Does Auditors’ Role Influence their Ethical Environment?: Examining the Mediating Roles of Organizational Fit
The objective of this study is to investigate the influence of role to ethical environment and organizational fit as the mediating variable in public accounting firms in Indonesia. 101 auditors from 9 international public accounting firms were participated as participants in our online questionnaire...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Mashhad: Behzad Hassannezhad Kashani
2017-01-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_114843_d8ba073a87f7f8084a393f27e332af7d.pdf |
| _version_ | 1797690361118720000 |
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| author | Andi Yustina L Liswandi |
| author_facet | Andi Yustina L Liswandi |
| author_sort | Andi Yustina |
| collection | DOAJ |
| description | The objective of this study is to investigate the influence of role to ethical environment and organizational fit as the mediating variable in public accounting firms in Indonesia. 101 auditors from 9 international public accounting firms were participated as participants in our online questionnaires. To test the hypothesis of the study, SEM SmartPLS with WarpPLS version 3.0 software was used to process the data. The result of the study showed that role variable is positively associated with ethical environment and also organizational of fit was mediated the relationship between role and ethical environment. This study is expected to build better understanding to public accounting firms the importance to build the ethical environment in their organizations. |
| first_indexed | 2024-03-12T01:58:34Z |
| format | Article |
| id | doaj.art-ae23d2cc3ddd41c186c8e0a8c01b01e2 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:58:34Z |
| publishDate | 2017-01-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-ae23d2cc3ddd41c186c8e0a8c01b01e22023-09-07T21:53:10ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262017-01-01413042114843Does Auditors’ Role Influence their Ethical Environment?: Examining the Mediating Roles of Organizational FitAndi Yustina0L Liswandi1Faculty of Business, President University, Cikarang, IndonesiaFaculty of Business, President University, Cikarang, IndonesiaThe objective of this study is to investigate the influence of role to ethical environment and organizational fit as the mediating variable in public accounting firms in Indonesia. 101 auditors from 9 international public accounting firms were participated as participants in our online questionnaires. To test the hypothesis of the study, SEM SmartPLS with WarpPLS version 3.0 software was used to process the data. The result of the study showed that role variable is positively associated with ethical environment and also organizational of fit was mediated the relationship between role and ethical environment. This study is expected to build better understanding to public accounting firms the importance to build the ethical environment in their organizations.https://www.ijmae.com/article_114843_d8ba073a87f7f8084a393f27e332af7d.pdfrolesorganizational fitethical environment |
| spellingShingle | Andi Yustina L Liswandi Does Auditors’ Role Influence their Ethical Environment?: Examining the Mediating Roles of Organizational Fit International Journal of Management, Accounting and Economics roles organizational fit ethical environment |
| title | Does Auditors’ Role Influence their Ethical Environment?: Examining the Mediating Roles of Organizational Fit |
| title_full | Does Auditors’ Role Influence their Ethical Environment?: Examining the Mediating Roles of Organizational Fit |
| title_fullStr | Does Auditors’ Role Influence their Ethical Environment?: Examining the Mediating Roles of Organizational Fit |
| title_full_unstemmed | Does Auditors’ Role Influence their Ethical Environment?: Examining the Mediating Roles of Organizational Fit |
| title_short | Does Auditors’ Role Influence their Ethical Environment?: Examining the Mediating Roles of Organizational Fit |
| title_sort | does auditors role influence their ethical environment examining the mediating roles of organizational fit |
| topic | roles organizational fit ethical environment |
| url | https://www.ijmae.com/article_114843_d8ba073a87f7f8084a393f27e332af7d.pdf |
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