Ethical awareness and ethical judgment among auditors in Lebanon. (c2012)

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dc.contributor.author El-Cheikh, Rola
dc.date.accessioned 2012-11-07T06:52:30Z
dc.date.available 2012-11-07T06:52:30Z
dc.date.copyright 2012 en_US
dc.date.issued 2012-11-07
dc.date.submitted 2012-07-18
dc.identifier.uri http://hdl.handle.net/10725/1337
dc.description Includes bibliographical references (leaves 101-104). en_US
dc.description.abstract The auditor has often been regarded as “the guardian of the market”. However, several scandals in recent times have resulted in an increase in the public’s suspicion of auditor ethics, hence, an investigation of ethical awareness and ethical judgment among auditors is warranted. The aim of this thesis was to investigate the factors that affect the ethical awareness and ethical judgment of auditors practicing in Lebanon, based on an extensive literature review coupled to deductive and quantitative research methods. A questionnaire comprising five ethical dilemmas to test auditor’s ethical sensitivity was provided to practicing auditors in Lebanon and 136 responses were gathered. The proposed hypotheses attempted to examine the influence of the national culture, the size of the audit firm, the gender, age, education and length of work experience on the ethical sensitivity of auditors. The results of the survey revealed that the audit firm’s size and the education of the auditor (university degree and CPA certificate) are the most influential factors that shape an auditor’s ethical sensitivity. Other factors including age, gender, and length of work experience have a trivial effect on auditor’s ethical sensitivity. en_US
dc.language.iso en en_US
dc.subject Auditors -- Professional ethics -- Lebanon -- Case studies en_US
dc.subject Auditing -- Lebanon -- Case studies en_US
dc.title Ethical awareness and ethical judgment among auditors in Lebanon. (c2012) en_US
dc.type Thesis en_US
dc.term.submitted Summer I en_US
dc.author.school SOB en_US
dc.author.idnumber 201005281 en_US
dc.author.commembers Abdul Nasser Kassar en_US
dc.author.commembers Walid Elgammal en_US
dc.author.woa OA en_US
dc.author.department Master of Bus. Administration en_US
dc.description.physdesc 1 bound copy: xiv, 106 leaves; ill.; 31 cm. available at RNL. en_US
dc.author.division General Business en_US
dc.author.advisor Keghouhie Bogharian en_US
dc.keywords Auditor en_US
dc.keywords Ethical Judgment en_US
dc.keywords Ethical Sensitivity en_US
dc.keywords Independence en_US
dc.keywords National Culture en_US
dc.keywords Moral Reasoning Ability en_US
dc.identifier.doi https://doi.org/10.26756/th.2012.22 en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/thesis.php en_US

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