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

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  • Breda Sweeney

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  • Don Arnold
  • Bernard Pierce

Abstract

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Suggested Citation

  • Breda Sweeney & Don Arnold & Bernard Pierce, 2010. "The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions," Journal of Business Ethics, Springer, vol. 93(4), pages 531-551, June.
  • Handle: RePEc:kap:jbuset:v:93:y:2010:i:4:p:531-551
    DOI: 10.1007/s10551-009-0237-3
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    References listed on IDEAS

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    1. B. Pierce & B. Sweeney, 2004. "Cost-quality conflict in audit firms: an empirical investigation," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 415-441.
    2. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2001. "Tests of time: organizational time-reckoning and the making of accountants in two multi-national accounting firms," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 99-122, March.
    3. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    4. Fisher, Robert J, 1993. " Social Desirability Bias and the Validity of Indirect Questioning," Journal of Consumer Research, Oxford University Press, vol. 20(2), pages 303-315, September.
    5. Treviño, Linda Klebe & Butterfield, Kenneth D. & McCabe, Donald L., 1998. "The Ethical Context in Organizations: Influences on Employee Attitudes and Behaviors," Business Ethics Quarterly, Cambridge University Press, vol. 8(03), pages 447-476, July.
    6. McNair, C. J., 1991. "Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 635-653.
    7. Singhapakdi, Anusorn & Vitell, Scott J. & Kraft, Kenneth L., 1996. "Moral Intensity and Ethical Decision-Making of Marketing Professionals," Journal of Business Research, Elsevier, vol. 36(3), pages 245-255, July.
    8. Barnett, Tim & Valentine, Sean, 2004. "Issue contingencies and marketers' recognition of ethical issues, ethical judgments and behavioral intentions," Journal of Business Research, Elsevier, vol. 57(4), pages 338-346, April.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. repec:eee:spacre:v:19:y:2016:i:1:p:10-20 is not listed on IDEAS
    2. Jan Svanberg & Peter Öhman, 2016. "The effects of time budget pressure, organisational-professional conflict, and organisational commitment on dysfunctional auditor behaviour," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(2), pages 131-150.
    3. Bruce M. Clayton & Chris J. Staden, 2015. "The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence," Australian Accounting Review, CPA Australia, vol. 25(4), pages 372-388, December.
    4. Jana Craft, 2013. "A Review of the Empirical Ethical Decision-Making Literature: 2004–2011," Journal of Business Ethics, Springer, vol. 117(2), pages 221-259, October.
    5. Cheteni, Priviledge & Shindika, Emmanuel, 2016. "Ethical Leadership in South Africa and Botswana," MPRA Paper 80968, University Library of Munich, Germany, revised 06 Mar 2017.
    6. Barbara Arel & Cathy Beaudoin & Anna Cianci, 2012. "The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision," Journal of Business Ethics, Springer, vol. 109(3), pages 351-366, September.
    7. repec:kap:jbuset:v:147:y:2018:i:3:d:10.1007_s10551-015-2946-0 is not listed on IDEAS
    8. Lumina Albert & Scott Reynolds & Bulent Turan, 2015. "Turning Inward or Focusing Out? Navigating Theories of Interpersonal and Ethical Cognitions to Understand Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 130(2), pages 467-484, August.
    9. Ahmed Musbah & Christopher J. Cowton & David Tyfa, 2016. "The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making," Journal of Business Ethics, Springer, vol. 134(3), pages 335-358, March.
    10. Ji Han & Hyun Park & Hyeonju Jeong, 2013. "Individual and Organizational Antecedents of Professional Ethics of Public Relations Practitioners in Korea," Journal of Business Ethics, Springer, vol. 116(3), pages 553-566, September.
    11. Donna Bobek & Amy Hageman & Robin Radtke, 2015. "The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment," Journal of Business Ethics, Springer, vol. 126(1), pages 125-141, January.
    12. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
    13. J. Kuntz & J. Kuntz & Detelin Elenkov & Anna Nabirukhina, 2013. "Characterizing Ethical Cases: A Cross-Cultural Investigation of Individual Differences, Organisational Climate, and Leadership on Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 113(2), pages 317-331, March.
    14. Cathy Beaudoin & Anna Cianci & George Tsakumis, 2015. "The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement," Journal of Business Ethics, Springer, vol. 128(3), pages 505-518, May.
    15. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
    16. Derek Dalton & Robin Radtke, 2013. "The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing," Journal of Business Ethics, Springer, vol. 117(1), pages 153-172, September.

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