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    The moral intensity of reduced audit quality acts

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    37
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    Author
    Coram, P; Glavovic, A; Ng, J; Woodliff, DR
    Date
    2008-05-01
    Source Title
    Auditing: a Journal of Practice and Theory
    Publisher
    AMER ACCOUNTING ASSOC
    University of Melbourne Author/s
    CORAM, PAUL
    Affiliation
    Accounting and Business Information Systems
    Metadata
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    Document Type
    Journal Article
    Citations
    Coram, P., Glavovic, A., Ng, J. & Woodliff, D. R. (2008). The moral intensity of reduced audit quality acts. AUDITING-A JOURNAL OF PRACTICE & THEORY, 27 (1), pp.127-149. https://doi.org/10.2308/aud.2008.27.1.127.
    Access Status
    This item is currently not available from this repository
    URI
    http://hdl.handle.net/11343/27911
    DOI
    10.2308/aud.2008.27.1.127
    Description

    C1 - Refereed Journal Article

    Abstract
    <jats:p>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 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.</jats:p>
    Keywords
    Accounting; Auditing and Accountability

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