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Abstract

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Journal of Accounting & Organizational Change, vol. 7 no. 4
Type: Research Article
ISSN: 1832-5912

Article
Publication date: 10 April 2017

Marilyn Waldron and Richard Fisher

A major impediment to the advancement of ethics research in the accounting domain is the availability of appropriate research participants. This study aims to investigate the…

Abstract

Purpose

A major impediment to the advancement of ethics research in the accounting domain is the availability of appropriate research participants. This study aims to investigate the validity of using student surrogates in accounting ethics research.

Design/methodology/approach

A survey instrument was administered to a sample of US accounting practitioners (Certified Public Accountants) and two student respondent groups: intermediate and advanced-level accounting students. Both personal values and ethical judgments were measured.

Findings

Significant differences were found in both the structure of personal values and ethical judgments between practitioners and accounting students. Life-stage effects play an important role in explaining these differences. Hedonistic values are seen to become less salient through the maturation process, whereas others, such as security, become increasingly important. Unexpectedly, values are found to have little direct impact on ethical judgments.

Research limitations/implications

The cross-sectional nature of the research design means the impacts of maturation and experience can only be inferred. Future corroborating longitudinal studies are encouraged.

Practical implications

Overall, the findings suggest caution in the use of student surrogates in this research context. In particular, adequate attention ought to be given to the close matching of ages, and to the extent possible, the education level between students and the target professional population. Insights provided by the study into factors underlying the ethical decision-making process of accountants provide a basis for evaluating the capabilities of employees and can be used in education and organizational training.

Originality/value

This study addresses a significant gap in the prior literature by concurrently considering the interrelationships between personal values, ethical judgment and subject type in studying the suitability of student surrogates in accounting ethics research.

Details

Meditari Accountancy Research, vol. 25 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 19 October 2015

Mouna Hazgui and Yves Gendron

The purpose of this paper is to extend research on contemporary forms of oversight surrounding professional work in an era characterized by increased skepticism regarding…

1984

Abstract

Purpose

The purpose of this paper is to extend research on contemporary forms of oversight surrounding professional work in an era characterized by increased skepticism regarding professional claims and the rise of independent regulatory authorities. The authors investigate the interplay between key actors as well as the shifting role boundaries in a distinct regulatory space, following the introduction of a new public oversight framework.

Design/methodology/approach

The analysis draws on the notions of regulatory space and boundary work to better understand the development of independent audit oversight in France. The authors adopted an interpretive approach to conduct a longitudinal case study based on 33 interviews and documentary data produced from 2003 to 2012.

Findings

The study provides a narrative of the boundary work carried out by the French audit profession as it tried to reinvent its role in the new regulatory order. In the case, boundary work engendered a hybrid regulatory pattern, named “co-regulation,” reflecting both the logic of independent regulation and the logic of self-regulation. The main consequence of this is that zones of mutual involvement were constructed – thereby suggesting that to become a reality, independent oversight of professional work needs to accept some operational dependence from professionals.

Originality/value

The study illustrates the elusiveness of boundaries surrounding actors’ role within contemporary forms of professional regulation. More generally, hybrid development suggests that professions are proactive and, to some extent, successful when it comes to developing alliances and manipulating changes within their regulatory space.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 August 2023

Gerasimos Rompotis and Dimitrios Balios

The purpose of this paper is to accentuate whether audit quality or other variables matter for the performance of companies in Greece.

Abstract

Purpose

The purpose of this paper is to accentuate whether audit quality or other variables matter for the performance of companies in Greece.

Design/methodology/approach

This study examines the effect of audit quality on firm performance using data of 75 companies listed in the Athens Exchange in Greece and covering the period 2018–2021. Panel data analysis is applied. The independent variables are audit quality, the size of firms, their age, leverage, liquidity and efficiency ratios. Seven alternative measures of performance are used, including, among others, return on assets and return on equity. Stock returns and risks are used too.

Findings

The results provide evidence of a positive relationship between financial performance and audit quality. The opposite is the case for stock returns and risk. On the other explanatory variables, age has a clearly negative relationship with financial performance. The opposite is the case for liquidity and efficiency. The size factor also has some sort of a positive correlation with financial performance, whereas the opposite correlation concerns the leverage ratio.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine the relationship between audit quality and firm performance with data from Greece.

