PREDICTORS OF ETHICAL JUDGMENTS IN THE ROMANIAN AUDIT PROFESSION: AN EMPIRICAL INVESTIGATION
PREDICTORS OF ETHICAL JUDGMENTS IN THE ROMANIAN AUDIT PROFESSION: AN EMPIRICAL INVESTIGATION

Summary/Abstract: This paper explores empirically six potential predictors of ethical judgments in the audit profession. Those potential predictors are assessed in the literature under the aegis of inconsistency in terms of their impact on ethical behaviour. In this paper, their impact was investigated using auditors as respondents. In this respect: age, gender, education, work experience, religiosity and deontological versus teleological evaluations were used to examine whether they have the potential to influence the ethical behaviour. The findings from the survey cannot conclusively indicate that all the items above influence the ethical behaviour of auditors. In this respect, education, work experience, deontological and teleological evaluations are found as predictors of ethical judgments. On the other side age, gender or religiosity are not found to be relevant in ethical decision making process. Further research is also approached.

• Details
• Contents