| The audit is a process of judgement and making decision,but we often overlooked the source of audit quality’s questions is whether auditors making ethical decision.Ethical evaluation orientation is an important factor of ethical decision-making,studying the relationship between it and ethical decision-making process is beneficial to set up correct values and ethics in the audit industry.However,the research on the prediction function of ethical evaluation orientation on ethical decision-making has not considered the situation,and the research conclusions are contradictory.The situational factors affect individual behavior,and many empirical research results also show that situational factors play a decisive role on ethical decision.Therefore,to study the prediction of ethical evaluation orientation on ethical decision-making,we must set a specific situation.However,existing studies were done in commercial ethical dilemma,does not apply to the auditor.Therefore,the research on the prediction of auditors’ethical evaluation orientation on ethical decision-making was done in the three audit situations.In order to reveal the ethical evaluation orientation and prediction on the ethical decision,two individual characteristics variables of the locus of control and empathy were used.The study used the method of questionnaire survey,take the relationship between ethical evaluation orientation and ethical decision-making as the research object,expore the prediction role of each dimension of ethical evaluation orientation on ethical decision-making in the three different audit situations,and the affect of locus of control and empathy.Conclusions of the study are as follows:(1)Auditors used multiple dimensions ethical evaluation orientation in ethical decision-making,the effect of different dimensions is different,and the prediction function of ethical evaluation orientation of auditor ethical decision-makingin different situations is not the same.(2)Internal and external auditors depend on justice,egoism,deontology to make ethical judgment.Internal auditors depend on justice and egoism to make behevior intention,while external auditors depend on justice,egoism,deontology.Beside,the effect of locus of control in different situations is not the same.(3)Low level of empathy auditors depend on justice,egoism,deontology to make ethical judgment,while high level of empathy depend auditors on justice and deontology.Low level of empathy auditors depend on egoism and deontology to make ethical judgment,while high level of empathy depend auditors on justice,egoism,deontology.Beside,the effect of empathy in different situations is not the same,that situational factors and empathy will have common effects on auditors’ ethical decision making.Based on above research conclusions,we put forward the following suggestions:(1)Strengthen ethical atmosphere and improve the utilization of auditors for fairness doctrine and ethical doctrine to prevent the occurrence of unethical behavior.(2)Assess the personality traits and prevente job risk in the post setting.(3)Use a variety of simulated situations and improve the audit staffs’ the understanding of the special situation to strengthen the coping of the ethical dilemma in the daily training. |
