Adekoya Adeleke Clement, Oboh Collins Sankay, Oyewumi Obafemi Rufus
Afe Babalola University, Ado-Ekiti, Nigeria.
University of Lagos (UNILAG), Lagos, Nigeria.
Heliyon. 2020 Jul 1;6(6):e04271. doi: 10.1016/j.heliyon.2020.e04271. eCollection 2020 Jun.
This paper examines the perception of accountants (chartered and non-chartered) of the personal factors influencing auditors' ethical behaviours in Nigeria. Data were obtained from 152 accountants (80 chartered and 72 non-chartered) in Lagos State Nigeria through the use of a well-structured questionnaire. The data collected were analysed using nonparametric tests (Wilcoxon rank-sum test and Mann-Whitney test) to check for differences in the perceptions of chartered and non-chartered accountants of the personal factors influencing auditors' ethical behaviours. The results showed that, except for auditors' age, there is a consensus in the perceptions of both chartered and non-chartered accountants of the personal factors influencing auditors' ethical behaviours. While there were significant divergent views on whether age influences auditors' ethical behaviours, fear of sanction, religion, upbringing, conscience, gender, and personal values were found to be influencers of auditors' ethical behaviours. The study offers value to professional accounting bodies in that it provides empirical explanations to guide the pursuit of sustainable and resilient ethical values among accounting professionals.
本文考察了尼日利亚特许会计师和非特许会计师对影响审计师道德行为的个人因素的看法。通过使用结构良好的问卷，从尼日利亚拉各斯州的152名会计师（80名特许会计师和72名非特许会计师）那里获取了数据。对收集到的数据使用非参数检验（威尔科克森秩和检验和曼-惠特尼检验）进行分析，以检验特许会计师和非特许会计师对影响审计师道德行为的个人因素的看法是否存在差异。结果表明，除了审计师的年龄外，特许会计师和非特许会计师对影响审计师道德行为的个人因素的看法存在共识。虽然对于年龄是否影响审计师的道德行为存在重大分歧，但发现对制裁的恐惧、宗教、教养、良知、性别和个人价值观是审计师道德行为的影响因素。该研究对专业会计团体具有价值，因为它提供了实证解释，以指导在会计专业人员中追求可持续和有韧性的道德价值观。
