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UM E-Theses Collection (澳門大學電子學位論文庫)

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Title

Macau auditors' views of audit independence and ethical values

English Abstract

This paper provides a full scope of recent development of auditing standards and the Code of Ethics in Macau. It investigates Macau auditors’ perception of the Code of Ethics in terms of two areas (1) audit independence and (2) auditor-client relationships. The study also examines the connection between auditor’s views about their firm’s ethical cultures and their attitudes towards the Code of Ethics. Results show that Macau auditors are aware of the importance of the Codes of Ethics and their views are significantly affected by their immediate workplaces’ ethical climates during the observations of this study. This study also finds that male auditors display greater concerns for the need to adhere to the Code of Ethics compared with female auditors. This study adopts questionnaire survey and quantitative analysis techniques to investigate the ethical climate of the auditing professionals in Macau. It is the first investigation of auditing standards and the Code of Ethics in Macau. Finally, this research also contributes more understanding of the ethical climate and auditor’s attitude about the Code of Ethics in the Macau CPA firms.

Issue date

2012

Author

Lin, Jin

Faculty

Faculty of Business Administration

Degree

M.B.A.

Subject

Auditing -- Macau

Corporate governance -- Moral and ethical aspects -- Macau

Accounting -- Department of Accounting and Information Management

Supervisor

Yuen, Chun Yip

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Location
1/F Zone C
Library URL
991001782689706306