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Auditor Ethics: Do Experience and Gender Influence Auditors’ Moral Awareness?

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dc.contributor.authorCarrera, Nieves
dc.contributor.authorVan der Kolk, Berend
dc.contributor.rorhttps://ror.org/02jjdwm75
dc.date.accessioned2025-04-25T11:34:42Z
dc.date.available2025-04-25T11:34:42Z
dc.date.issued2020-12-16
dc.description.abstractPurpose – The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness. Design/methodology/approach– Hypotheses are informed by a neurocognitive approach of ethical decision-making and tested using survey data from 191 auditors of a Big Four audit firm in The Netherlands. Findings – The main findings indicate that more experienced auditors (i.e., those with more years of work experience, a higher rank, and older) show higher levels of moral awareness. This positive relationship is stronger for morally questionable situations related to accounting and auditing, compared to general business moral dilemmas. In addition, the results support the expectation that on average, female auditors have higher moral awareness than their male counterparts. Originality/value – To our knowledge, this is the first study that considers a neurocognitive approach to inform hypotheses about the antecedents of auditors’ moral awareness. The findings suggest that the involvement of experienced auditors in ethical decision-making processes may be beneficial given their enhanced ability to identify ethically disputable situations as such. Furthermore, increasing the number of females in senior positions may positively affect ethical decision-making in audit firms. Lastly, this paper presents directions for future research.
dc.description.peerreviewedyes
dc.description.statusPublished
dc.formatapplication/pdf
dc.identifier.citationCarrera, N. and Van Der Kolk, B. (2021), "Auditor ethics: do experience and gender influence auditors’ moral awareness?", Managerial Auditing Journal, Vol. 36 No. 3, pp. 463-484. https://doi.org/10.1108/MAJ-07-2020-2745
dc.identifier.doihttps://doi.org/10.1108/MAJ-07-2020-2745
dc.identifier.issn0268-6902
dc.identifier.urihttps://hdl.handle.net/20.500.14417/3777
dc.issue.number3
dc.journal.titleManagerial Auditing Journal
dc.language.isoen
dc.page.final484
dc.page.initial463
dc.page.total35
dc.relation.departmentAccounting & Management Control
dc.relation.entityIE University
dc.relation.schoolIE Business School
dc.rightsAttribution-NonCommercial 4.0 International
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/deed
dc.subject.keywordAuditors
dc.subject.keywordEthical Decision Making
dc.subject.keywordMoral Awareness
dc.subject.keywordExperience
dc.subject.keywordGender
dc.titleAuditor Ethics: Do Experience and Gender Influence Auditors’ Moral Awareness?
dc.typeinfo:eu-repo/semantics/article
dc.version.typeinfo:eu-repo/semantics/publishedVersion
dc.volume.number36
dspace.entity.typePublication
relation.isAuthorOfPublication9e613e70-1ad5-4878-aa6e-6542004eb602
relation.isAuthorOfPublication1a584d1e-a95f-4e62-bd01-ab3abd7ec7b1
relation.isAuthorOfPublication.latestForDiscovery9e613e70-1ad5-4878-aa6e-6542004eb602
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