Ethics and Auditing : An International Perspective

Prasad, Vishwa Hamendra

doi:10.5923/j.ijfa.20120104.03

Cited by 4 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The ethics is important and serves as the master counselor for an auditor to take decision upon the financial statement of a company. In practice, the existence of code of ethics helps the auditor to determine the limit of an action, to solve a situation that seems ambiguous and vague (Prasad, 2012). It sets then the ethical behaviour limit to which the decision maker (auditor) could refer to.…”

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Pertaining Factors on the Audit Quality: Ethical Evidence from Indonesia

Hajanirina

Reyes

2019

JAAF

View full text Add to dashboard Cite

This research attempts to investigate the audit quality based on the pertaining factors including ethical professional behavior, conflict of interest, audit fee that are mediated by religion and cognitive factor. The main issue we tend to discuss relies on the inconsistency of the literature on the audit quality but which ethics represented by the code principles with behavioral constuct prime over the premice. Using survey of 100 auditors from different background (seniority, firm image, and religious aspects); we found that not the ethical behavior matters but the conflict of interest upon the audit quality. Besides, auditor’s fee also becomes a significant parameter of he audit quality. Cognitive factor is necessary for auditor to have best practice on the ethical aspect from the reasoning.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

“…Information needs to be verified and checked in accordance with the consistency of the organizations both external and internal ones. Thus, the quality provides for the stakeholder accountable, tranparent, and value-linked reports that enhances the public trust (Prasad, 2012).…”

Section: Literature Reviewmentioning

confidence: 99%