Cognitive moral development and auditor independence

被引：53

作者：

Sweeney, JT ^{[1
]}

Roberts, RW ^{[1
]}

机构：

[1] IOWA STATE UNIV, AMES, IA 50011 USA

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1997年 / 22卷 / 3-4期

关键词：

D O I：

10.1016/S0361-3682(96)00025-6

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper examines the influence of cognitive moral development on an auditor's independence judgments. Over three-hundred audit professionals participated in a field experiment in which they completed a measure of moral development and responded to an ethical dilemma involving auditor independence. The most significant findings are that an auditor's level of moral development affected his or her sensitivity to ethical issues and independence judgments. Additionally, the influence of the audit firm, partitioned by size, moderated the moral development-independence relationship. (C) 1997 Elsevier Science Ltd.

引用

页码：337 / 352

页数：16

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