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 en
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 USA
公開徵稿 Y
出版型式 電子版
出處
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/101238 )

機構典藏連結
SDGS 尊嚴就業與經濟發展,減少不平等,和平正義與有力的制度