search query: @author Gul, F. / total: 7
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| Author: | Tsui, J. Gul, F. |
| Title: | Auditors' behaviour in an audit conflict situation: a research note on the role of locus of control and ethical reasoning |
| Journal: | Accounting, Organizations and Society
1996 : JAN, VOL. 21:1, p. 41-53 |
| Index terms: | AUDITORS AUDITING RESEARCH |
| Language: | eng |
| Abstract: | This study investigates interaction effects of locus of control, a personality variable, and ethical reasoning on the behaviour of auditors in an audit conflict situation. Eighty experienced auditors from a sample of Big Six and Non-Big Six CPA firms in Hong Kong were provided with a case study involving an audit conflict situation and were asked to state the extent to which they would accede to the client's request. Subjects were also administered Rotter's Locus of Control Scale and the Defining Issues Test to measure ethical reasoning. |
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