The Relationship among Academic Misconduct, Improper Business Practice and Morally Questionable Behavior in Auditing-A Comparison of CPAs and Auditing Students

• Main Authors: Lin, Chih-Ren, 林志仁
• Other Authors: Chou, L. T. Lynett, Ph. D.
• Format: Others
• Language: zh-TW
• Published: 1999
• Online Access: http://ndltd.ncl.edu.tw/handle/16275673772962076177

碩士 === 國立政治大學 === 會計學系 === 87 === This research was aimed to examine relationship among academic misconduct, improper business practice and morally questionable behavior in auditing of CPAs and auditing students. In addition, this research also examined the factors affecting the intention of CPAs and auditing students to behave unethically in auditing. The data were collected by questionnaires. The CPA samples were chosen randomly from CPAs registered in the CPA Association of Taipei City and the student samples were auditing students from four universities in northern Taiwan. Empirical results were summarized as follows: 1. CPAs appeared more certain about refraining from morally questionable behavior in auditing and perceived academic misconduct more seriously than auditing students. 2. When CPAs or auditing students deemed that others would breach ethics in auditing, they appeared to be more prone to do the same. Besides, if they had committed academic misconduct previously, it was more likely for them to choose morally questionable behavior in auditing. 3. CPAs who took academic misconduct less seriously perceived improper business practice less seriously. Auditing students who took academic misconduct less seriously perceived improper business practice and morally questionable behavior in auditing less seriously.