The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-m...

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Bibliographic Details
Authors: Sweeney, Breda (Author) ; Arnold, Don (Author) ; Pierce, Bernard (Author)
Format: Electronic Article
Language:English
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Published: Springer 2010
In: Journal of business ethics
Year: 2010, Volume: 93, Issue: 4, Pages: 531-551
Further subjects:B auditor conflict
B Time Pressure
B Ethical Culture
B quality threatening behaviours
B underreporting of time
B Ethical decision making
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Summary:This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-009-0237-3