Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria

1. Adeyemi, S.B., Okpala, O., (2011), The Impact of Audit Independence on Financial Reporting: Evidence from Nigeria, Business and Management Review, 1(4), 9-25Search in Google Scholar

2. Ahmed, M.A., Sofri, B.Y., Harashid, H., (2013), Religiosity and Auditors’ Ethical Sensitivity at Different Levels of Ethical Climate: A Conceptual Link, American Journal of Economics, 3(5c), 119-124Search in Google Scholar

3. Ajibolade, O., (2013), Management Accounting Systems Design and Company Perfomances in Nigerian Manufacturing Companies: A Contigency Theory Perspective, British Journal of Arts and Social Sciences, 14(2), 228-244Search in Google Scholar

4. Ajibolade, S., Ogunleye, J., Omorogbe, C., (2014), Is Gender Diversity a Solution to Unethical Business Behavior?, International Journal of Advance Research in Business, 1(2), 15-26Search in Google Scholar

5. Almutairi, A., Dunn, K., Skantz T., (2009), Auditor tenure, auditor specialisation, and information asymmetry, Managerial Auditing Journal, 24(7), 600-623Search in Google Scholar

6. Anugera, R., Anita, R., Sari, R.N., Raisya, Z., (2016), External Locus of Control and Reduced Audit Quality Behaivor: The Meditating Effects of Auditor Performance and Organizational Commitment, Journal of Economicss, Business and Management, 4(5), 353-357Search in Google Scholar

7. Bakre, O., (2007), The unethical practice of Accountants and Auditors and the compromising stance of professional bodies in the corporate world: Evidence from corporate Nigeria, Accounting Forum, 31(3), 277-303Search in Google Scholar

8. Barac, K., Gammie, E., Howieson, B., Staden, M., (2016), The Capability and Competency Requirements of Auditors in Today’s Complex Global Business Environment (First ed.), Edinburgh and London Wall, Scothland and United Kingdom: ICAS and FRCSearch in Google Scholar

9. Boshoff, E., Van Zyl, E.S., (2011), The Relationship between Locus of Control and Ethical Behaviour among Employees in Financial Sector, KOERS, 76(2), 283-303Search in Google Scholar

10. Ceacilia, S., Sunarto, Listyorni, W., (2015), The effect of locus control and organisational commitment to acceptance of dysfunctional audit behaviour based on the theory of planned behaviour, International Journal of Business, Economics and Law, 7(1), 27-35Search in Google Scholar

11. Chananda, S., Phapruke, U., (2009), Effect of strategic audit planning on audit performance, JABE Journal, 9(2), 271-288Search in Google Scholar

12. Chonko, L., (2014), Ethical theories, DSEF, The University of Texas Arlington, 109-186Search in Google Scholar

13. Christopher, A., Omesi, I., (2013), External Auditors’ Unethical Behaviour and Corporate Business Failure in Public Owned Organizations in Nigeria, International Journal of Business and Management Invention, 2(4), 12-18Search in Google Scholar

14. Collste, G., (2012), Applied and Professional Ethics, KEMANUSIAAN The Asian Journal of Humanities Volume 19(1), 17-23Search in Google Scholar

15. Daft, R.L., (2010), Organisation Theory and Design, tenth ed., Ohio, USA: South-Western Cengage LearningSearch in Google Scholar

16. Dewi, A., Ratna, A.Z., Choirul, A., (2014), The Effect of Organization Ethical Culture and Ethical Climate on Ethical Decision Making of Auditor with Self Efficiacy as Moderating, Review of Integrative Business and Economics Research, 4(1), 226-244Search in Google Scholar

17. Ede, F., Panigrahi, B., Stuart, J., Calcich, S., (2000), Ethics in small minority businesses, Journal of Business Ethics, 26(2), 133-146Search in Google Scholar

18. Fadiran, T.P., Alaka, A.A., (2015), Ethical Issues about Creative Accounting: Theoretical and Practical Perspectives, 1^st Academic Conference of Accounting and Finance, Lagos, Nigeria: ICAN, 694-718Search in Google Scholar

19. Fagbola, O.O., & Popoola, S.O., (2015), Influence of locus of control, work motivation and information use on decision-making of managers in Aviation Industry in Nigeria, Library philosophy and practice (e.journal), 1-27Search in Google Scholar

20. Fahimeh, S., Mahdi, M., (2013), Factors influencing auditors ethical sensitivity in ethical decision making: Evidence from Iran, Universal Journal of Management and Social Sciences, 3(11), 53-63Search in Google Scholar

21. Gamlund, E., (2012), Ethics, University of Bergen, Department of Philosophy, Bergen: Spring.Search in Google Scholar

22. Ghosh, D., Olsen, L., (2009), Environmental Uncertainty and managers use of discretionary accruals. Accounting, Organisation and Society, 3(4), 188-225Search in Google Scholar

23. Hashem, N., Fraydon, R., Abbas, T., Farhad, H., Yousef, T., (2013), The effect of age, gender, education level and work experience of Accountant on ethical decision making by using fuzzy logic. International Research Journal of Applied and Basic Sciences, 4(6), 1559-1571Search in Google Scholar

24. Hirth-Goebel, T.F., Weißenberger, B.E., (2019), Management accountants and ethical dilemmas: How to promote ethical intention?, Journal of Management Control, 30, 287–322, https://doi.org/10.1007/s00187-019-00288-710.1007/s00187-019-00288-7Search in Google Scholar

25. ICAN, (2009), Professional Code of Conduct and Guide for Members, Lagos, NigeriaSearch in Google Scholar

26. ICPA, (2006), Ethical Dilemmas for Auditors, Ireland: The Institute of Certified Public Accountants in IrelandSearch in Google Scholar

