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Patterson, Denise M.

doi:10.1023/a:1006350614527

Cited by 56 publications

(8 citation statements)

References 45 publications

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“…Accounting education overemphasizes technical education and the technical features of the profession to the neglect of the moral aspects of the job (Rest 1986cited in Patterson 2001. As a result, auditors may be less sensitive to ethical issues in their profession and may be more disposed to perform unethical acts and be involved in unethical practices when they follow the orders of their superiors, especially when those orders are expressed in the technical language of the profession (Patterson 2001). Thus, by shifting attention away from the underlying principles of the traditional identity to the rule-oriented contemporary identity, auditors lost their sense of specialized knowledge and area of expertise.…”

Section: Expertisementioning

confidence: 99%

Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity

Warren

Alzola

2008

Group Decis Negot

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We conceptualize threats to auditor independence as conflicts of social identity rather than interest and hypothesize that the greater the saliency of the professional identity among auditors, the more likely the auditor will engage in independent decision-making. Furthermore, we assert that saliency of non-professional identities and weakness of the professional image threaten independence. We hypothesize that a return to the traditional will relate positively to the saliency of the professional identity among auditors and ultimately, to independent decision-making. Actions for re-establishing the external image of the profession are drawn from historical references to the traditional image.Keywords Auditor independence · Conflict of interest · Professional responsibility · Social identity · Group membership · Objective decision-making How to reinforce auditor independence is a problem that has long puzzled theorists and practitioners. Typically auditor independence is conceptualized as a conflict of interest which arises when auditors have competing professional or personal interests. For instance, past research has found that non-auditing services threaten auditor independence (Bailey 1995;Briloff 1987). Some, however, view a model based upon conflict of interest as limiting and call for new approaches to advance the literature (Alm and McKee 1998). Here we draw from the organizational literature on identity

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Section: Expertisementioning

confidence: 99%

Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity

Warren

Alzola

2008

Group Decis Negot

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“…Most of the sampled articles used analysis of variance (ANOVA) and analysis of covariance (ANCOVA) with a frequency of 31, while 26 articles used multiple regression analysis, and ten articles used logistic regression (Blay et al , 2019; Espinosa-Pike and Barrainkua, 2016; Bernardi and LaCross, 2010; Hope and Langli, 2010; Citron and Taffler, 2001) and factor analysis. However, few scholarly articles used SEM (Prajogo et al , 2021; Dalton et al , 2014; Sweeney et al , 2013; DeZoort et al , 2012; Patterson, 2001) and PLS-PM (Latan et al , 2019b; McManus and Subramaniam, 2014; Guiral et al , 2010).…”

Section: Resultsmentioning

confidence: 99%

“…Besides, Sakawa and Watanabel (2021), Verwey and Asare (2022), Chen et al (2013), Schultz and Hooks (1998) and Matsumura and Tucker (1992) shed light on the auditor ability to detect fraud. In addition, Patterson (2001) and Karcher (1996) investigate factors affecting auditor ethical sensitivity. Besides, Barrainkua and Espinosa-Pike (2015) and Buchheit et al (2003) focus on the underreporting of time.…”

Section: Resultsmentioning

confidence: 99%

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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“…In the postconventional level, an individual's moral reasoning turns into individual rights, self-chosen principles, and belief (ibid.). Many studies support that individuals with a low level of moral development will make their decisions based on the obedience and punishment that stemmed from external rules, while individuals with a high level of moral development will make their decisions conditioned by their self-chosen moral principles (Graham, 1995;Patterson, 2001). For example, Ponemon and Gabhart (1990) find that auditors at lower levels of moral reasoning are more sensitive to penalty factors for misconduct than auditors at higher levels of moral reasoning.…”

Section: The Moderating Effect Of Moral Development On the Relationshmentioning

confidence: 99%

The Impact of Accountability-Oriented Control Aspects of Variance Investigation on Budgetary Slack and Moderating Effect of Moral Development

2020

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Variance investigation (VI) has been identified as an effective mechanism to reduce budgetary slack at the ex ante budgeting stage. This paper focuses on two further research questions: (1) the extent to which two different accountability-oriented control aspects (i.e., external investigation and self-reporting) of VI affect budgetary slack and (2) the extent of the moderating effect of moral development on the relationship between these two accountability-oriented control aspects and budgetary slack. Our experimental results show that both external investigation and self-reporting can reduce the propensity of creating slack at the ex ante budgeting stage. More specifically, the effect of external investigation on reducing the propensity of creating budgetary slack is greater than that of self-reporting. This study further reveals that moral development moderates the effect of external investigation on budgetary slack. When comparing subordinates with low moral development with those with high moral development, our results show that the effect of external investigation on budgetary slack is stronger among the former group than the latter group. This study does not find any moderating effect of moral development on the relationship between self-reporting and budgetary slack. Our study sheds some new light on varying effects of two accountability-oriented control aspects of VI on budgetary slack, which are also moderated by different levels of subordinates’ moral development. These results may be considered in the design and implementation of management control systems.

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Untitled

Cited by 56 publications

References 45 publications

Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity

Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity

Wave after wave: unboxing 40 years of auditing ethics research

The Impact of Accountability-Oriented Control Aspects of Variance Investigation on Budgetary Slack and Moderating Effect of Moral Development

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