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Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/74674
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| Title: | A qualitative examination of auditors` differing ethical characterizations across the phases of the audit |
| Authors: | Chow, Chow C.W.;Massey, D.W.;Thorne, L.;Wu, Anne
吳安妮 |
| Contributors: | 會計系 |
| Keywords: | Auditor professionalism;Commercialization of the audit;Commitment to the public interest;In-depth interviews;Qualitative methodology;Semi-structured interviews |
| Date: | 2013 |
| Issue Date: | 2015-04-17 15:21:13 (UTC+8) |
| Abstract: | Over the last decade, many published papers lament auditors` shift from professionalism to commercialism and call for increasing auditors` commitment to the public interest (see, e.g., Bailey, 2008; Fogarty and Rigsby, 2010; Lampe and Garcia, 2013; Wyatt, 2004; Zeff, 2003a, 2003b). At the same time, suggesting effective methodologies for improving auditors` commitment to the public interest is particularly challenging because issues arising in the audit context are complex, and often involve tradeoffs between multiple stakeholders (e.g., Gaa, 1992; Massey and Thorne, 2006). An understanding of auditors ethical characterizations across separate phases of the audit process is needed so that methodologies can be devised to improve auditors` commitment to the public interest. Thus, in this paper we interviewed 24 auditors and asked them to describe critical ethical incidents that they have encountered throughout the various phases of the audit process. Our results not only document the tension underlying the shift between professionalism and commercialism in auditing suggested by others, but also show that ethical conflicts are found in each phase of the audit and there are cross-phase differences in the auditors` ethical characterizations. Limitations of the findings are also discussed as are suggestions for future research. Copyright © 2013 by Emerald Group Publishing Limited.
http://www.emeraldinsight.com/doi/pdfplus/10.1108/S1574-0765%282013%29000017007 |
| Relation: | Research on Professional Responsibility and Ethics in Accounting,Volume 17, Pages 97-138
國際標準書號 9781781908457 |
| Data Type: | book/chapter |
| DOI 連結: | http://dx.doi.org/10.1108/S1574-0765(2013)000017007 |
| DOI: | 10.1108/S1574-0765(2013)000017007 |
| Appears in Collections: | [會計學系] 專書/專書篇章
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| S1574-0765(2013)000017007.pdf | | 378Kb | Adobe PDF2 | 1253 | View/Open |
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