Business and Professional Ethics Journal 30 (1-2):33-57 (2011)
|Abstract||The effectiveness of professional sanctions against violations rests upon the severity of sanctions and detection of violations. Here we examine perceptions of professional violation detection in auditing where the professional standards may conflict with the interests of the auditor’s firm. Using a sample of future and experienced auditors, we test the relationship between professional violations and auditors’ perceptions of the likelihood that severely-sanctioned violations will be discovered (a) by the audit profession, and (b) by the auditor’s firm. In our study, an auditor’s belief that professional bodies are likely to detect professionalviolations relates positively to auditor professionalism. However, we find beliefs that the audit firm will detect severely-sanctioned professional violations negatively affect auditor professionalism. In our study, the lowest level of professionalism occurs when auditors believe that their own audit firm, but not the audit profession, will detect a professional violation. We also find that auditors’ internalization of professional standards relates positively to auditor professionalism. Implications for future research and practice are discussed|
|Keywords||No keywords specified (fix it)|
|Through your library||Configure|
Similar books and articles
Mary Ann Reynolds (2000). Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument. Journal of Business Ethics 24 (2):115 - 124.
Cynthia Jeffrey, William Dilla & Nancy Weatherholt (2004). The Impact of Ethical Development and Cultural Constructs on Auditor Judgments. Business Ethics Quarterly 14 (3):553-579.
Alan K. M. Au & Danny S. N. Wong (2000). The Impact of Guanxi on the Ethical Decision-Making Process of Auditors – an Exploratory Study on Chinese CPAs in Hong Kong. Journal of Business Ethics 28 (1):87 - 93.
Michael A. Pearson (1985). Enhancing Perceptions of Auditor Independence. Journal of Business Ethics 4 (1):53 - 56.
Hollis Ashbaugh (2004). Ethical Issues Related to the Provision of Audit and Non-Audit Services: Evidence From Academic Research. Journal of Business Ethics 52 (2):143-148.
Roger Hussey & George Lan (2001). An Examination of Auditor Independence Issues From the Perspectives of U.K. Finance Directors. Journal of Business Ethics 32 (2):169 - 178.
William A. Kerler & Larry N. Killough (2009). The Effects of Satisfaction with a Client's Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors' Perceived Risk of Management Fraud. Journal of Business Ethics 85 (2).
Theresa Libby & Linda Thorne (2004). The Identification and Categorization of Auditors' Virtues. Business Ethics Quarterly 14 (3):479-498.
Yves Gendron, Roy Suddaby & Helen Lam (2006). An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence. Journal of Business Ethics 64 (2):169 - 193.
Charles J. Coates, Robert E. Florence & Kristi L. Kral (2002). Financial Statement Audits,a Game of Chicken? Journal of Business Ethics 41 (1-2):1 - 11.
Phil A. Brown, Morris H. Stocks & W. Mark Wilder (2007). Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions. Journal of Business Ethics 71 (1):39 - 71.
Semra Karacaer, Raheel Gohar, Mehmet Aygün & Cem Sayin (2009). Effects of Personal Values on Auditor's Ethical Decisions: A Comparison of Pakistani and Turkish Professional Auditors. Journal of Business Ethics 88 (1):53 - 64.
David B. Citron & Richard J. Taffler (2001). Ethical Behaviour in the U.K. Audit Profession: The Case of the Self-Fulfilling Prophecy Under Going-Concern Uncertainties. Journal of Business Ethics 29 (4):353 - 363.
Michael Firth, Phyllis L. L. Mo & Raymond M. K. Wong (2005). Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China. Journal of Business Ethics 62 (4):367 - 381.
Sara Ann Reiter & Paul F. Williams (2004). The Philosophy and Rhetoric of Auditor Independence Concepts. Business Ethics Quarterly 14 (3):355-376.
Added to index2011-12-01
Total downloads4 ( #180,507 of 556,888 )
Recent downloads (6 months)1 ( #64,931 of 556,888 )
How can I increase my downloads?