Przestrzeganie i postrzeganie zasad etycznych biegłego rewidenta - zachowania (nie)etyczne
Compliance and Perception of Auditors' Ethical Principles - (Un)Ethical Behavior

Summary/Abstract: Aim: The aim of the study is to identify potential unethical behavior, determine the motives behind such behavior, and identify the factors influencing students' ethical conduct. Methodology: The study was conducted using a questionnaire survey among 168 students related to accounting, auditing and controlling. Statistical analysis used the chi-square test of independence (Pearson's χ²) and Cramér's V to compare results for two groups of students from 2025 with those from 2019. Results: Respondents do not appear to have problems adhering to the principle of possessing appropriate competences or maintaining professional secrecy. Greater risks arise regarding the principles of honesty and objectivity when accepting gifts or additional assignments. A significant proportion of potential candidates for the role of chartered accountant stated that the greatest influence on unethical behavior comes from pressure from management, the desire to make a large profit, and the desire to keep one's job. In contrast, according to the students, ethical conduct is influenced by upbringing, personal views, and self-respect. Furthermore, the hypothesis that the distributions of responses from the two groups of students were identical was rejected. In all cases studied, there are statistically significant differences. Implications and recommendations: The study showed that students' decisions in situations that threaten compliance with ethical principles are often conservative and avoid unnecessary risk. The lack of clear boundaries leads to uncertainty regarding the ethicality of conduct. Consequently, practical knowledge of professional ethics should be continually deepened, and skills in identifying ethical risks and dilemmas should be developed. Originality/value: This study fills a gap in empirical research among prospective candidates for the role of statutory auditor and identifies potential research gaps for scholars planning studies in the field of professional ethics for statutory auditors.

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