000			02130nam a22002657a 4500
003			ZW-GwMSU
005			20240820090452.0
008			240820b |||||||| |||| 00| 0 eng d
022			_a00014788
040			_aMSU _bEnglish _cMSU _erda
050	0	0	_aHD30.4 ACC
100	1		_aSweeney, Breda _eauthor
245	1	4	_aThe impact of perceived ethical intensity on audit-quality-threatening behaviours _ccreated by Breda Sweeney, Bernard Pierce and Donald F. Arnold
264	1		_aAbingdon: _bRoutledge, _c2013
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
440			_aAccounting and business research _vVolume 43, number 2
520	3		_aAlthough there has been significant interest among researchers in audit-quality-threatening behaviours (QTBs), the decision process through which staff auditors engage in those behaviours has received relatively little attention. It seems likely that the ethical intensity of the behaviours perceived by auditors may play an important role in that process; to date, this has not been tested. This study examines the mediating role of perceived ethical intensity in the relationship between perceived ethical culture of the firm and the auditors' ethical evaluation of, and intention to engage in, three different forms of QTBs. A multi-item measure of ethical intensity is developed and the findings provide the first empirical evidence of a direct relationship between perceived ethical intensity and ethical decision-making regarding QTBs. Moreover, the findings show that perceived ethical intensity fully mediates the relationship between perceived ethical culture and ethical decision-making. Implications of the findings for accounting firms and for researchers are discussed and areas for future research on the mediating role of perceived ethical intensity are suggested in the paper.
650			_aFinancial audit _vService quality _xBusiness ethics
700	1		_aPierce, Bernard _eco-author
700	1		_aArnold, Donald F. _eco-author
856			_uhttps://doi.org/10.1080/00014788.2013.771571
942			_2lcc _cJA
999			_c166815 _d166815