| dc.contributor | 會計系 | |
| dc.creator (作者) | Chow, Chow C.W.;Massey, D.W.;Thorne, L.;Wu, Anne | |
| dc.creator (作者) | 吳安妮 | zh_TW |
| dc.date (日期) | 2013 | |
| dc.date.accessioned | 17-Apr-2015 15:21:13 (UTC+8) | - |
| dc.date.available | 17-Apr-2015 15:21:13 (UTC+8) | - |
| dc.date.issued (上傳時間) | 17-Apr-2015 15:21:13 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/74674 | - |
| dc.description.abstract (摘要) | Over the last decade, many published papers lament auditors` shift from professionalism to commercialism and call for increasing auditors` commitment to the public interest (see, e.g., Bailey, 2008; Fogarty and Rigsby, 2010; Lampe and Garcia, 2013; Wyatt, 2004; Zeff, 2003a, 2003b). At the same time, suggesting effective methodologies for improving auditors` commitment to the public interest is particularly challenging because issues arising in the audit context are complex, and often involve tradeoffs between multiple stakeholders (e.g., Gaa, 1992; Massey and Thorne, 2006). An understanding of auditors ethical characterizations across separate phases of the audit process is needed so that methodologies can be devised to improve auditors` commitment to the public interest. Thus, in this paper we interviewed 24 auditors and asked them to describe critical ethical incidents that they have encountered throughout the various phases of the audit process. Our results not only document the tension underlying the shift between professionalism and commercialism in auditing suggested by others, but also show that ethical conflicts are found in each phase of the audit and there are cross-phase differences in the auditors` ethical characterizations. Limitations of the findings are also discussed as are suggestions for future research. Copyright © 2013 by Emerald Group Publishing Limited. | |
| dc.description.abstract (摘要) | http://www.emeraldinsight.com/doi/pdfplus/10.1108/S1574-0765%282013%29000017007 | |
| dc.format.extent | 387977 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Research on Professional Responsibility and Ethics in Accounting,Volume 17, Pages 97-138 | |
| dc.relation (關聯) | 國際標準書號 9781781908457 | |
| dc.subject (關鍵詞) | Auditor professionalism; Commercialization of the audit; Commitment to the public interest; In-depth interviews; Qualitative methodology; Semi-structured interviews | |
| dc.title (題名) | A qualitative examination of auditors` differing ethical characterizations across the phases of the audit | |
| dc.type (資料類型) | book/chapter | en |
| dc.identifier.doi (DOI) | 10.1108/S1574-0765(2013)000017007 | |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1108/S1574-0765(2013)000017007 | |
