ETHICS AND AUDITOR JUDGMENT (INFORMATION TECHNOLOGY)

This research examines significant elements related to the ethical behavior and value judgments made by auditors. Specifically, this research analyzes the degree to which an auditor adheres to a stated code of professional ethics and the influence these codes have upon the auditor's judgment process. It also examines the auditor's process of upholding the fiduciary relationship with the corporate management who employ the auditor and those individuals external to corporate management who must also rely upon the auditor's evaluation of the corporation's financial stability. This research probes the respondent's views on the ethical uses of information technology, as these emerging technologies are linked to the auditing profession's prescribed codes of professional conduct and ethical practices. Lastly, this research examines the variation in a respondent's self-reported likelihood that they would engage in selected unethical (or less-than-ethical) acts, as compared to their evaluation of others engaged in these acts.; Vignettes are employed to present ethical dilemmas in realistic settings, allowing for the measurement of differences between ethical principles and ethical behavior of respondents.; Research results indicate that the respondent's age is the only significant predictor of ethical behavior. Analysis of the data does suggest however that, overall, respondents appear to be more exacting in their ethical judgment of others than in personal ethical behavior.; This research confirms that there is no clear definition of ethics or a universal method which one can follow to generalize ethical decision making. Further, the research demonstrates that the perceptions by society between what is right (ethical) and what is wrong (unethical) are controvertible.; It is recommended that a program of ethical training be introduced into the educational system as early as the K-12 years and be continued on through post-graduate and professional studies. It is also recommended that business and professional societies recognize the need for a continued promotion of ethics by increasing their commitment to ethics training and awareness programs and identifying penalties for violations of stated codes of ethics.