INTRODUCTION
The purpose of this research is to determine if there is a difference between the cognitive moral
development of independent public auditors in certain mid-size public accounting firms and bank
examiners in selected federal banking regulatory agencies based on institutional context. According to
Thorne, Massey, and Magnan (2003), intuitional context transcends cultures and nationality, and
includes dynamics such as legal and religious environments. These environments i nfluence the moral
reasoning of auditors. For example, Thorne, et al found that auditors in a more litigious U.S.
environment are more likely to exercise greater deliberative reasoning that prescriptive reasoning as
compared to their counterparts in a less litigious Canadian legal environment. This research sheds light
on whether the highly regulatory environment in which bank examiners work has any bearing on moral
reasoning versus the less regulatory environment in which independent public auditors work.
The U.S. economy continues to reel from one financial scandal to another. Just when it appears that
the accounting profession‘s self-inflicted wounds were in the last stage of mending, U.S. financial
markets suffer more devastating blows to its image and renew lingering questions about the moral and
INTRODUCTION
The purpose of this research is to determine if there is a difference between the cognitive moral
development of independent public auditors in certain mid-size public accounting firms and bank
examiners in selected federal banking regulatory agencies based on institutional context. According to
Thorne, Massey, and Magnan (2003), intuitional context transcends cultures and nationality, and
includes dynamics such as legal and religious environments. These environments i nfluence the moral
reasoning of auditors. For example, Thorne, et al found that auditors in a more litigious U.S.
environment are more likely to exercise greater deliberative reasoning that prescriptive reasoning as
compared to their counterparts in a less litigious Canadian legal environment. This research sheds light
on whether the highly regulatory environment in which bank examiners work has any bearing on moral
reasoning versus the less regulatory environment in which independent public auditors work.
The U.S. economy continues to reel from one financial scandal to another. Just when it appears that
the accounting profession‘s self-inflicted wounds were in the last stage of mending, U.S. financial
markets suffer more devastating blows to its image and renew lingering questions about the moral and
การแปล กรุณารอสักครู่..