The Effect of Religiosity &amp; Morality Interaction on the Degree of Auditor Independence: The Case of Egypt

Mostafa, Diana; Ehab, K. A. Mohamed; Hussain, Mostaq M.

doi:10.2139/ssrn.2899354

Cited by 3 publications

(5 citation statements)

References 66 publications

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“…Likewise, religiosity is not a moderating variable of the relationship between professional commitment and auditor independence. These results are consistent with the results of the study [36]. The results show that there is no evidence that there is an interactive effect between religiosity and moral development [ethical culture] that affects the level of auditor independence.…”

Section: Discussionsupporting

confidence: 91%

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Determinant Independence of Auditors of Public Accounting Firm

Tumirin¹

2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

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This study aims to examine the independence of auditors. The theory used in this study is the theory of individual-situation interaction (Person-Situation Interactionist Theory). The research approach is quantitative. The research data was obtained by distributing questionnaires. The sampling method is purposive sampling. The sample is auditors of public accounting firms. The data analysis technique used is a regression with a moderation variable. The results showed that ethical culture and religiosity affect auditor independence, but professional commitment does not affect auditor independence. Ethical culture and religiosity turned out not to be moderating variables but independent variables.

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Section: Discussionsupporting

confidence: 91%

“…The religious test results show there is a significant influence on independence. The results of this study are consistent with the results of the study [36]. The results show that religiosity can affect the level of auditor independence only on the client's weak economic conditions, and the same applies to morality as well.…”

Section: Discussionsupporting

confidence: 90%

Determinant Independence of Auditors of Public Accounting Firm

Tumirin¹

2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

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“…This disclosure must include all the conditions that lead to the conflict and give the auditor the opportunity to withdraw from or reject the engagement at the first place. Hence, the reasons of lack of independence appear to be not a matter of regulations in the Egyptian context but rather a personal, culture or a cognitive issue (Mostafa et al , 2017). Consequently, Egypt introduced a voluntary code of professional ethics for accountants and auditors in 2009.…”

Section: Auditing Profession In Egyptmentioning

confidence: 99%

“…Having any direct financial interest or material indirect (for one of auditor's family members or colleagues at the same firm) financial interest at the client, being employed or having close relationships with employees are all signals of potential ethical and independence issues and an adequate cooling off period becomes fundamental before working as an ex-auditee. Hence, the reasons for lack of independence appear to be not a matter of regulations in the Egyptian context but rather a personal, culture or a cognitive issue (Mostafa et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

“…auditor was a former employee or owner; one of auditor’s close relatives or/and colleagues at the client firm) are all signals of potential ethical and independence issues. Hence, the reasons for lack of independence appear to be not a matter of regulations in the Egyptian context but rather a personal, culture or a cognitive issue (Mostafa et al , 2017).…”

Section: Introductionmentioning

confidence: 99%

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Auditors’ ethical reasoning in developing countries: the case of Egypt

Abdelhak¹,

Elamer²,

AlHares³

et al. 2019

IJOES

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Purpose The purpose of this study is to investigate Egyptian auditors’ ethical reasoning, to understand whether auditors’ ethical reasoning is influenced by audit firm size and/or auditor’s position. Design/methodology/approach This paper draws on 178 questionnaires that include six different ethical scenarios. This paper also uses the accounting ethical dilemma instrument that is developed by Thorne (2000) to measure the ethical reasoning of Egyptian auditors. Findings The findings are threefold. First, this study finds that the general level of deliberative ethical reasoning of auditors working in the Central Auditing Organization (CAO) and small firms are categorized in the post-conventional level, while auditors working in big and medium firms are categorized in conventional level. Second, the result suggests that there is a negative relationship between ethical reasoning and audit firm size in Egypt. Finally, the results show that ethical reasoning levels decrease when the position of auditors increase except for auditors working in CAO. Originality/value This study adds to the scarce literature in developing countries that measure auditors’ ethical reasoning. The findings suggest that auditors’ ethical reasoning depends on auditor’s firm size and the position the auditor holds within the firm. These findings will aid policymakers and regulators, especially in developing countries, to avoid any potential risk regarding professional misconduct and in evaluating the adequacy of the current code of ethics.

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Pengaruh Ambiguitas Peran, Konflik Peran dan Moral Reasonig Terhadap Kualitas Pemeriksaan Pajak

Amrullah

Mursalim

Junaid

2020

Accounting and Finance

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Penelitian bertujuan untuk menganalisis dan mengkaji Ambiguitas Peran, Konflik Peran Dan Moral Reasoning terhadap kualitas pemeriksaan pajak pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian menggunakan metode Survey dengan jumlah sampel sebanyak 30 responden (Pemeriksa Pajak) dan alat analisis yang digunakan adalah Regresi Linier Berganda. hasil penelitian menunjukkan bahwa Ambiguitas Peran dan Konflik Peran tidak berpengaruh terhadap kualitas pemeriksaan pajak, sedangkan Moral reasoning berpengaruh positif dan signifikan terhadap kualitas pemeriksaan pajak pada Kantor Pelayanan Pajak Pratama Makassar Barat. The study aims to analyze and examine the Role Ambiguity, Role Conflict and Moral Reasoning of the quality of tax audits at the West Makassar Pratama Tax Office. The research method uses the Survey method with a sample size of 30 respondents (Tax Auditor) and the analytical tool used is Multiple Linear Regression. The results showed that role ambiguity and role conflict had no effect on the quality of tax audits, while moral reasoning had a positive and significant effect on the quality of tax audits at the West Makassar Pratama Tax Office.

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The Effect of Religiosity & Morality Interaction on the Degree of Auditor Independence: The Case of Egypt

Cited by 3 publications

References 66 publications

Determinant Independence of Auditors of Public Accounting Firm

Determinant Independence of Auditors of Public Accounting Firm

Auditors’ ethical reasoning in developing countries: the case of Egypt

Pengaruh Ambiguitas Peran, Konflik Peran dan Moral Reasonig Terhadap Kualitas Pemeriksaan Pajak

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