2007
DOI: 10.1108/02686900710819643
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Governance factors affecting internal auditors' ethical decision‐making

Abstract: PurposeThe purpose of this paper is to explore the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also aims to explore whether ethical decision making is influenced by years of experience in internal auditing.Design/methodology/approachA total of 66 internal auditors were presented with five ethical dilemmas. For each scenario, a key element of corporate governance was manipulated to assess its impact on ethical decision making. These were audit commi… Show more

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Cited by 47 publications
(27 citation statements)
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“…Nevertheless, recent studies (e.g. Fang and Foucart 2013;O'Leary and Stewart 2007;Pierce and Sweeney 2010;Valentine and Bateman 2011) generally indicate a positive relationship between work experience and ethical decision making, consistent with Kohlberg's (1969) theory and Treviño's (1986) argument. Thus, this study hypothesizes:…”
Section: Work Experiencementioning
confidence: 68%
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“…Nevertheless, recent studies (e.g. Fang and Foucart 2013;O'Leary and Stewart 2007;Pierce and Sweeney 2010;Valentine and Bateman 2011) generally indicate a positive relationship between work experience and ethical decision making, consistent with Kohlberg's (1969) theory and Treviño's (1986) argument. Thus, this study hypothesizes:…”
Section: Work Experiencementioning
confidence: 68%
“…Nill and Schibrowsky 2005;Roozen et al 2001). O'Leary and Stewart (2007) found little evidence of the possible impact of work experience but argued that the direction of the relationship is still ambiguous. In their review, O'Fallon and Butterfield (2005) conclude that the relationship between work experience and ethical decision making was inconsistent.…”
Section: Individual Variablesmentioning
confidence: 96%
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“…As stated in [12], [13], corporate governance is about how a company is directed and controlled to carry out their business activities in order to achieve good performance. It is also how a company conducts its business in a proper and acceptable manner to pull higher confidence in the marketplace thus fulfill society"s expectations on good corporate governance.…”
Section: The Mediating Role Of Corporate Governancementioning
confidence: 99%
“…Much research has been conducted on ethical decisions in the context of business. Some research has examined ethical decision making of accounting students and practising accountants, investigating their variable that might influence their decisions [2,3,4,5]. The role of ethical decision making is important as individuals in an organisations encounter ethical challenges which requires them to engage in decision making process [6].…”
Section: Introductionmentioning
confidence: 99%