The Ethical Construction of Auditors: An Examination of the Effects of Gender and Career Level
Abstract
Auditors' ethical orientation and reasoning influence their professional and ethical decisions, thus impacting users of financial statements. This study examines gender and career level influences on ethical orientation and reasoning and documents systematic differences across the accounting firm. Seniors were most likely to adopt the ethical views of relativism and situation ethics. Male managers and partners were conventional ethical reasoners who adopted society's view of ethical problems, with partners scoring highest on Stage 6 principled reasoning. Female managers were largely Stage 5 principled reasoners. The results emphasize the importance of developing richer descriptions of auditors' ethics before recommending changes in the profession.
Citation
Lawrence, J.E., PhD, C., Shaub, M.K. and PhD, C. (1997), "The Ethical Construction of Auditors: An Examination of the Effects of Gender and Career Level", Managerial Finance, Vol. 23 No. 12, pp. 52-68. https://doi.org/10.1108/eb018662
Publisher
:MCB UP Ltd
Copyright © 1997, MCB UP Limited