عنوان انگلیسی مقاله:
Accountants perception of the factors influencing auditors ethical behaviour in Nigeria
ترجمه فارسی عنوان مقاله:
درک حسابداران از عوامل تأثیرگذار بر رفتار اخلاقی حسابرسان در نیجریه
Sciencedirect - Elsevier - Heliyon, 6 (2017) e04271: doi:10:1016/j:heliyon:2020:e04271
Adeleke Clement Adekoya
This paper examines the perception of accountants (chartered and non-chartered) of the personal factors inﬂu- encing auditors ethical behaviours in Nigeria. Data were obtained from 152 accountants (80 chartered and 72 non-chartered) in Lagos State Nigeria through the use of a well-structured questionnaire. The data collected were analysed using nonparametric tests (Wilcoxon rank-sum test and Mann–Whitney test) to check for differences in the perceptions of chartered and non-chartered accountants of the personal factors inﬂuencing auditors ethical behaviours. The results showed that, except for auditors age, there is a consensus in the perceptions of both chartered and non-chartered accountants of the personal factors inﬂuencing auditors ethical behaviours. While there were signiﬁcant divergent views on whether age inﬂuences auditors ethical behaviours, fear of sanction, religion, upbringing, conscience, gender, and personal values were found to be inﬂuencers of auditors ethical behaviours. The study offers value to professional accounting bodies in that it provides empirical explanations to guide the pursuit of sustainable and resilient ethical values among accounting professionals.
Keywords: Ethical behaviours | Corruption | Auditors | Chartered accountants | Finance | Public finance | Accounting | Banking | Business | Entrepreneurship