Object's details: EXAMINATION OF ETHICAL AND PROFESSIONAL CONDUCT OF LEBANESE EXTERNAL AUDITORS

Provider:Akademicka Platforma Czasopism

Description

Title:
EXAMINATION OF ETHICAL AND PROFESSIONAL CONDUCT OF LEBANESE EXTERNAL AUDITORS
Creator:
Abrach, Dalia;
Feghali, Khalil
Description:
This article proposes to analyze the ethical reasoning of Lebanese external auditors with regard to the extent of their compliance with the code of professional conduct. As part of a positivist epistemological format, a quantitative methodology was employed. The data were collected using semi-directive survey that was sent to 250 Lebanese external auditors. The final sample consisted of 207 Lebanese external auditors for which we used correlation and logistic regression. The results reveal that because of an economic dependance on their clients, Lebanese external auditors demonstrate an inability to remain independent. This limits compliance with the code of professional conduct and thus negatively affects the quality of audit work. This study adds to the sparse literature found in developing countries that highlight the behavior of Lebanese external auditors with respect to professional conduct, which has always been considered sensitive and complex.
Object availability:
free access
Rights: https://creativecommons.org/licenses/by-nd/4.0
Date:
2023.12.17
Type:
info:eu-repo/semantics/article;
info:eu-repo/semantics/publishedVersion
Language:
English
Source:
Copernican Journal of Finance & Accounting; Vol. 12 No. 1 (2023); 9-28;
Copernican Journal of Finance & Accounting; Tom 12 Nr 1 (2023); 9-28;
2300-3065;
2300-1240
Format:
application/pdf
Publisher:
Uniwersytet Mikołaja Kopernika w Toruniu
Relation: https://apcz.umk.pl/CJFA/article/view/47443/37168
Subject:
external auditor;
ethic;
professional;
independence;
quality;
behavior
Identifier: https://apcz.umk.pl/CJFA/article/view/47443
Data provider:
Akademicka Platforma Czasopism

Similar objects

EXAMINATION OF ETHICAL AND PROFESSIONAL CONDUCT OF LEBANESE EXTERNAL AUDITORS

Creator:Abrach, Dalia | Feghali, Khalil

Date:2023.12.17

Type:text

Monitoring Activities and Non Performing Loans of Financial Institutions in Nigeria

Creator:Ilelaboye, Charles Segun | Alade, Muyiwa Ezekiel

Date:2025.03.07

Type:text

Professional independent behaviour in interaction among beginning teachers and pupils

Creator:Hudáková, Tina

Date:2018.01.30

Type:other

A moderate position in the debate on the possibility and moral utility of the ethical standards codification

Creator:Klimczuk, Andrzej

Date:2019.02.14 | 2017

Type:image

Gloss on the Judgment of the German Federal Labor Court (Bundesarbeitsgericht) of 24 October 2018, Case 10 AZR 69/18, Previous Instance Regional Labor Court (Landesarbeitsgericht) Hamburg, Judgment of 30 August 2017, Case 5 Sa 21/17

Creator:Schirrmacher, Carsten

Date:2025.03.28

Type:text

Selected aspects of educational and occupational activity of young people with disabilities

Creator:Jarmużek, Joanna

Date:2018.01.30

Type:other

Various aspects of the doctor's quality of life

Creator:Leśkiewicz, Michał | Składanek, Justyna | Kopczyńska, Barbara | Cieszkowska, Joanna

Date:2024.09.01

Type:text

Criteria and indicators of quality assessment of future professionals training in the system of Ukrainian higher education

Creator:Boyko, Mariia

Date:2019.11.29

Type:text

Federacja Bibliotek Cyfrowych

Object's details: EXAMINATION OF ETHICAL AND PROFESSIONAL CONDUCT OF LEBANESE EXTERNAL AUDITORS

Description

Similar objects