Discussion of “Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students”

Massey, Dawn W.

doi:10.1007/s10551-016-3151-5

Cited by 2 publications

(4 citation statements)

References 17 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Second, while experience and gender have been examined as antecedents of auditors' ethical judgment (Cohen et al, 2001;Bernardi and Arnold, 2004), few papers have looked at their influence on moral awareness (for exceptions, Shaub, 1989;Karcher, 1996). We demonstrate the importance of these two individual attributes and address the call for further research on moral awareness in the context of accounting and auditing (Butterfield et al, 2000;Fiolleau and Kaplan, 2017;Massey, 2017).…”

Section: Introductionmentioning

confidence: 69%

“…Although other steps in the ethical decision-making process received substantial attention in the literature (see reviews by Jones et al, 2003;Craft, 2013), relatively little attention has been paid to the antecedents of auditors' moral awareness (Jones et al, 2003;Massey, 2017). Following cognitive developmental perspectives (Rest, 1986;Jones, 1991), some studies have examined how auditors' moral awareness [3] relates to other steps of the four-component model (Rest, 1986).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…For auditors, moral awareness is particularly important because failing to identify an ethical problem as such (as happened in numerous accounting scandals) can harm society at large and compromise the reputation of the auditor, the audit firm and the audit profession in general (Humphrey et al, 1993;Karcher, 1996;Gagnon and Gould, 2019). Our goal is to respond to calls for more research into auditor ethics and improve the understanding of the first step of the ethical decision-making process: moral awareness (Butterfield et al, 2000;Fiolleau and Kaplan, 2017;Massey, 2017).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Auditor ethics: do experience and gender influence auditors’ moral awareness?

Carrera

Kolk

2021

MAJ

View full text Add to dashboard Cite

Purpose The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness. Design/methodology/approach Hypotheses are informed by a neurocognitive approach to ethical decision-making and tested using survey data from 191 auditors of a Big Four audit firm in The Netherlands. Findings The main findings indicate that more experienced auditors (i.e. those with more years of work experience, a higher rank and a higher age) show higher levels of moral awareness. This positive relationship is stronger for morally questionable situations related to accounting and auditing, compared to general business moral dilemmas. In addition, the results support the expectation that on average, female auditors have higher moral awareness than their male counterparts. Originality/value To the knowledge of the authors, this is the first study that considers a neurocognitive approach to inform hypotheses about the antecedents of auditors’ moral awareness. The findings suggest that the involvement of experienced auditors in ethical decision-making processes may be beneficial given their enhanced ability to identify ethically disputable situations as such. Furthermore, increasing the number of women in senior positions may positively affect ethical decision-making in audit firms. Finally, this paper presents directions for future research.

show abstract

Section: Introductionmentioning

confidence: 69%

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Auditor ethics: do experience and gender influence auditors’ moral awareness?

Carrera

Kolk

2021

MAJ

View full text Add to dashboard Cite

show abstract

“…The study includes a review of published academic papers and dissertations to better understand the various academic views on the impact of NOCLAR on the accounting and auditing profession in South Africa as well as other developing countries based on experience. The study also reviews accounting and auditing frameworks, standards and regulatory reports that address NOCLAR (Massey, 2017). The researchers will also review appropriate policy announcements, where applicable, and other interventions within the accounting and auditing industry to supplement the review of academic work or where academic work is not available.…”

Section: Introductionmentioning

confidence: 99%

The impact on auditors of non-compliance with laws and regulations

Rathnasamy

Mahabeer

2021

JAAI

View full text Add to dashboard Cite

This article clarifies and expands on the implications of the pronouncement: Non-Compliance of Laws and Regulations (NOCLAR), on Registered Auditors and Professional Accountants in South Africa. NOCLAR was introduced to assist legislative reporting obligations and strengthen professionalism and law coherency. The study clarifies the implications the IRBA and SAICA Codes of Professionals Conduct have on Accountants and Auditors and the course of action required if, all prior equivocal guidelines fail to address an illegality. Due to the relative infancy in the application of the NOCLAR amendment in South Africa, this study adopted a qualitative research methodology by critical review and analysis of commentaries, guidelines and application of the amendment by South African Accountants, Auditors and Academics. The study found that non-adherence to the amendment results in 3 key repercussions for both company and/or the Accountant and Auditor: Reputational damage, Loss of current clientele and future business opportunities and criminal charges.

show abstract

Discussion of “Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students”

Cited by 2 publications

References 17 publications

Auditor ethics: do experience and gender influence auditors’ moral awareness?

Auditor ethics: do experience and gender influence auditors’ moral awareness?

The impact on auditors of non-compliance with laws and regulations

Contact Info

Product

Resources

About