Article Sidebar

Download
Download Article

Main Article Content

Abstract

This qualitative study explores auditors' perceptions of ethical responsibility in auditing, aiming to elucidate the multifaceted dynamics shaping their attitudes and behaviors. The research delves into various dimensions of ethical behavior, organizational factors, professional standards, and regulatory frameworks influencing auditors' conduct. Through thematic analysis of existing literature, key concepts related to ethical responsibility in auditing are defined, and specific aspects pertinent to the research context are elucidated. The study highlights the critical role of ethical behavior in maintaining public trust and confidence in financial reporting, emphasizing principles of integrity, objectivity, independence, and professional competence. Organizational culture, professional norms, and regulatory oversight mechanisms are identified as influential factors shaping auditors' ethical decisions and actions. Moreover, the research underscores the importance of professional skepticism and independence as essential components of auditors' ethical responsibility, emphasizing their role in enhancing audit quality and deterring financial misconduct. The findings contribute to theoretical discourse on auditing ethics, enriching our understanding of the ethical imperatives governing auditors' conduct. Furthermore, practical implications for auditing firms, regulatory bodies, and professional associations are discussed, with recommendations for promoting ethical conduct and integrity within the profession.

Keywords

Auditors Ethical Responsibility Auditing, Professional Skepticism Independence

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Wijaya, A. ., Suryani, B. ., Pratama, C. ., Permadi, D. ., & Putri, E. . (2020). Auditors’ Perception on Ethical Responsibility in Auditing: A Qualitative Study. Golden Ratio of Auditing Research, 1(1), 01–10. https://doi.org/10.52970/grar.v1i1.360
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Anderson, U. (1998). The auditor's responsibility for fraud detection: A study of the effects of fraud detectability and evidence reliability. Auditing: A Journal of Practice & Theory, 17(1), 27-47. https://doi.org/10.2308/aud.1998.17.1.27
  2. Barrainkua, I. (2018). Balancing between professionalism and commercialism: An empirical study on the ethical behaviour of auditors. Journal of Business Ethics, 151(2), 497-514. https://doi.org/10.1007/s10551-016-3187-1
  3. Chow, C. W. (2014). The effects of client identity strength and professional commitment on auditors' ethical judgments. *Auditing: A Journal of Practice & Theory, 33(2), 43-66. https://doi.org/10.2308/ajpt-50681
  4. DeFond, M., Raghunandan, K., & Subramanyam, K. R. (2020). Regulation and the interdependence of audit quality and corporate governance. Journal of Accounting, Auditing & Finance, 35(1), 112–145. https://doi.org/10.1177/0148558X19882815
  5. Gul, F. A., Fung, S. Y. K., & Jaggi, B. (2019). The effect of auditor reputation and auditor independence on audit fees. European Accounting Review, 28(4), 677–702. https://doi.org/10.1080/09638180.2018.1480361
  6. Hurtt, R. K., Brown-Liburd, H., & Earley, C. E. (2018). Auditors' ethical decision-making: The effects of the moral intensity of the issue and motivation. Auditing: A Journal of Practice & Theory, 37(3), 187–208. https://doi.org/10.2308/ajpt-52001
  7. Jeffrey, R. (2004). Independence threats and cultural constructs: A study of the ethical judgments of Australian auditors. Auditing: A Journal of Practice & Theory, 23(2), 147-162. https://doi.org/10.2308/aud.2004.23.2.147
  8. Johari, F. (2013). Influence of independence threat on auditors' ethical judgment: The role of moral intensity. Asian Journal of Business Ethics, 2(1), 57-75. https://doi.org/10.1007/s13520-012-0017-5
  9. Klein, J. M., Owens, B. P., Morris, S. B., & Beasley, W. S. (2020). Can one bad apple spoil the bunch? A meta-analysis of the impact of organizational ethical climate on organizational deviance. Journal of Business Ethics, 162(4), 905–928. https://doi.org/10.1007/s10551-018-4029-y
  10. Louwers, T. J., Ramsay, R. J., Sinason, D. H., Strawser, J. R., & Thibodeau, J. C. (2017). Auditing & assurance services (7th ed.). McGraw-Hill Education.
  11. Schelluch, P. (1997). The expectations gap: Factors influencing auditors' responsibilities. Auditing: A Journal of Practice & Theory, 16(1), 121-147. https://doi.org/10.2308/aud.1997.16.1.121
  12. Shafer, W. E. (2001). Auditors' judgments about ethical issues: The impact of client integrity and competence and auditor gender. Behavioral Research in Accounting, 13(1), 263-285. https://doi.org/10.2308/bria.2001.13.1.263
  13. Shaub, M. K., Warne, R. T., Rowe, R. M., & Kearns, J. R. (2019). Auditors’ perceptions of unethical client pressure tactics: An exploratory qualitative analysis. Auditing: A Journal of Practice & Theory, 38(3), 155–178. https://doi.org/10.2308/ajpt-52384
  14. Sweeney, B. (2010). Ethical evaluations and intentions: Exploring the impact of firm and individual level variables. Journal of Business Ethics, 97(4), 573-595. https://doi.org/10.1007/s10551-010-0531-3