The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions

Ethical decision making cannot be done in isolation, and some conditional factors such as field of the work, organizational culture and job characteristics have influences on it. The ambitious decisions lead to misleading of financial reporting role. This study investigates the effects of ethical le...

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Autores principales:	Javad Moradi, Zahra Zakizadeh
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2014
Materias:	ethics in accounting moral intensity ethical leadership internal audit function Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/8608b43b5bb44b3c953ded55ba7c17e9
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spelling	oai:doaj.org-article:8608b43b5bb44b3c953ded55ba7c17e92021-11-04T19:47:21ZThe Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions2008-89142476-292X10.22103/jak.2014.863https://doaj.org/article/8608b43b5bb44b3c953ded55ba7c17e92014-12-01T00:00:00Zhttps://jak.uk.ac.ir/article_863_e5c4f359da37c9d42c65fc91828e06fa.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XEthical decision making cannot be done in isolation, and some conditional factors such as field of the work, organizational culture and job characteristics have influences on it. The ambitious decisions lead to misleading of financial reporting role. This study investigates the effects of ethical leadership, internal audit function and moral intensity on financial reporting decisions. This study is a descriptive survey research. The statistical society of the study is divided into two groups: the accountants of the firms listed in the Tehran Stock Exchange (TSE) and the accountants of the other firms selected form Shiraz Industrial Township. Data analysis is done utilizing ANCOVA, Vari-max and Sobel test. The findings show that ethical leadership and internal audit function interact and influence on doing non-ethical practice, jointly. The results also indicate that in comparison to the other situations, in the situation of weak ethical leadership and strong internal audit function, the probability of doing non-ethical practice is less. Moral intensity has a moderating effect on the relationship, too. Moral intensity has an interaction with ethical leadership and internal audit function, preventing a non-ethical practice of accountants.Javad MoradiZahra ZakizadehShahid Bahonar University of Kermanarticleethics in accountingmoral intensityethical leadershipinternal audit functionAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 18, Pp 141-163 (2014)
institution	DOAJ
collection	DOAJ
language	FA
topic	ethics in accounting moral intensity ethical leadership internal audit function Accounting. Bookkeeping HF5601-5689
spellingShingle	ethics in accounting moral intensity ethical leadership internal audit function Accounting. Bookkeeping HF5601-5689 Javad Moradi Zahra Zakizadeh The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions
description	Ethical decision making cannot be done in isolation, and some conditional factors such as field of the work, organizational culture and job characteristics have influences on it. The ambitious decisions lead to misleading of financial reporting role. This study investigates the effects of ethical leadership, internal audit function and moral intensity on financial reporting decisions. This study is a descriptive survey research. The statistical society of the study is divided into two groups: the accountants of the firms listed in the Tehran Stock Exchange (TSE) and the accountants of the other firms selected form Shiraz Industrial Township. Data analysis is done utilizing ANCOVA, Vari-max and Sobel test. The findings show that ethical leadership and internal audit function interact and influence on doing non-ethical practice, jointly. The results also indicate that in comparison to the other situations, in the situation of weak ethical leadership and strong internal audit function, the probability of doing non-ethical practice is less. Moral intensity has a moderating effect on the relationship, too. Moral intensity has an interaction with ethical leadership and internal audit function, preventing a non-ethical practice of accountants.
format	article
author	Javad Moradi Zahra Zakizadeh
author_facet	Javad Moradi Zahra Zakizadeh
author_sort	Javad Moradi
title	The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions
title_short	The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions
title_full	The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions
title_fullStr	The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions
title_full_unstemmed	The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions
title_sort	effect of ethical leadership, internal audit function and moral intensity on financial reporting decisions
publisher	Shahid Bahonar University of Kerman
publishDate	2014
url	https://doaj.org/article/8608b43b5bb44b3c953ded55ba7c17e9
work_keys_str_mv	AT javadmoradi theeffectofethicalleadershipinternalauditfunctionandmoralintensityonfinancialreportingdecisions AT zahrazakizadeh theeffectofethicalleadershipinternalauditfunctionandmoralintensityonfinancialreportingdecisions AT javadmoradi effectofethicalleadershipinternalauditfunctionandmoralintensityonfinancialreportingdecisions AT zahrazakizadeh effectofethicalleadershipinternalauditfunctionandmoralintensityonfinancialreportingdecisions
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The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions

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