Peer-Reviewed Journal Details
Mandatory Fields
Sweeney, B;Pierce, B;Arnold, DF
2013
April
Accounting and Business Research
The impact of perceived ethical intensity on audit-quality-threatening behaviours
Published
WOS: 5 ()
Optional Fields
DECISION-MAKING MORAL INTENSITY SOCIAL-INFLUENCE JUDGMENTS ISSUE CLIMATE CULTURE MODEL COMMITMENT VALUES
43
112
137
Although there has been significant interest among researchers in audit-quality-threatening behaviours (QTBs), the decision process through which staff auditors engage in those behaviours has received relatively little attention. It seems likely that the ethical intensity of the behaviours perceived by auditors may play an important role in that process; to date, this has not been tested. This study examines the mediating role of perceived ethical intensity in the relationship between perceived ethical culture of the firm and the auditors' ethical evaluation of, and intention to engage in, three different forms of QTBs. A multi-item measure of ethical intensity is developed and the findings provide the first empirical evidence of a direct relationship between perceived ethical intensity and ethical decision-making regarding QTBs. Moreover, the findings show that perceived ethical intensity fully mediates the relationship between perceived ethical culture and ethical decision-making. Implications of the findings for accounting firms and for researchers are discussed and areas for future research on the mediating role of perceived ethical intensity are suggested in the paper.
0001-4788
10.1080/00014788.2013.771571
Grant Details
Publication Themes