Does corruption rule the auditor's soul? Examining the auditors' attitude toward accepting corruption behaviors
نوع المنشور
بحث أصيل
المؤلفون
النص الكامل
تحميل

This study investigates individual auditors' attitudes toward various corrupt behaviors in Palestine, an underexplored context. We examine the perception and determinants of auditors toward corruption and introduce the link between gender, job position, exposure to other cultures, age, and level of education as factors affecting attitudes toward corruption perception. Our findings reveal that auditors' perception of corruption differs across corrupt behaviors. In most surveyed behaviors, age is negatively associated with acceptance of corruption, and female auditors exhibit a higher attitude toward accepting corruption across various forms. Additionally, the auditor's position and outside education significantly impact their attitude toward accepting corruption. Our work fills an existing literature gap and provides valuable information for targeted regulators and professional bodies aiming to reduce corruption.

المجلة
العنوان
Economics & Politics
الناشر
Wiley Publishing
بلد الناشر
الولايات المتحدة الأمريكية
Indexing
Scopus
معامل التأثير
1,0
نوع المنشور
Both (Printed and Online)
المجلد
35
السنة
2023
الصفحات
1070-1098