English  |  正體中文  |  简体中文  |  Post-Print筆數 : 11 |  Items with full text/Total items : 88657/118248 (75%)
Visitors : 23505460      Online Users : 443
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/74674

    Title: A qualitative examination of auditors' differing ethical characterizations across the phases of the audit
    Authors: Chow, Chow C.W.;Massey, D.W.;Thorne, L.;Wu, Anne
    Contributors: 會計系
    Keywords: Auditor professionalism;Commercialization of the audit;Commitment to the public interest;In-depth interviews;Qualitative methodology;Semi-structured interviews
    Date: 2013
    Issue Date: 2015-04-17 15:21:13 (UTC+8)
    Abstract: Over the last decade, many published papers lament auditors' shift from professionalism to commercialism and call for increasing auditors' commitment to the public interest (see, e.g., Bailey, 2008; Fogarty and Rigsby, 2010; Lampe and Garcia, 2013; Wyatt, 2004; Zeff, 2003a, 2003b). At the same time, suggesting effective methodologies for improving auditors' commitment to the public interest is particularly challenging because issues arising in the audit context are complex, and often involve tradeoffs between multiple stakeholders (e.g., Gaa, 1992; Massey and Thorne, 2006). An understanding of auditors ethical characterizations across separate phases of the audit process is needed so that methodologies can be devised to improve auditors' commitment to the public interest. Thus, in this paper we interviewed 24 auditors and asked them to describe critical ethical incidents that they have encountered throughout the various phases of the audit process. Our results not only document the tension underlying the shift between professionalism and commercialism in auditing suggested by others, but also show that ethical conflicts are found in each phase of the audit and there are cross-phase differences in the auditors' ethical characterizations. Limitations of the findings are also discussed as are suggestions for future research. Copyright © 2013 by Emerald Group Publishing Limited.
    Relation: Research on Professional Responsibility and Ethics in Accounting,Volume 17, Pages 97-138
    國際標準書號 9781781908457
    Data Type: book/chapter
    DOI 連結: http://dx.doi.org/10.1108/S1574-0765(2013)000017007
    DOI: 10.1108/S1574-0765(2013)000017007
    Appears in Collections:[會計學系] 專書/專書篇章

    Files in This Item:

    File Description SizeFormat
    S1574-0765(2013)000017007.pdf378KbAdobe PDF917View/Open

    All items in 政大典藏 are protected by copyright, with all rights reserved.

    社群 sharing

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback