Examines whether internal auditors and management accountants have different personal ethical philosophies. Also examines the possible presence of intervening variables such as personal (i.e. age, gender,experience, education, professional certification and salary) or environmental factors (i.e. industry and corporate ethical environment). Data were obtained from questionnaires returned by 474 internal auditors(47.4 per cent response rate) and 558 management accountants (37.2 per cent response rate) located in the southeastern United States. The results indicate that significant differences exist between the ethical philosophies of internal auditors and management accountants. Of the other factors tested, only corporate ethical environment was found to be related to the ethical philosophies of the respondents.
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1 February 1994
Research Article|
February 01 1994
Do Internal Auditors and Management Accountants Have Different Ethical Philosophies Available to Purchase
Douglas E. Ziegenfuss;
Douglas E. Ziegenfuss
Assistant Professor of Accounting at the College of Business and Public Administration, Old Dominion University
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Anusorn Singhapakdi;
Anusorn Singhapakdi
Assistant Professor of Marketing at the College of Business and Public Administration, Old Dominion University
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Otto B. Martinson
Otto B. Martinson
Assistant Professor of Marketing at the College of Business and Public Administration, Old Dominion University
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Publisher: Emerald Publishing
Online ISSN: 1758-7735
Print ISSN: 0268-6902
© MCB UP Limited
1994
Managerial Auditing Journal (1994) 9 (1): 4–11.
Citation
Ziegenfuss DE, Singhapakdi A, Martinson OB (1994), "Do Internal Auditors and Management Accountants Have Different Ethical Philosophies". Managerial Auditing Journal, Vol. 9 No. 1 pp. 4–11, doi: https://doi.org/10.1108/02686909410050424
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