Factors Affecting Internal Auditors' Ethical Decision Making: Other Corporate Governance Mechanisms and Years of Experience

Stewart, Jenny D. & O'Leary, Conor (2006) Factors Affecting Internal Auditors' Ethical Decision Making: Other Corporate Governance Mechanisms and Years of Experience. In Accountability, Governance and Performance Symposium, February 17, Brisbane, Australia.


This project explores the ethical reasoning of internal auditors and examines the impact of other corporate governance mechanisms on their ethical sensitivity, judgments and intentions. The study involves a survey of internal auditors at different levels and across both the private and public sectors. We develop scenarios of ethical dilemmas faced by internal auditors and manipulate variables such as audit committee support, tone at the top, code of conduct and external auditor characteristics. Participants are asked to respond to questions concerning each of the scenarios. The results of the study will enhance our understanding of the role that governance mechanisms play in assisting internal auditors to resolve ethical dilemmas in their work environment.

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ID Code: 4912
Item Type: Conference Paper
Refereed: No
Keywords: Internal Auditors, Ethical Decision Making, Corporate Governance, Years of Experience
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2006 Jenny D. Stewart and Conor O'Leary
Deposited On: 27 Nov 2006 00:00
Last Modified: 10 Aug 2011 17:38

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