The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions

Sweeney, Breda; Arnold, Don; Pierce, Bernard

doi:10.1007/s10551-009-0237-3

Cited by 198 publications

(194 citation statements)

References 64 publications

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“…Sweeney et al 2010Sweeney et al , 2013. We believe that POS as a potential moderator can serve to influence individual factors highlighted in the literature.…”

Section: Appendix Scenario Used In This Studymentioning

confidence: 86%

The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants

2015

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This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior's unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountants' intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting and personal cost of reporting), and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour.

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“…Sweeney et al 2010Sweeney et al , 2013. We believe that POS as a potential moderator can serve to influence individual factors highlighted in the literature.…”

Section: Appendix Scenario Used In This Studymentioning

confidence: 86%

The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants

2015

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“…In contrast, Ford and Richardson (1994) conclude that there is a significant negative relationship between organizational size and individuals' ethical decision making such that, when the size of an organization increases, individuals' ethical behaviour decreases. However, more recent research has revealed a positive significant relationship between organizational size and ethical decisions or no significant relationship (Doyle et al 2014;Marta et al 2008;Pierce and Sweeney 2010;Sweeney et al 2010). Given the thrust of the more recent empirical research, this study hypothesizes:…”

Section: Organizational Sizementioning

confidence: 87%

The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

2014

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This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest's model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical recognition did not significantly predict ethical intention-thus providing support for Rest's model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and (in Libya) Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest's model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world.

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“…Lightner et al (1982) surveyed auditors at the staff through partner levels and did not find a significant relationship between auditor level and underreporting time. However, Donnelly et al (2011) find experience level to be negatively associated with dysfunctional audit behavior (including underreporting time) and Sweeney et al (2010) find that auditor experience is negatively related to underreporting time. Accordingly, we expect experience to be negatively associated with underreporting acceptance.…”

Section: Auditor Experiencementioning

confidence: 96%

“…Some empirical research on underreporting of time uses pre-manager level auditors, as auditors at the staff and senior levels have been found to engage in higher levels of underreporting behavior (Otley and Pierce 1996;Pierce and Sweeney 2003;Sweeney and Pierce 2006;Sweeney et al 2010). Nevertheless, other studies on underreporting time use samples consisting of auditors at various hierarchical ranks, from the staff through partner levels (e.g., S. Lightner, Adams, and K. Lightner 1982;Margheim and Pany 1986;Donnelly et al 2003;Donnelly, Quirin, and O'Bryan 2011;Paino, Smith, and Ismail 2012;Agoglia et al 2015;Barrainkua and Espinosa-Pike 2015).…”

Section: Auditor Experiencementioning

confidence: 99%

The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

Herda¹,

Martin²

2016

Current Issues in Auditing

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SUMMARY:Underreporting time is a common ethical dilemma in auditing. We examine the effects of professional commitment and experience on auditor acceptance of underreporting time with a sample of 110 practicing auditors at two large national accounting firms. Using a moderated mediation research model, we find that auditor experience moderates the negative relationship between professional commitment and acceptance of underreporting time, such that professional commitment is associated with underreporting acceptance only among less experienced auditors. We discuss the contributions, limitations, and practical implications of our findings.

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The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions

Abstract: auditor conflict, ethical culture, ethical decision making, underreporting of time, quality threatening behaviours, time pressure,

Cited by 198 publications

References 64 publications

The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants

The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants

The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

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