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Title: The factors affecting an auditor's ethical decision-making behavior
Authors: Dairy, Nicole Al
Merkebaoui, Rena
Advisors: Sertin, Samir 
Subjects: Auditing--Moral and ethical aspects
Auditors--Professional ethics--Lebanon--Case studies
Issue Date: 2017
The aim of this research is to discover the factors that cause an auditor to violate the Code of Conduct and accept a dysfunctional auditing behavior. The purpose is to specifically see how the auditor is being influenced by the tone the client and CPA firm has set on their firms, as well as by his relationship with the client and his auditing supervisor to undertake unethical behavior. Multiple auditing firms were visited, national and international, where 9 auditors (5 supervisors and 4 juniors) were interviewed and asked well-structured open-ended questions. Results showed that the working relationship between the auditor and his supervisor, the working relationship between the auditor and his client, and the clients tone do not affect the auditors performance. Moreover, it was found that the auditors character was the only variable that influences his ethical decision making. All other factors were only influential depending on the auditors character.
Includes bibliographical references (p. 37-39).

Supervised by Dr. Samir Sertin.
Rights: This object is protected by copyright, and is made available here for research and educational purposes. Permission to reuse, publish, or reproduce the object beyond the personal and educational use exceptions must be obtained from the copyright holder
Ezproxy URL: Link to full text
Type: Thesis
Appears in Collections:UOB Theses and Projects

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