Auditor’s Ethical Judgments: The Influence of Moral Intensity, Ethical Orientation and Client Importance
نویسندگان
چکیده
منابع مشابه
The joint influence of client attributes and cognitive moral development on students’ ethical judgments
Academic interest in the ethical quality of accountants’ judgments has produced a steady stream of research addressing the role of education in fostering ethical behavior. Although various studies have evaluated the cognitive moral development of accounting students, few studies have considered the influence of accounting contextual factors on ethical judgments. This study evaluates the influen...
متن کاملAnalyzing the Relationship between Ethical Orientation with Intensity and Sensitivity
Background: Ethical orientation as a guide to the formation of individual beliefs and attitudes in dealing with ethical dilemmas can influence the of auditors' decision-making. Hence, in this research, the relationship between ethical orientations and the ethical sensitivity and moral intensity of auditors is examined. Method: The method of this research is descriptive survey. The statistical p...
متن کاملThe Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia
This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This study also finds that the moral reasoning of majority of the auditors in Malaysia is contained with...
متن کاملThe Role of Ethical Orientation and Gender in Ethical Judgment of Tourism Bank Financial Employees
Background: In today's world, with the development of relationships, the realization of the concept of global village and the demarcation of boundaries between Nations, ethics has been considered as a strategic and important factor in maintaining the survival of organizations and the whole of humanity. Investigating the factors that influence the moral judgment of employees is essential. Ethica...
متن کاملExamining the Moral and Ethical Dilemmas of Creating Savior Siblings
This study examines the moral and ethical aspects of creating savior siblings using Kant’s moral-philosophical theory and Beauchamp and Childress’s (B&C) principles of medical ethics. In this study, the researchers argue that three of the four clusters of the principles of B&C framework are derived from common morality and Kant’s ethics. Besides, the second part of this article is designed as a...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International Journal of Financial Research
سال: 2019
ISSN: 1923-4031,1923-4023
DOI: 10.5430/ijfr.v10n3p77