Auditor¡¯s Ethical Judgments: The Influence of Moral Intensity, Ethical Orientation and Client Importance
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DOI: 10.5430/ijfr.v10n3p77
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References listed on IDEAS
- A. Greenfield & Carolyn Norman & Benson Wier, 2008. "The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior," Journal of Business Ethics, Springer, vol. 83(3), pages 419-434, December.
- Chan Li, 2009. "Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going†Concern Opinions," Contemporary Accounting Research, John Wiley & Sons, vol. 26(1), pages 201-230, March.
- Mario Fernando & Rafi Chowdhury, 2010. "The Relationship Between Spiritual Well-Being and Ethical Orientations in Decision Making: An Empirical Study with Business Executives in Australia," Journal of Business Ethics, Springer, vol. 95(2), pages 211-225, August.
- Deborah Leitsch, 2006. "Using dimensions of moral intensity to predict ethical decision-making in accounting," Accounting Education, Taylor & Francis Journals, vol. 15(2), pages 135-149.
- Hunt, Allen K. & Lulseged, Ayalew, 2007. "Client importance and non-Big 5 auditors' reporting decisions," Journal of Accounting and Public Policy, Elsevier, vol. 26(2), pages 212-248.
- Pedro Marques & José Azevedo-Pereira, 2009. "Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession," Journal of Business Ethics, Springer, vol. 86(2), pages 227-242, May.
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Cited by:
- Razana Juhaida Johari & Md. Mahmudul Alam & Jamaliah Said, 2021.
"Investigating factors that influence Malaysian auditors’ ethical sensitivity,"
International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 37(3), pages 406-421, June.
- Razana Juhaida Johari & Md. Mahmudul Alam & Jamaliah Said, 2021. "Investigating factors that influence Malaysian auditors’ ethical sensitivity," Post-Print hal-03538166, HAL.
- Johari, Razana Juhaida & Alam, Md. Mahmudul & Said, Jamaliah, 2021. "Investigating Factors that Influence Malaysian Auditors’ Ethical Sensitivity," OSF Preprints uypba, Center for Open Science.
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Keywords
moral intensity; ethical orientation; client importance; auditor¡¯s ethical judgments;All these keywords.
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