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Auditors' behaviour in an audit conflict situation: a research note on the role of locus of control and ethical reasoning

journal contribution
posted on 1996-01-01, 00:00 authored by J S L Tsui, Ferdinand Gul
This study investigates the interaction effects of locus of control, a personality variable, and ethical reasoning on the behaviour of auditors in an audit conflict situation. Eighty experienced auditors from a sample of Big Six and Non-Big Six CPA firms in Hong Kong were provided with a case study involving an audit conflict situation and were asked to state the extent to which they would accede to the client's request. Subjects were also administered Rotter's Locus of Control Scale and the Defining Issues Test (DIT) to measure ethical reasoning. Analyses of the data using multiple regression found that ethical reasoning moderated the relationship between locus of control and the auditors' responses to accede to client's request in an audit conflict situation. An implication of these results is that the explicit recognition of both locus of control and ethical reasoning provides a better explanation for differences in auditors' ethical decision making.

History

Journal

Accounting, organizations and society

Volume

21

Issue

1

Pagination

41 - 51

Publisher

Elsevier

Location

Kidlington, Eng.

ISSN

0361-3682

eISSN

1873-6289

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

Copyright notice

1995, Elsevier

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