27. IFAC, (2006), Code of Ethics for Professional AccountantSearch in Google Scholar

28. Isac, F.L., Remes, E.F., (2017), Culture and business ethics: a comparative perspective, Studia Universitatis “Vasile Goldis” Arad. Economics Series 27(3), 54–65Search in Google Scholar

29. Johari, R.J., Mohd-Sanusi, Z., Chong, V.K., (2017), Effects of Auditors’ Ethical Orientation and Self-Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision-Making Process, International Journal of Auditing, 21, 38-5810.1111/ijau.12080Search in Google Scholar

30. John, I.O., Ofiafo, E., (2013), Ethics in Accounting and the Reliability of Financial Information, European Journal of Business and Management, 5(13), 73-81Search in Google Scholar

31. Larsson, M., Wennerholm, C., (2006), Ethics in the Auditing Profession: A comparism between Auditors and Students, Jonkoping University, Department of Business, Jonkoping: Jonkoping International Business SchoolSearch in Google Scholar

32. Lim, C.Y., Hun-Tong, T., (2010), Does auditor tenure improve audit quality? Moderating effects of industry specialisation and fee independence, Contemporary Accounting Research, 27(3), 923-957Search in Google Scholar

33. Mele, D., (2005), Ethical Education in Accounting: Integrating Rules, Values and Virtues, Journal of Business Ethics, 57, 97-10910.1007/s10551-004-3829-ySearch in Google Scholar

34. Michael, B., (2006), Statistics for Economics, Accounting and Business Studies, Fourth ed.,. Harlow, England: Pearson Education LimitedSearch in Google Scholar

35. Muthui, T., Muturi, W., Kabiru, J., (2014), Factors Affecting External Auditors’ Independence in Discharging their Responsibility: A Survey of Medium Level Auditing firms in Nairobi, International Journal of Business and Law Research, 2(4), 22-35Search in Google Scholar

36. Naslmosavi, S., Sofian, S., Saat, M.M., Jahanzeb, A., (2015), The Effect of Ethics on Auditor’s Judgment in Ethical Dilemma Conditions: Evidence from Iran, International Journal of Innovation and Applied Ethics, 10(3), 1005-1013Search in Google Scholar

37. Nehme, R., AlKhoury, C., Al-Mutawa, A., (2019), Evaluating the performance of auditors: a driver or stabilizer of auditors behavior, International Journal of Productivity and Performance Management, doi: 10.1108/IJPPM-08-2018-030610.1108/IJPPM-08-2018-0306Search in Google Scholar

38. Ohiokha, F., Akhalumeh, P., (2013), Auditing standards and auditors performance: The Nigerian experience, European Journal of Accounting and Finance Research, 1(3), 15-23Search in Google Scholar

39. Okaro, S.C., Okafor, G.O., Okoye, E.I., (2015), Corporate Governance and Audit Quality, 1^st Acaademic Conference of Accounting and Finance, Lagos, Nigeria: ICAN, 102-121Search in Google Scholar

40. Okezie, S.O., (2016), Auditing and Ethical Sensitivity: Resolving the Dilemma, European Journal of Accounting, Auditing and Finance Research, 4(4), 25-36Search in Google Scholar

41. Oladipupo, A.O., Eriki, P.O., (2015), Ethical Compliance Amongst Accountants and Auditors in Public Sector in Nigeria, Ilorin Journal of Accounting, 2(1), 159-175Search in Google Scholar

42. Oladipupo, A.O., Izedonmi, F.I., (2011), Prospensity of Unqualified Audit Reports and Auditors’ Independence in Nigeria, JORIND, 9(1), 441-446Search in Google Scholar

43. Otusanya, J.O., Lauwo, S., (2010), The Role of Auditors in the Nigerian Banking Crisis, Accountancy Business and the Public Interest, 159-204Search in Google Scholar

44. Pairat, U., Phapruke, U., (2009), Ethical Decision Making of Auditors in Thailand: Effects on Professional Image, Audit Trustworthiness, and Customer Commitment, European Journal of Management, 9(3).Search in Google Scholar

45. Preuss, L., (1998), Ethical Theory in Auditing, Managerial Auditing Journal, 500-50810.1108/02686909810245910Search in Google Scholar

46. Ratna, S., Tenriwatu, Agung, P., (2016), Effect of time budget pressure and locus of control of Auditors dysfunctional behaviour, Journal of Education and Vocational Research, 7(1), 6-13Search in Google Scholar

47. Reza, Z., Azadeh, E., Safa, Z., (2016), Studying the influential factors on ethics in accounting and auditing regarding personal dimension, International Business Management, 10(7), 10141-10150Search in Google Scholar

48. Robbins, S., Judge, T., (2012), Organisational Behaviour, Fifteenth Edition ed., New Jersey: Pearson EducationSearch in Google Scholar

49. Rotter, J.B., (1966), Generalised expectancies for internal versus external control of reinforcement, Psychological Monographs: General and Applied, 80(1), 1-609Search in Google Scholar

50. Safakli, O., (2011), Ethical perceptions: Do they differentiate in respect to demographics, impact satisfaction and subsequent word of mouth?, Business Management, 5, 285-298Search in Google Scholar

52. Sharma, D., Boo, E., Sharma, V., (2008), The impact of non-mandatory corporate governance on auditors’ client acceptance risk and planning judgements, Accounting and Business Research, 38(2), 105-120Search in Google Scholar

53. Stine, R., (2011), Ethical consciousness in auditing, Norwegian School of Economics, Bergen, AutumnSearch in Google Scholar

54. Vitell, S., Singh, J., Paolillo, J., (2007), Consumers’ ethical belief: the roles of money, religiosity and attitude towards business, Journal of Business Ethics, 73, 369-37910.1007/s10551-006-9212-4Search in Google Scholar