Details

Review of Accounting and Finance, vol. 22 no. 5
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 1 February 1992

David McNamee

Ethical problems are a particular class of management problem.Resolving the dilemmas faced by internal audit management involves anunderstanding of the origins of ethical thought…

1459

Abstract

Ethical problems are a particular class of management problem. Resolving the dilemmas faced by internal audit management involves an understanding of the origins of ethical thought and the uses and limitations of Codes of Ethics. Reviews the available literature as well as practical case studies from the author′s experience. The case studies illustrate common problems. Makes recommendations for managing ethical problems for individuals, organizations and the auditing profession.

Details

Managerial Auditing Journal, vol. 7 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 17 December 2007

Steven M. Mintz

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

Article
Publication date: 1 May 1993

Gerald Vinten

The topic of whistleblowing is achieving prominence as a question of social policy. Some influential voices are suggesting that far from whistleblowing — informing on…

Abstract

The topic of whistleblowing is achieving prominence as a question of social policy. Some influential voices are suggesting that far from whistleblowing — informing on organisations —, being socially undesirable, it may in certain circumstances be an activity deserving high praise. Inevitably it entails huge risks to the activist, and these risks need to be personally and carefully considered. John Banham, Director General of the Confederation of British Industry, wrote in support of the Social Audit report on the subject (Winfield 1990), and a committee established by the Speaker of the House of Commons has suggested the possibility of honouring whistleblowers in the British Honours system for their good corporate citizenship. There have also been landmark reports in America, Australia and Canada (Leahy 1978, Electoral and Administrative Review Commission 1990, Ontario Law Reform Commission 1986).

Details

International Journal of Sociology and Social Policy, vol. 13 no. 5/6
Type: Research Article
ISSN: 0144-333X

Article
Publication date: 1 December 1996

Rocco R. Vanasco

Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence…

11133

Abstract

Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence domestically and abroad. Focuses specifically on the role played by the American Institute of Certified Public Accountants, the Institute of Internal Auditors (IIA), the Securities and Exchange Commission and the US Government Accounting Office. Also looks at other professional associations in banking, industry, and manufacturing sectors dealing with sensitive issues of auditors′ involvement in such matters as management advisory services, operating responsibilities, outsourcing, opinion shopping, auditor rotation, and other conflicts of interest which may impair auditor independence.

Details

Managerial Auditing Journal, vol. 11 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 7 January 2019

Noor Furzanne Alias, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin

The purpose of this study was to determine the professional competency levels acquired by internal auditors in detecting unethical behaviour, to evaluate the position of internal…

1921

Abstract

Purpose

The purpose of this study was to determine the professional competency levels acquired by internal auditors in detecting unethical behaviour, to evaluate the position of internal auditors on objectivity and integrity in dealing with unethical behaviour and to examine the extent of their awareness on ethical issues in government-linked companies (GLCs).

Design/methodology/approach

Data were collected via questionnaires that were randomly distributed to the internal auditors of the selected GLS in Malaysia. These questionnaires were constructed from the Certified Internal Auditor (CIA) Examination Paper and The Institute of Internal Auditors (IIA) Competency Framework.

Findings

This study found that internal auditors of the GLCs had a high level of competency in performing audit engagements and were able to detect unethical practices in the companies. The majority of the internal auditors also had a high level of objectivity and integrity when faced with unethical behaviour during audit engagements.

Research limitations/implications

This study provided strong evidence that the internal auditors of Malaysian GLCs strongly complied with IIA Code of Ethics. Besides, they were also aware of the unethical behaviour which occurred within their organizations. However, this study is limited to the internal auditors in GLCs, while the questions of the survey instrument are restricted to the elements of integrity, objectivity and professional competencies of internal auditors.

Practical implications

This study highlights the level of internal-auditor competency and adherence to the IIA’s International Standards for the Professional Practice of Internal Auditing (ISPPIA) and IIA’s Practice Guide to identify unethical behaviour within the Malaysian GLCs.

Originality/value

This study is original as it focusses on GLCs which did not get much attention from previous researchers, particularly the GLCs that operate in a developing country such as Malaysia.

Details

Journal of Financial Crime, vol. 26 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

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