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Ethical Decision-Making and Internal and External Auditors : = A Quantitative Study.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Ethical Decision-Making and Internal and External Auditors :/
其他題名:	A Quantitative Study.
作者:	Shockley, Carolyn D.
面頁冊數:	1 online resource (112 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.
Contained By:	Dissertation Abstracts International79-09A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355862041

Ethical Decision-Making and Internal and External Auditors : = A Quantitative Study.
Shockley, Carolyn D.

Ethical Decision-Making and Internal and External Auditors :A Quantitative Study. - 1 online resource (112 pages)

Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.

Thesis (Ph.D.)--Capella University, 2018.

Includes bibliographical references

With this study, the researcher sought to fill the gap in the literature by examining ethical decision-making of three types of auditors: internal auditors, external auditors from the Big four certified public accountant (CPA) firms, and external auditors from smaller CPA firms. This study was a quantitative nonexperimental research design with a single dependent variable (ethical decision-making) and four independent variables (ethical evaluation, intent to act, social consensus, and magnitude of consequences). The population and sample frame in this study were CPAs licensed by the North Carolina State Board of Certified Public Accountant Examiners working as auditors in public and private accounting. Based on the results of four ANOVAs, none of the scales of ethical decision-making showed differences based on whether an auditor was internal, external from a Big four CPA firm, or external from a small CPA firm. Although the intention to act variable did approach significant differences (p = .054), it did not reach the necessary alpha of .05 defined as significant in this research. After removing the ethical evaluation variable from the model, a significant binary logistic regression model indicated intention to act and magnitude of social consequences were both significantly predictive of an auditor's ethical decision-making process.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355862041Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Ethical Decision-Making and Internal and External Auditors : = A Quantitative Study.
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504 $a Includes bibliographical references
520 $a With this study, the researcher sought to fill the gap in the literature by examining ethical decision-making of three types of auditors: internal auditors, external auditors from the Big four certified public accountant (CPA) firms, and external auditors from smaller CPA firms. This study was a quantitative nonexperimental research design with a single dependent variable (ethical decision-making) and four independent variables (ethical evaluation, intent to act, social consensus, and magnitude of consequences). The population and sample frame in this study were CPAs licensed by the North Carolina State Board of Certified Public Accountant Examiners working as auditors in public and private accounting. Based on the results of four ANOVAs, none of the scales of ethical decision-making showed differences based on whether an auditor was internal, external from a Big four CPA firm, or external from a small CPA firm. Although the intention to act variable did approach significant differences (p = .054), it did not reach the necessary alpha of .05 defined as significant in this research. After removing the ethical evaluation variable from the model, a significant binary logistic regression model indicated intention to act and magnitude of social consequences were both significantly predictive of an auditor's ethical decision-making process.
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