Additional Analysis: Social Desirability Bias
, 29, 43–44
Advanced Illumination Technology (AIT)
, 144–145
Agency theory
Community Game
, 143
decision-making simulation
Advanced Illumination Technology (AIT)
, 144–145
Scenario A
, 146–147
Scenario B
, 147
Scenario C
, 147–148
Scenario D
, 148
Scenario E
, 148–149
descriptive statistics
, 127
dominance of
, 112
ethical behavior
, 113
experimental method
dependent variable
, 123–125
independent variable
, 122–123
mediating variable
, 126
participants
, 126
two-stage experimental design
, 121
follow-up questions
, 149–152
hypothesis tests
research question
, 130–133
supplemental analyses
, 133–135
tests of
, 128–130
microeconomics
, 135
payment claim form
, 152
self-fulfilling prophecy
, 112, 114, 137
empirical evidence, theoretical assumptions and ethical behavior
, 118–119
and ethical behavior
, 117–118
hypothesis and research questions
, 119–121
social science theories
, (See Social science theories)
self-interest act
, 112
self-selection effects
, 113
unethical behavior
, 112–113
Wall Street Game
, 142
AICPA Code of Professional Conduct
IMA Statement of Ethical Professional Practice
, 157
Responsibilities Principle
, 157
unethical decisions
, 156
Whistleblowing Literature
, 157–159
Association for Certified Fraud Examiners (ACFE)
, 154
Auditors’ commitment
Additional Analysis: Social Desirability Bias
, 43–44
beliefs and behavioural patterns
, 21
client–auditor relationship
, 21
code-law jurisdictions
, 45
companies’ financial statements
, 20, 21
demographic characteristics
, 31–32
descriptive results
, 32
ethical decision making
, 18, 20
ethical judgements
, 20
Framework for Audit Quality
, 21
hypothesis development
academic literature
, 28
Additional Analysis: Social Desirability Bias
, 29
independence enforcement
, 24–25
organisational ethical culture
, 26–27
partial least squares (PLS) analysis
, 29
public interest commitment
, 22–24
Self-Reported Unprofessional Behaviour model
, 28–29
unprofessional behaviour, ethical acceptability
, 27–28
independence enforcement focus
, 18, 20
institutional regulatory framework
, 19
International Auditing and Assurance Standards Board (IAASB)
, 19, 21
International Federation of Accountants (IFAC)
, 45
International Standard of Quality Control
, 46
partial least squares (PLS) results
, 33, (See also Partial least squares (PLS))
professional behaviours
, 19
psychological sub-processes
, 22
psychology and organisational behaviour
, 19
public confidence restoration
, 18
relationship-based independence
, 21
sample and data collection
, 29–30
unethical behaviours
, 18
variables measurement
, 30–31