淡江大學機構典藏:Item 987654321/80329
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 60861/93638 (65%)
造访人次 : 1112186      在线人数 : 24
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/80329


    题名: Auditors' moral philosophies and ethical beliefs
    作者: Kung, Fan-Hua;Huang, Cheng-Li
    贡献者: 淡江大學會計學系
    关键词: Auditor;Personal values;Moral philosophy;Ethical ideology;Ethical beliefs
    日期: 2013-06
    上传时间: 2013-01-22 17:07:57 (UTC+8)
    出版者: Bingley: Emerald Group Publishing Ltd.
    摘要: Purpose – The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also seeks to discover the influence of personal values on the reasoning processes associated with ethics and to explore whether the personal value preferences of auditors, as a manifestation of their moral philosophy, influence their ethical beliefs and (presumably) their subsequent actions.

    Design/methodology/approach – The authors designed a survey instrument to assess the value preferences, moral philosophies, and reactions of practicing auditors to judgment dilemmas. They then employed structural equation modeling to examine the sensitivity of auditors to the competence and integrity of clients with the aim of gaining insight into the ethical beliefs of auditors in general.

    Findings – These results show that value preferences alone fail as predictors of ethical beliefs. Instead, personal values have an indirect influence on ethical beliefs via moral philosophy. Moreover, auditors strongly motivated by values based on self-enhancement were negatively associated with idealism in ethics and positively associated with relativism. Therefore, it can be concluded that idealist auditors were more likely to condemn the actions of clients that violated moral norms, while relativist auditors were more permissive.

    Originality/value – The results identify the role of moral philosophy as a mediator for the personal values and ethical beliefs of auditors, shedding light on how personal values can influence ethical sensitivity.
    關聯: Management Decision 51(3), pp.479-500
    DOI: 10.1108/00251741311309616
    显示于类别:[會計學系暨研究所] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    01 Auditors Moral Philosophies and Ethical Beliefs.pdf308KbAdobe PDF3116检视/开启
    index.html0KbHTML325检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