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The Development of a Measure of Auditors’ Virtue

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  • T. Libby
  • L. Thorne

Abstract

Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre, 1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue is promoted throughout the audit community. Copyright Springer 2007

Suggested Citation

  • T. Libby & L. Thorne, 2007. "The Development of a Measure of Auditors’ Virtue," Journal of Business Ethics, Springer, vol. 71(1), pages 89-99, March.
    • Handle: RePEc:kap:jbuset:v:71:y:2007:i:1:p:89-99
    DOI: 10.1007/s10551-006-9127-0
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    References listed on IDEAS

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    1. Windsor, Carolyn A. & Ashkanasy, Neal M., 1995. "The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 701-720.
    2. Aranya, N. & Pollock, J. & Amernic, J., 1981. "An examination of professional commitment in public accounting," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 271-280, October.
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    Cited by:

    1. Rafael Morales-Sánchez & Manuel Orta-Pérez & M. Ángeles Rodríguez-Serrano, 2020. "The Benefits of Auditors’ Sustained Ethical Behavior: Increased Trust and Reduced Costs," Journal of Business Ethics, Springer, vol. 166(2), pages 441-459, October.
    2. Rafael Morales-Sánchez & Carmen Cabello-Medina, 2013. "The Role of Four Universal Moral Competencies in Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 116(4), pages 717-734, September.
    3. Cameron Graham & Martin E. Persson & Vaughan S. Radcliffe & Mitchell J. Stein, 2023. "The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics," Journal of Business Ethics, Springer, vol. 187(3), pages 565-587, October.
    4. Daniel P. Sorensen & Scott E. Miller & Kevin L. Cabe, 2017. "Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith," Journal of Business Ethics, Springer, vol. 140(1), pages 175-191, January.
    5. David Dawson, 2018. "Measuring Individuals’ Virtues in Business," Journal of Business Ethics, Springer, vol. 147(4), pages 793-805, February.
    6. David Dawson, 2018. "Organisational Virtue, Moral Attentiveness, and the Perceived Role of Ethics and Social Responsibility in Business: The Case of UK HR Practitioners," Journal of Business Ethics, Springer, vol. 148(4), pages 765-781, April.
    7. Anna Samsonova-Taddei & Javed Siddiqui, 2016. "Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy," Journal of Business Ethics, Springer, vol. 139(1), pages 183-195, November.
    8. Ikhlas Hentati-Klila & Saida Dammak-Barkallah & Habib Affes, 2017. "Do auditors’ perceptions actually help fight against fraudulent practices? Evidence from Tunisia," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(3), pages 715-735, September.
    9. Janie Bérubé & Yves Gendron, 2023. "Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates," Journal of Business Ethics, Springer, vol. 183(3), pages 763-781, March.
    10. Céline Baud & Marion Brivot & Darlene Himick, 2021. "Accounting Ethics and the Fragmentation of Value," Journal of Business Ethics, Springer, vol. 168(2), pages 373-387, January.

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