haku: @author Roberts, R. W. / yhteensä: 5
viite: 3 / 5
| Tekijä: | Sweeney, J. T. Roberts, R. W. |
| Otsikko: | Cognitive moral development and auditor independence |
| Lehti: | Accounting, Organizations and Society
1997 : APR/MAY, VOL. 22:3/4, p. 337-352 |
| Asiasana: | AUDITING AUDITORS DECISION MAKING DEVELOPMENT |
| Kieli: | eng |
| Tiivistelmä: | The independence of financial statement auditors has been the focus of recent investigations, and it has been recognized that the observers of the accounting profession view the auditor as less than independent and objective. The profession seems to be at a critical juncture in maintaining the public trust. This study investigates the influence of cognitive moral development on an auditors' independence judgements. The most important findings of this field experiment are that auditors' moral development's level affects auditors' independence judgements and sensitivity to ethical issues. The moral development-independence relationship was moderated by the influence of audit firm, partitioned by size. |
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