How should the auditor’s activities be organised to ensure the independence? This thesis describes howthe role of the auditor and his independence is regulated today, partly by legislation, partly by self- regulation, both national and international. Different regulations are compared and differences and similarities are described. A number of specific problems that may influence the independence of the auditor, in relation to his clients, and a discussion about how these problems may be avoided, is presented.
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Jindřichová, Monika. "Podstata, provázanost a rozdíly externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198007.
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The goal of this diploma thesis, which is related to the nature, interconnections and differences of external and internal audit, is to bring interested persons closer to the reason for inception of external and internal audit and to define their position and importance in 21st century. Approximation of both audit's contents and going, with regard to their goals, is naturally also a part of work. A piece of work is particularly devoted to external and internal auditor's personality and thus to personal and professional demands for such profession. Not forgotten is the legal adaptation of both audits and it is explain, which audit is under more strict adaptation and why. In the thesis conclusion is located an external-internal auditor comparison summary, together with practical part with examples, that are helpful for better understanding risks of auditor profession and with such disciplines and why internal audit is confused with them.
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Špetová, Aneta. "Ověření účetní závěrky a výroční zprávy vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197687.
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The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in terms of international standards and the czech law. The main legal standards are Directive of the European Parliament and of the Council 2006/43/EC., Act No. 93/2009 on Auditors and International Standards on Auditing. The third chapter defines the professional audit regulatory and characterizes the Code of Ethics. The fourth chapter focuses on the use of audit methods and procedures during the audit engagement. The last chapter of the theoretical basis discusses an audit documentation, as one of the possible means of proof audit trail. The last chapter of the thesis is represented by a practical part where the specific entity Zemský hřebčinec Písek státní podnik presents selected audit procedures and methods with a focus on work as an assistant of the auditor. An important part of the thesis consists of an annex that contains selected parts rather stable and normal component auditor's documentation.
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Mohammadi, Aram, and Sayyed Mohammad Said. "Entreprenör eller Byråkrat? : En studie om revisorers agerande vid ett misstänkt ekobrott." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-8258.
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Bakgrund: År 1999 infördes lagen om revisorns anmälningsskyldighet och lagen innebär att revisorn ska anmäla vid misstanke av ett ekonomiskt brott, jämfört med tidigare då revisorn endast hade tystnadsplikten att förhålla sig till. Lagen infördes på grund av den höga ekonomiska brottsligheten där de vanligaste ekobrotten i Sverige är bokföringsbrott och skattebrott. Denna lag skulle underlätta revisorers arbete vid brottssituationer. I stort sett står anmälningsskyldigheten i motsatsen mot tystnadsplikten vilket har lett till att intressenternas förväntningar på revisorers arbete har ökat. Revisorerna har anmälningsskyldighet till myndigheterna samtidigt som de har tystnadsplikt gentemot sina klienter. Syfte: Studiens syfte är att öka förståelsen, sett från revisorers perspektiv, för hur revisorer ser på anmälningsskyldigheten samt att undersöka om hur revisorers erfarenheter kan påverka deras agerande, när det gäller ett misstänkt ekobrott. Metod: Vi har genom en kvalitativ undersökningsmetod utfört studien med utgångspunkt från den induktiva forskningsansatsen. Våra primärdata har samlats in genom semistrukturerade intervjuer som sedan jämförts med sekundärdata i form av tidigare undersökningar samt litteratur. Slutsats: Studiens slutsats är att de äldre revisorerna har en osäker och mindre klar inställning till anmälningsskyldigheten jämfört med de yngre revisorerna som har en mer positiv och stabil syn på anmälningsskyldigheten. Anledningen är att de äldre revisorer alltid har haft tystnadsplikten i baktanke och ser detta som grundantagandet för revisionsyrket. De yngre revisorerna har alltid haft en klar bild över båda plikterna då dessa har funnits sedan de började sitt arbete som revisorer. Resultatet blir att de äldre revisorerna ser sig själva som entreprenörer. De vill bygga sin verksamhet på välgrundade och pålitliga förhållanden genom att hjälpa och ge råd till sina klienter, istället för att anmäla dem och skada relationen däremellan. De yngre revisorerna ser vi som byråkrater som vill basera sina handlingar endast i enlighet med statens lagar och regler och tar mindre hänsyn till etik och moral gentemot sina klienter. Nyckelord: Anmälningsskyldighet, tystnadsplikt, ekobrott, revisor, revision, svårigheterBackground: In 1999, the legislation on the auditor’s reporting obligation were introduced and the law means that the auditor has to report a suspected economic crime, compared to earlier in which the auditor had only the confidentiality to relate to. The law was introduced because of the high economic crimes where the most common crimes, in Sweden, are accounting fraud and tax evasion. This law would help the auditors at crime situations. The auditors’ reporting obligation stands, overall, in the opposite of their confidentiality, which has led to increase the expectations of the stakeholders, on auditors’ work. The auditors have a duty to notify the authorities at the same time as they have confidentiality towards their clients. Purpose: The purpose of this study is to increase the understanding on auditors’ attitude towards the reporting obligation, seen from their own perspective, and to examine how auditors’ experiences can affect their behavior in the case of a suspected economic crime. Method: We have performed this study through a qualitative method based on an inductive research approach. Our primary data were collected through semi-structured interviews which then were compared with our secondary data, in form of previous studies and literature. Results and conclusion: This study concludes that older auditors have an uncertain and less clear approach to the reporting obligation as compared to the younger auditors, who have a more positive and stable attitude towards the reporting obligation. The reason is that older auditors have always had the confidentiality in ulterior motive, as this is the basic assumption for the audit profession. The younger auditors have always had a clear view of both the reporting obligation and the confidentiality since the duties have existed since the auditors started their carriers. The result is that the older auditors see themselves as entrepreneurs. They want to build their business on well-founded and reliable relationships by helping and advising their clients, instead of reporting them and damage the relationship between them. We see the younger auditors as bureaucrats who want to base their actions only in accordance with state laws and regulations and they pay less attention to ethics and morality in relation to their clients. Keywords: Reporting obligation, confidentiality, economic crime, auditor, audit, difficulties