miun.sePublikasjoner
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Auditors' issue contingency of reduced audit quality acts: Perceptions of managers and partners
Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.ORCID-id: 0000-0001-5731-0489
2019 (engelsk)Inngår i: International Journal of Accounting, Auditing and Performance Evaluation, ISSN 1740-8008, Vol. 15, nr 1, s. 57-88Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

This study examines how managers and partners in audit firms perceive the moral intensity of various reduced audit quality (RAQ) acts, and whether perceived moral intensity affects the likelihood of these acts being committed. We surveyed managers and partners employed by audit firms operating in Sweden, measuring their perceptions of the moral intensity of seven RAQ acts using Jones' (1991) moral intensity scale and their self-reported frequencies of these acts. The study finds that managers and partners regard RAQ acts as morally serious, and that the moral intensity of an RAQ act is negatively related to the frequency of the act's occurrence for three of the seven acts. This suggests that managers' and partners' moral intensity perceptions do not unequivocally discourage auditors from committing these offences.

sted, utgiver, år, opplag, sider
2019. Vol. 15, nr 1, s. 57-88
Emneord [en]
Auditing, Ethical judgments, Moral intensity, Moral issues, RAQ, Reduced audit quality acts
HSV kategori
Identifikatorer
URN: urn:nbn:se:miun:diva-35409DOI: 10.1504/IJAAPE.2019.096740Scopus ID: 2-s2.0-85058803891OAI: oai:DiVA.org:miun-35409DiVA, id: diva2:1277329
Tilgjengelig fra: 2019-01-10 Laget: 2019-01-10 Sist oppdatert: 2019-01-10bibliografisk kontrollert

Open Access i DiVA

Fulltekst mangler i DiVA

Andre lenker

Forlagets fulltekstScopus

Personposter BETA

Svanberg, JanÖhman, Peter

Søk i DiVA

Av forfatter/redaktør
Svanberg, JanÖhman, Peter
Av organisasjonen

Søk utenfor DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric

doi
urn-nbn
Totalt: 348 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf