Szczegóły obiektu: EXAMINATION OF ETHICAL AND PROFESSIONAL CONDUCT OF LEBANESE EXTERNAL AUDITORS

Instytucja dostarczająca:Akademicka Platforma Czasopism

Opis

Tytuł:
EXAMINATION OF ETHICAL AND PROFESSIONAL CONDUCT OF LEBANESE EXTERNAL AUDITORS
Twórca:
Abrach, Dalia;
Feghali, Khalil
Opis:
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.
Dostępność obiektu:
Dostęp otwarty
Prawa: https://creativecommons.org/licenses/by-nd/4.0
Data:
2023.12.17
Typ:
info:eu-repo/semantics/article;
info:eu-repo/semantics/publishedVersion
Język:
angielski
Źródło:
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
Wydawca:
Uniwersytet Mikołaja Kopernika w Toruniu
Relacja: https://apcz.umk.pl/CJFA/article/view/47443/37168
Temat i słowa kluczowe:
external auditor;
ethic;
professional;
independence;
quality;
behavior
Identyfikator: https://apcz.umk.pl/CJFA/article/view/47443
Dostawca danych:
Akademicka Platforma Czasopism

Podobne obiekty

EXAMINATION OF ETHICAL AND PROFESSIONAL CONDUCT OF LEBANESE EXTERNAL AUDITORS

Twórca:Abrach, Dalia | Feghali, Khalil

Data:2023.12.17

Rodzaj zawartości:teksty

Monitoring Activities and Non Performing Loans of Financial Institutions in Nigeria

Twórca:Ilelaboye, Charles Segun | Alade, Muyiwa Ezekiel

Data:2025.03.07

Rodzaj zawartości:teksty

Professional independent behaviour in interaction among beginning teachers and pupils

Twórca:Hudáková, Tina

Data:2018.01.30

Rodzaj zawartości:pozostałe

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

Twórca:Klimczuk, Andrzej

Data:2019.02.14 | 2017

Rodzaj zawartości:obrazy

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

Twórca:Schirrmacher, Carsten

Data:2025.03.28

Rodzaj zawartości:teksty

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

Twórca:Jarmużek, Joanna

Data:2018.01.30

Rodzaj zawartości:pozostałe

Various aspects of the doctor's quality of life

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

Data:2024.09.01

Rodzaj zawartości:teksty

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

Twórca:Boyko, Mariia

Data:2019.11.29

Rodzaj zawartości:teksty

Federacja Bibliotek Cyfrowych

Szczegóły obiektu: EXAMINATION OF ETHICAL AND PROFESSIONAL CONDUCT OF LEBANESE EXTERNAL AUDITORS

Opis

Podobne obiekty