AUDITOR PROFESSIONAL COMMITMENT AND PERFORMANCE: AN ETHICAL ISSUE ROLE

Risk Governance & Control: Financial Markets & Institutions

关键词: Ethical Orientation;    Idealism;    Relativism;    Professional Commitment;    Auditor Performance;   

DOI  :  10.22495/rgcv6i4siart13

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

This study explores to what extent the auditor’s idealism and relativism ethical orientation influences the professional commitment and the auditor’s performance. This study uses questionnaire’s survey from the auditors who work for Public Accountant Office in Indonesia. The data is analyzed by using the Structural Equation Model. The study reveals that the idealism and relativism ethical orientation have a significant influence to the professional commitment and the auditors’ performance.

【 授权许可】

CC BY-NC