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Allen, Paul; Ng, Chee K.

doi:10.1023/a:1011933324986

Cited by 10 publications

(5 citation statements)

References 6 publications

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“…It is worth noting that all the studies in this area are conducted between 1995 and 2016, which may indicate that the interest in this research area has dropped in the last five years. Moreover, most of the articles in this scope focus on the impact of auditors/student’s individual factors on the level of moral reasoning (Arfaoui et al , 2016; Fleming et al , 2010; Conroy et al , 2010; Thorne et al , 2004; Abdolmohammadi et al , 2003; Allen and Ng, 2001; Thorne and Hartwick, 2001; Green and Weber, 1997; Ponemon, 1995). Most of them focus on demographic such as age, gender, education, experience and position.…”

Section: Resultsmentioning

confidence: 99%

“…On the other hand, the ethical code of the IFAC is developed to serve the various practices of ethical codes of conduct in different countries (IFAC, 2014). However, the two codes are more similar than different, although some differences are considered crucial (Allen and Ng, 2001).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…On the other hand, there are a wide variety of scopes and factors that are evolving in the literature, whereas future research may consider developing such areas. Among these topics, whistleblowing intention is one of the most recent topics discussed among our sampled (2003), Allen and Ng (2001), Thorne and Hartwick (2001), Green and Weber (1997), Ponemon (1995) 2 The influence of auditor organizational factors on auditor moral reasoning Thorne et al (2003), Tsui and Windsor (2001) Auditing ethics research articles (Latan et al, 2019a;Latan, Jabbour and Jabbour, 2019b;Latan, Ringle and Jabbour, 2018;Alleyne, Hudaib and Haniffa, 2018;Alleyne et al, 2017;Soni et al, 2015). Other scholars examine ethical issues affecting audit quality (Blay et al, 2019;Lai, Sasmita, Gul, Foo and Hutchinson, 2018).…”

Section: Moral Intensitymentioning

confidence: 99%

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Wave after wave: unboxing 40 years of auditing ethics research

Mardawi

Seguí‐Mas

Tormo‐Carbó

2023

MEDAR

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Purpose To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field. Design/methodology/approach This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021. Findings The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research. Practical implications The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks. Originality/value All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

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Section: Resultsmentioning

confidence: 99%

Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Moral Intensitymentioning

confidence: 99%

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Wave after wave: unboxing 40 years of auditing ethics research

Mardawi

Seguí‐Mas

Tormo‐Carbó

2023

MEDAR

View full text Add to dashboard Cite

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“…The development of ethics focuses on learning ethical reasoning based on the practice of accountants and auditors (Buchan, 2005;Cohen et al, 2001;Elias, 2002;Everett & Tremblay, 2014;Ismail & Rasheed, 2019;Oboh et al, 2020). An ethical assessment aims to examine the relationship between ethical reasoning and the moral behavior of accountants in the context of both accountants and auditors (Alias et al, 2019;Allen & Ng, 2001;Arrami & Qingxiang, 2022;Chan & Leung, 2006;Chiu, 2003;Gul et al, 2003). The importance of ethics has attracted many researchers to study various issues related to ethics in business Alias et al (2019) explained that external auditors are vulnerable to strong inside influence, pressure to comply with management demands (Roussy, 2013) and office politics (Reynolds, 2000), and organizational influence (Ismail, 2015;Kallio et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

Phenomena Affecting the Ethical Behavior of Internal Auditors in Higher Education

Arifudin,

Maharani,

Sidharta

2024

FJMR

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The focus of this study is to find out how auditors perceive when carrying out their duties and which can influence auditor ethical behavior, especially in the tertiary environment. This research was conducted at the Internal Supervisory Unit of a state university. This study uses a phenomenological approach as part of qualitative research, data collection using interviews with auditors in the financial section of the Internal Supervisory Unit of State Universities. Based on research on the factors that influence the ethical behavior of auditors in the tertiary environment, there is an auditor's ethical reasoning, the professional commitment of an auditor, environmental conditions related to the influence of superiors, and also ethical, moral support, as well as the spirituality of the auditor.

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“…This study makes an important contribution to our understanding of factors outside of the classroom that affect the cognitive moral development of accounting students. The ability to understand more comprehensively how prospective accountants reach higher levels of cognitive moral growth will play a key role toward addressing the accounting profession's ethics crisis (Allen and Chee 2001). It is critical to the profession that future accountants enter the industry with integrity, morals, and a solid grasp of professional ethics.…”

Section: Introductionmentioning

confidence: 99%

It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?

Brown‐Liburd¹,

Porco²

2011

Issues in Accounting Education

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This study applies the psychological theories of Kohlberg (1969, 1979) and Rest (1986) and explores existing literature that investigates factors affecting the cognitive moral development of accountants (see Jones et al. [2003] for a review of this literature), while advancing discourse regarding the contributing factors of external classroom activities on the development of accounting students' moral growth. Using a sample of 396 undergraduate accounting students from across the United States, we examine the affect that internship experiences, prosocial behavior exhibited through volunteerism, Beta Alpha Psi Honor Society membership, and student government involvement have on their level of ethical development. Our results indicate that undergraduate accounting students who have interned with a public accounting firm, or participated in extracurricular activities involving volunteerism or membership in Beta Alpha Psi, demonstrate higher levels of cognitive moral development. Results with respect to involvement in student government and cognitive moral development are inconclusive, possibly due to the small number of participants who were involved in student government activities. We provide evidence that extracurricular activities have a positive impact on the ethical development of future accountants in that these activities prepare them to enter the industry with integrity, morals, and a solid grasp of professional ethics.

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Untitled

Cited by 10 publications

References 6 publications

Wave after wave: unboxing 40 years of auditing ethics research

Wave after wave: unboxing 40 years of auditing ethics research

Phenomena Affecting the Ethical Behavior of Internal Auditors in Higher Education

It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?

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