Author:
Mostafa Diana,Hussain Mostaq,Mohamed Ehab K.A.
Abstract
Purpose
This paper aims to examine the effect of religiosity on the degree of auditor independence given the significance of symbolic gestures constructed by client economic conditions in different situations before and after considering the degree of auditors’ moral development.
Design/methodology/approach
The paper uses an experimental design based on running mixed factorial analysis of variance (SPANOVA) using mainly repeated measures GLM to test the interaction effects between (and within) variables on auditor independence.
Findings
The main findings indicate that there is a significant interactional effect between the degree of moral development and intrinsic religiosity on the degree of auditor independence, given the stimulating effect of the client’s economic gestures/conditions.
Practical implications
The Egyptian economy is growing and ensuring that auditor independence is paramount to sustaining the local, as well as foreign investors’ interest. Hence, this study is very important in highlighting factors that might lead to some impairment of auditors’ independence.
Originality/value
To the best of the authors’ knowledge, this study is the first to test the interactional effect between the religious orientation rather than religious affiliation and moral development on the degree of auditor independence, such a relationship has not been tested before in the literature. Additionally and most importantly, it uses statistical measurement through its experimental design, as there is a lack of studies in terms of auditor independence in Egypt. The existing literature follows the perceptional assessment rather than the real measurement of the degree of auditor independence.
Subject
Accounting,General Economics, Econometrics and Finance,General Business, Management and Accounting
Reference62 articles.
1. Religiosity, subjective well-being, self-esteem, and anxiety among Kuwaiti Muslim adolescents;Mental Health, Religion and Culture,2011
2. Perceptions of auditor’s independence: a regional study involving Saudi Arabia, Kuwait and United Arab Emirates,2002
3. The relationships among moral development, religiosity and religious orientation in students;Procedia – Social and Behavioral Sciences,2013
4. Business students’ perception of ethics and moral judgment: a cross-cultural study;Journal of Business Ethics,2003
5. Perceptions of auditor independence in Barbados;Managerial Auditing Journal,2006
Cited by
9 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献