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

See all articles by Eileen Zalkin Taylor

Eileen Zalkin Taylor

North Carolina State University

Mary B. Curtis

University of North Texas

Lawrence Chui

University of St. Thomas - Department of Accounting

Date Written: June 1, 2012

Abstract

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

Suggested Citation

Taylor, Eileen Zalkin and Curtis, Mary B. and Chui, Lawrence, The View from the Other Side: Staff Auditors' Observations of Questionable Peer Behavior (June 1, 2012). The CPA Journal, 82(6), 66-71 (2012), Available at SSRN: https://ssrn.com/abstract=2504214

Eileen Zalkin Taylor (Contact Author)

North Carolina State University ( email )

Campus Box 8113
Nelson Hall
Raleigh, NC 27695-8113
United States
919-513-2476 (Phone)

Mary B. Curtis

University of North Texas ( email )

1155 Union Circle, #305219
Denton, TX 76203
United States
940.565.4366 (Phone)

HOME PAGE: http://www.coba.unt.edu/acct/faculty/curtis/

Lawrence Chui

University of St. Thomas - Department of Accounting ( email )

1000 LaSalle Avenue
Minneapolis, MN 55403-2005
United States

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