IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v15y2019i1p57-88.html
   My bibliography  Save this article

Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners

Author

Listed:
  • Jan Svanberg
  • Peter Öhman

Abstract

This study examines how managers and partners in audit firms perceive the moral intensity of various reduced audit quality (RAQ) acts, and whether perceived moral intensity affects the likelihood of these acts being committed. We surveyed managers and partners employed by audit firms operating in Sweden, measuring their perceptions of the moral intensity of seven RAQ acts using Jones' (1991) moral intensity scale and their self-reported frequencies of these acts. The study finds that managers and partners regard RAQ acts as morally serious, and that the moral intensity of an RAQ act is negatively related to the frequency of the act's occurrence for three of the seven acts. This suggests that managers' and partners' moral intensity perceptions do not unequivocally discourage auditors from committing these offences.

Suggested Citation

  • Jan Svanberg & Peter Öhman, 2019. "Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 15(1), pages 57-88.
    • Handle: RePEc:ids:ijaape:v:15:y:2019:i:1:p:57-88
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=96740
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:15:y:2019:i:1:p:57-88. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.