The Influence of Ethical

موضوع مقاله : The Influence of Ethical

کلیات:

The Influence of Ethical Culture and Team Norms on Auditors’ Intention to Report Errors

مقدمه :

In spite of the strengthening regulation of the accounting profession and numerous studies conducted on auditors’ ethical behavior and their behavioral intention, scandals on accounting irregularities continue to occur. The main objective of this research is to investigate the effects of ethical culture in audit firm and audit team norms on auditors’ intention to report errors. Research data are collected randomly from 1000 audit senior using mail survey in Malaysia. The results of multiple regression analysis indicate that ethical culture in audit firm and audit team norms positively and significantly influence auditors’ intention to report errors. In fact, auditors have more intention to report detected errors in audit firms with high ethical culture and team norms.