The Effect of Personal Values on Auditors' Moral Philosophies and Ethical Beliefs

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 會議論文 > Item 987654321/101238

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題名:	The Effect of Personal Values on Auditors' Moral Philosophies and Ethical Beliefs
作者:	Kung, Fan-Hua;Huang, Cheng-Li;Cheng, Chia-Ling
貢獻者:	淡江大學會計學系
日期:	2011-08-08
上傳時間:	2015-04-20 10:55:29 (UTC+8)
摘要:	This article investigates how auditors' value preferences affect their ethical beliefs and discusses whether ethical ideology can serve as an intervening mediator. We adopts multiple vignette approach to design fictional unethical earnings management conducts, for the purpose of measuring auditors' judgment of and attitude toward ethically sensitive events. This article also reflects upon the effect of social desirability response. By incorporating personal values and ethical ideology into the questionnaire design, the study aims to get a glimpse into the ethical beliefs of auditors in general. Our results show that the both idealism and relativism are positively correlated with ethical beliefs. The former is positively correlated with companies actively executing dubious management policies, while the latter is negatively correlated with companies actively engaging in illegal conduct.
顯示於類別:	[會計學系暨研究所] 會議論文

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