教師資料查詢 | 類別: 會議論文 | 教師: 孔繁華 Fan-hua Kung (瀏覽個人網頁)

標題:The Effect of Personal Values on Auditors' Moral Philosophies and Ethical Beliefs
學年100
學期1
發表日期2011/08/06
作品名稱The Effect of Personal Values on Auditors' Moral Philosophies and Ethical Beliefs
作品名稱(其他語言)
著者Kung, Fan-Hua; Huang, Cheng-Li; Cheng, Chia-Ling
作品所屬單位淡江大學會計學系
出版者
會議名稱2011 American Accounting Association Annual Meeting
會議地點Denver, Colorado, USA
摘要This article investigates how auditors' value preferences affect their ethical beliefs and discusses whether ethical ideology can serve as an intervening mediator. We adopts multiple vignette approach to design fictional unethical earnings management conducts, for the purpose of measuring auditors' judgment of and attitude toward ethically sensitive events. This article also reflects upon the effect of social desirability response. By incorporating personal values and ethical ideology into the questionnaire design, the study aims to get a glimpse into the ethical beliefs of auditors in general. Our results show that the both idealism and relativism are positively correlated with ethical beliefs. The former is positively correlated with companies actively executing dubious management policies, while the latter is negatively correlated with companies actively engaging in illegal conduct.
關鍵字
語言英文
收錄於
會議性質國際
校內研討會地點
研討會時間20110806~20110810
通訊作者
國別美國
公開徵稿Y
出版型式電子版
出處
相關連結
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