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    题名: A qualitative examination of auditors` differing ethical characterizations across the phases of the audit
    作者: Chow, Chow C.W.;Massey, D.W.;Thorne, L.;Wu, Anne
    吳安妮
    贡献者: 會計系
    关键词: Auditor professionalism;Commercialization of the audit;Commitment to the public interest;In-depth interviews;Qualitative methodology;Semi-structured interviews
    日期: 2013
    上传时间: 2015-04-17 15:21:13 (UTC+8)
    摘要: 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
    關聯: Research on Professional Responsibility and Ethics in Accounting,Volume 17, Pages 97-138
    國際標準書號 9781781908457
    数据类型: book/chapter
    DOI 連結: http://dx.doi.org/10.1108/S1574-0765(2013)000017007
    DOI: 10.1108/S1574-0765(2013)000017007
    显示于类别:[會計學系] 專書/專書篇章

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