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The moral intensity of reduced audit quality acts

Coram, Paul; Glavovic, Alma; Ng, Juliana; Woodliff, David


Underlying 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...[Show more]

CollectionsANU Research Publications
Date published: 2008
Type: Journal article
Source: Auditing: A Journal of Practice and Theory
DOI: 10.2308/aud.2008.27.1.127


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