Wave after wave: unboxing 40 years of auditing ethics research

Abstract

Purpose To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field. Design/methodology/approach This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021. Findings The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research. Practical implications The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks. Originality/value All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

Does corruption rule the auditor's soul? Examining the auditors' attitude toward accepting corruption behaviors

“…Auditors can use these insights to self-reflect, seek mentorship or training, and strengthen their ethical decision-making skills (Daugherty et al, 2012;Mardawi et al, 2023a). Moreover, understanding the varying attitudes toward different corrupt behaviors allows auditors to customize their approach when auditing clients or industries with a higher risk of corruption (Malagueño et al, 2010).…”

“…First, it provides valuable information for targeted regulators and professional bodies that aim to fight against corruption (Gong & Ma, 2012;Peiffer & Alvarez, 2016). Moreover, the findings of this study can offer important practical implications for auditors themselves, as understanding their attitudes toward corruption may contribute to enhancing their professional work (Mardawi et al, 2023a). By examining the factors that influence auditors' perceptions of corruption, our study can help auditors to identify potential areas of vulnerability in their work and develop strategies for addressing these issues more effectively (Mardawi et al, 2023b).…”

Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee

“…Corporate social responsibility (CSR) is increasingly becoming a subject of interest for businesses, consumers, academic literature and other stakeholders (Dwekat et al , 2022). As a result, most companies are becoming responsive to society’s expectations and stakeholders at large (Mardawi et al , 2023). Thus, they consider it a fundamental part of overall firm strategies.…”

Understanding the Auditor's Ethical Behaviour in the Professional Environment

“…In this vein, accounting researchers have long recognised that an auditor's behaviour is thought to be affected by the standard Code of Conduct (Alberti et al, 2022;Ariail et al, 2020). These international codes (IESBA and AICPA) set common ethical and professional requirements for different regions (Mardawi et al, 2023). They emphasise that auditors must always complete their duties with maximum integrity, independence, objectivity, and due care to win public trust in the accounting profession (AICPA Code of Professional Conduct, 2014).…”