Effects of Personal Values on Auditor’s Ethical Decisions: A Comparison of Pakistani and Turkish Professional Auditors |
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Authors: | Semra Karacaer Raheel Gohar Mehmet Aygün Cem Sayin |
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Institution: | (1) Department of Business Administration, Hacettepe University, Ankara, Turkey;(2) NUST Business School, Islamabad, Pakistan;(3) Department of Business Administration, Yüzüncü Yil University, Van, Turkey |
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Abstract: | The aim of this study is to investigate the effects of personal values on auditor’s ethical decision-making in two countries,
namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making
processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional
certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors'
value preferences by using the Rokeach value survey (RVS), and a case study is used to measure the reactions to an ethical
dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference
between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences
between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions
of moral intensity influenced both ethical judgments and behavioral intensions. |
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Keywords: | Pakistan Turkey auditors ethics personal values |
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