TY  - JOUR
AB  - Examines whether internal auditors and management accountants have
different personal ethical philosophies. Also examines the possible
presence of intervening variables such as personal (i.e. age, gender,
experience, education, professional certification and salary) or
environmental factors (i.e. industry and corporate ethical environment).
Data were obtained from questionnaires returned by 474 internal auditors
(47.4 per cent response rate) and 558 management accountants (37.2 per
cent response rate) located in the southeastern United States. The
results indicate that significant differences exist between the ethical
philosophies of internal auditors and management accountants. Of the
other factors tested, only corporate ethical environment was found to be
related to the ethical philosophies of the respondents.
VL  - 9
IS  - 1
SN  - 0268-6902
DO  - 10.1108/02686909410050424
UR  - https://doi.org/10.1108/02686909410050424
AU  - Ziegenfuss Douglas E.
AU  - Singhapakdi Anusorn
AU  - Martinson Otto B.
PY  - 1994
Y1  - 1994/01/01
TI  - Do Internal Auditors and Management Accountants Have Different Ethical Philosophies
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 4
EP  - 11
Y2  - 2024/04/25
ER  -