Peer-Reviewed Journal Details
Mandatory Fields
Sweeney, B,Arnold, D,Pierce, B
Journal Of Business Ethics
The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors' Ethical Evaluation and Intention to Act Decisions
Optional Fields
auditor conflict ethical culture ethical decision making underreporting of time quality threatening behaviours time pressure ISSUE-CONTINGENT MODEL MORAL INTENSITY UNETHICAL BEHAVIOR SELECTION-SOCIALIZATION ACCOUNTANTS JUDGMENTS ORGANIZATIONS PROFESSIONALS OPPORTUNITY PRESSURE
This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed.
DOI 10.1007/s10551-009-0237-3
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