The View from the Other Side: Staff Auditors' Observations of Questionable Peer Behavior
The CPA Journal, 82(6), 66-71 (2012)
Posted: 15 Oct 2014
Date Written: June 1, 2012
This study classifies and reports public auditors’ observations of unethical behavior within their offices. Sixty-six of 238 survey respondents reported observing eighty instances of unethical behavior in their offices. The majority of behaviors are audit-related; although many are workplace related. Audit standards violations threaten audit quality, increasing litigation risk, while workplace behavior violations lead to demoralization and employee turnover, a significant threat given CPA firms’ focus on attracting and retaining qualified and talented professionals. Identification of these activities can help managers understand what types of activities that employees judge as unethical. With this knowledge, managers can begin to address employee concerns and work toward developing a positive organizational climate.
Keywords: auditors, ethics, audit quality, CPA firms
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