The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs
Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in s...
| Authors: | ; ; ; |
|---|---|
| Format: | Article |
| Publication date: | 2020 |
| Country: | España |
| Institution: | Universidad Pablo de Olavide (UPO) |
| Repository: | RIO. Repositorio Institucional Olavide |
| Language: | Spanish |
| OAI Identifier: | oai:rio.upo.es:10433/25684 |
| Online Access: | https://hdl.handle.net/10433/25684 |
| Access Level: | Open access |
| Keyword: | Agency theory Auditors' behavior Benefits of ethical behavior Control costs Trust |
| _version_ | 1878739287568023552 |
|---|---|
| author | Morales-Sánchez, Rafael |
| author2 | Rafael Morales-Sánchez, Orta-Pérez, Manuel Rodríguez-Serrano, M. Ángeles |
| author2_role | author author author |
| author_browse | Morales-Sánchez, Rafael Orta-Pérez, Manuel Rafael Morales-Sánchez, Rodríguez-Serrano, M. Ángeles |
| author_facet | Morales-Sánchez, Rafael Rafael Morales-Sánchez, Orta-Pérez, Manuel Rodríguez-Serrano, M. Ángeles |
| author_role | author |
| collection | RIO. Repositorio Institucional Olavide |
| description | Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor's work has been highlighted. Therefore, the aim of our paper is to show the impact of auditors' sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner's supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | ES_bea26dc4a26f0a1dfc811fb3b7d094e4 |
| institution | Universidad Pablo de Olavide (UPO) |
| instname_str | Universidad Pablo de Olavide (UPO) |
| language | spa |
| network_acronym_str | ES |
| network_name_str | España |
| oai_identifier_str | oai:rio.upo.es:10433/25684 |
| publishDate | 2020 |
| publishDateSort | 2020 |
| publisher | Springer |
| publisherStr | Springer |
| reponame_str | RIO. Repositorio Institucional Olavide |
| spelling | The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs Morales-Sánchez, Rafael Rafael Morales-Sánchez, Orta-Pérez, Manuel Rodríguez-Serrano, M. Ángeles Agency theory Auditors' behavior Benefits of ethical behavior Control costs Trust Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor's work has been highlighted. Therefore, the aim of our paper is to show the impact of auditors' sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner's supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model. Springer https://hdl.handle.net/10433/25684 |
| spellingShingle | The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs Morales-Sánchez, Rafael Agency theory Auditors' behavior Benefits of ethical behavior Control costs Trust |
| title | The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs |
| title_full | The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs |
| title_fullStr | The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs |
| title_full_unstemmed | The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs |
| title_short | The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs |
| title_sort | The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs |
| topic | Agency theory Auditors' behavior Benefits of ethical behavior Control costs Trust |
| topic_facet | Agency theory Auditors' behavior Benefits of ethical behavior Control costs Trust |
| url | https://hdl.handle.net/10433/25684 |