Should I stay or should I go?: auditor ethical conflict and turnover intention
Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing...
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| Medienart: | Elektronisch Aufsatz |
| Sprache: | Englisch |
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| Veröffentlicht: |
2024
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| In: |
Journal of business ethics
Jahr: 2024, Band: 194, Heft: 2, Seiten: 335-350 |
| weitere Schlagwörter: | B
Auditor
B Turnover Intention B Ethical Conflict B Aufsatz in Zeitschrift B Ethical Climate B Perceived auditor ethical failure B Workload |
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Volltext (kostenfrei) Volltext (kostenfrei) |
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| 520 | |a Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions of ethical violations within their profession. Grounded in role theory and ethical climate theory, our study investigates the impact of WL and PAEF on ECs and explores how these conflicts mediate the relationship between PAEF/WL and TI. Additionally, we examine the moderating role of organisational ethical climate (EtC) in these relationships. Using a survey of auditors and employing partial least squares structural equation modelling (PLS-SEM), our results reveal that both WL and PAEF increase ECs, thus escalating TI. The findings suggest that a firm’s perceived EtC can negatively moderate the relationship between PAEF and ECs. The study underlines the importance of fostering a strong EtC to manage ECs effectively and provides valuable implications for professionals, regulators, and academics seeking to improve ethical practices within auditing firms and to reduce auditor turnover. | ||
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