TY  - JOUR
AB  - Examines the influence which the Institute of Internal Auditors′ Code of
Ethics has on its members′ ethical perceptions. Also determines whether
this influence is greater than members′ personal moral philosophies
(i.e. idealism and relativism), and corporate ethical values. Data for
the study were obtained by questionnaires sent to 1,000 members of the
Institute of Internal Auditors, located in the Southeastern United
States. The results generally indicate that professional values, as
operationalized by the members′ use of the code of ethics, influence
their perceptions of ethical problems in a positive way. However, no
significant linkages were found to exist between the internal auditors′
personal moral philosophies or corporate ethical values and their
perceptions of ethical problems.
VL  - 9
IS  - 1
SN  - 0268-6902
DO  - 10.1108/02686909410050433
UR  - https://doi.org/10.1108/02686909410050433
AU  - Ziegenfuss Douglas E.
AU  - Singhapakdi Anusorn
PY  - 1994
Y1  - 1994/01/01
TI  - Professional Values and the Ethical Perceptions of Internal Auditors
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 34
EP  - 44
Y2  - 2024/04/23
ER  -