The moral intensity of reduced audit quality acts

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dc.contributor.authorCoram, P.
dc.contributor.authorGlavovic, A.
dc.contributor.authorNg, J.
dc.contributor.authorWoodliff, D.R.
dc.date.issued2008
dc.description.abstractUnderlying attributes of reduced audit quality (RAQ) acts are investigated in this research paper. Since RAQ acts may result from ethical judgments, we examine whether they could vary because of differences in moral intensity. Moral intensity was proposed by Jones (1991) in a model that looked at the attributes of the moral issue itself. This study examines whether auditors perceive seven different RAQ acts to differ on three components of Jones' model (social consensus, magnitude of consequences, and probability of effect). Little variation was found on the social consensus dimension showing that auditors think the acts equally wrong. However, significant differences in perceptions about the RAQ acts relating to the probability of effect and the magnitude of consequences were found. The results suggest that RAQ acts differ in terms of their moral intensity, and hence auditors' decisions to undertake RAQ behavior may be issue‐contingent. The study provides empirical support for Jones' model by showing, in an audit context, that moral intensity factors vary with the moral issue.
dc.description.statementofresponsibilityPaul Coram, Alma Glavovic, Juliana Ng, and David R. Woodliff
dc.identifier.citationAuditing: a Journal of Practice and Theory, 2008; 27(1):127-149
dc.identifier.doi10.2308/aud.2008.27.1.127
dc.identifier.issn0278-0380
dc.identifier.issn1558-7991
dc.identifier.orcidCoram, P. [0000-0003-3942-1497]
dc.identifier.urihttp://hdl.handle.net/2440/87225
dc.language.isoen
dc.publisherAmerican Accounting Association
dc.rightsCopyright status unknown
dc.source.urihttps://doi.org/10.2308/aud.2008.27.1.127
dc.subjectreduced audit quality
dc.subjectmoral intensity
dc.subjectmoral issues
dc.subjectethical judgments
dc.titleThe moral intensity of reduced audit quality acts
dc.typeJournal article
pubs.publication-statusPublished

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