haku: @indexterm evaluation / yhteensä: 1041
viite: 9 / 1041
| Tekijä: | Sweeney, B. Arnold, D. Pierce, B. |
| Otsikko: | The impact of perceived ethical culture of the firm and demographic variables on auditors' ethical evaluation and intention to act decisions |
| Lehti: | Journal of Business Ethics
2010 : JUN I, VOL.93:4, p. 531-551 |
| Asiasana: | ethics auditors evaluation |
| Kieli: | eng |
| Tiivistelmä: | This article investigates the effect of perceived ethical culture of the firm and demographic variables on the ethical evaluation and intention to act decisions. The article is based on four audit cases and questionnaires conducted among auditors in Ireland and the U.S. The results show that while perceived unethical pressures to engage in dysfunctional behaviors and unethical tone at the top were important in forming an ethical evaluation, only perceived unethical pressure had an influence on intention to engage in the behaviors. In addition, there were differences between countries: U.S. respondents reported higher ethical evaluations and lower intentions to engaging in the unethical acts than Irish. |
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