The effects of professional ethics and commitment on audit quality

Nasrabadi, Aliasghar; Arbabian, Aliakbar

doi:10.5267/j.msl.2015.8.009

Cited by 8 publications

(11 citation statements)

References 11 publications

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“…This study also validates that ethical consideration is significantly and positively related with the values in the actual practice of the CPA profession which approximates the studies of Nasrabadi and Arbabian (2015), Akadakpo & Enofe (2013) and Ki, Li and Choi (2011). Being guided with the five fundamental principles of the code of ethics for professional CPAs -consists of integrity, objectivity, professional competence and due care,confidentiality and professional behavior, positively enhances the values in the actual practice of the CPA profession.…”

Section: │ 43supporting

confidence: 88%

“…A positive and meaningful relationship between professional ethics as well as commitment and audit quality in the practice of professional accountants in Nasrabadi and Arbabian (2015). A national values system in terms of ethics, has a moderating effect in which ethics from the accountant's perspective minimizes fraud in Nwanyanwu (2018).…”

Section: Ethics and Ethical Considerationsmentioning

confidence: 99%

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Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession

Salcedo

2021

JGRCS

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CPA Baby Boomers, Generation X, Generation Y or Millennials and the latest addition, Generation Z, possess unique characteristics, workplace values and ethics. This study focused on how workplace values and ethical considerations directly and indirectly affect the values of CPAs. The participants are five hundred forty-one (n=541) Baby Boomers, Generation X, Generation Y and Generation Z Filipino professional accountants among four different sectors namely the academe or education, commerce & industry, government and public practice. A partial least square-structural equation modeling (PLS-SEM) including mediation and moderation analysis were used to determine the direct and indirect effects. Using Schwartz motivational values, the study revealed that there is a positive and significant relationship between self-transcendence (benevolence and universalism) and openness to change (self-direction and stimulation) as workplace values to the values of practicing CPAs. There is a negative but significant relationship between workplace values of conservation (tradition and security) and self-enhancement values (power and achievement) with the CPA values. Also, workplace values significantly affect ethical considerations, while ethical considerations (or strict adherence to CPA’s code of ethics) significantly influence the CPA values while in practice. Lastly, the moderation analysis further revealed that workforce generation has moderating effect on the relationship between conservation values and the actual practice values. Ethical considerations have no mediating effect on the significant positive relationship between individual values and values in practice (benevolence and universalism), while workforce generations have moderating effect in the conservation values of CPAs

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Section: │ 43supporting

confidence: 88%

Section: Ethics and Ethical Considerationsmentioning

confidence: 99%

Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession

Salcedo

2021

JGRCS

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“…The higher the auditor's commitment in applying ethical principles, the higher the audit quality achieved [24]. Several previous studies have shown that audit quality is determined by the ethical principles of auditors [10]; [11]; [12]. Thus, the first hypothesis formulated in this study is: H1: Ethical principles affect audit quality.…”

Section: Ethical Principles and Audit Qualitymentioning

confidence: 94%

“…Previous research has tested the determinants of audit quality in terms of auditor competence and independence [9]. In addition, previous research only examined the effect of ethical principles on audit quality [10]; [11]; [12], the effect of professionalism on audit quality [13]; [14]; [15], and the effect of audit quality on fraud detection [16]; [17]. Internal auditors are in a better position than any other party in controlling fraud in an entity with due professional care.…”

Section: Introductionmentioning

confidence: 99%

Audit Quality and Fraud Detection: Evidence of the Internal Auditor of Jambi Province

Arum¹,

Wahyudi²

2021

Proceedings of the Sixth Padang International Conference on Economics Education, Economics, Business and Management, Accounting

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Auditor is the third line of defence of good governance that can play a role in fraud detection efforts. Audit quality can be achieved if the auditors meet supervisory standards and beneficial for the management of state finances that are accountable, transparent, economical, efficient and effective. This study examines the effect of ethical principles and professionalism on audit quality and its implication on fraud detection. The study was conducted on 30 auditors at the Inspectorate of Jambi Province by distributing questionnaires and analysed using Partial Least Square (PLS) to obtain an effective audit quality model in detecting fraud. The results showed that audit quality, which is determined by the ethics and professionalism of auditors, has an effect on fraud detection. Furthermore, audit quality is a mediator of ethics and auditor professionalism on fraud detection.

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“…Barrainkua and Espinosa-Pike (2018) state that it is very important to understand auditors 'beliefs and behavior patterns with the aim of proposing mechanisms within the organization that can improve auditors' ethical behavior that can improve audit quality. Professional commitment has a positive relationship with audit quality (Nasrabadi & Arbabian, 2015).…”

Section: Empirical Review and Hypothesis Developmentmentioning

confidence: 99%

Auditors’ professional commitment, time budget pressure, independence, and audit quality

Sutrisno¹,

Rahman

2020

IJRBS

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This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).

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The effects of professional ethics and commitment on audit quality

Cited by 8 publications

References 11 publications

Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession

Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession

Audit Quality and Fraud Detection: Evidence of the Internal Auditor of Jambi Province

Auditors’ professional commitment, time budget pressure, independence, and audit quality

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