sh.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
 Förmågan till etiskt resonemang hos svenska auktoriserade revisorer:  Tillämpning av Defining Issues Test
Södertörn University College, School of Business Studies.
Södertörn University College, School of Business Studies.
2009 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score). With the help of Kohlberg moral development theory identification was made of an auditor's capacity for ethical reasoning. The empirical material shows that the averages of the Swedish public accountants land on Kohlberg conventional level. This means that audi-tors have a relatively high capacity for ethical reasoning. The result also shows that there is no link between participation in ethics courses and capacity for ethical reason-ing. The conclusion is that the Swedish auditors have a relatively high ability to manage conflicts of interest and make ethical decisions, but to provide independent audit the au-ditors need to be on the highest level in Kohlberg moral development theory. The accounting firms should offer ethics courses in greater extant to improve auditors' abili-ty to ethical reasoning.

 

 

 

 

Place, publisher, year, edition, pages
2009. , p. 47
Series
Examensarbete
Keywords [sv]
Etik, Moral, Auktoriserade revisorer
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-2505OAI: oai:DiVA.org:sh-2505DiVA, id: diva2:222832
Presentation
(English)
Uppsok
samhälle/juridik
Supervisors
Available from: 2009-06-10 Created: 2009-06-09 Last updated: 2009-06-10Bibliographically approved

Open Access in DiVA

fulltext(431 kB)624 downloads
File information
File name FULLTEXT01.pdfFile size 431 kBChecksum SHA-512
28a9978d43c6a13c5ba7eb3bd8dd9d31321bf754b9658976852383799836d869481018516f227a9960132941631e4b63c7c4af5b75ad403fd87ac0b42cfca954
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Tsitinidis , Alexandros
By organisation
School of Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 624 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 597 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf