關鍵字查詢 | 類別:期刊論文 | | 關鍵字:Auditors' moral philosophies and ethical beliefs

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序號 學年期 教師動態
1 101/2 會計系 黃振豊 教授 期刊論文 發佈 Auditors' moral philosophies and ethical beliefs , [101-2] :Auditors' moral philosophies and ethical beliefs期刊論文Auditors' moral philosophies and ethical beliefsKung, Fan-Hua; Huang, Cheng-Li淡江大學會計學系Auditor;Personal values;Moral philosophy;Ethical ideology;Ethical beliefsBingley: Emerald Group Publishing Ltd.Management Decision 51(3), pp.479-500Purpose – The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also seeks to discover the influence of personal values on the reasoning processes associated with ethics and to explore whether the personal value preferences of auditors, as a manifestation of their moral philosophy, influence their ethical beliefs and (presumably) their subsequent actions.
 
 Design/methodology/approach – The authors designed a survey instrument to assess the value preferences, moral phil
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