ORCID Profile
0000-0002-3172-5595
Current Organisation
Pontificia Universidad Javeriana
Does something not look right? The information on this page has been harvested from data sources that may not be up to date. We continue to work with information providers to improve coverage and quality. To report an issue, use the Feedback Form.
Publisher: Virtus Interpress
Date: 2015
Abstract: This study examines the effects of personal values on ethical judgments of auditors in Kenya in relation to an auditor-client conflict scenario. It utilizes Schwartz’s (1992) personal value theory and measures ethical judgments by using both single-items and the Multidimensional Ethics Measure developed by Reidenbach and Robin (1988, 1990). The results show some significant differences in the ethical judgments of auditors in Kenya when exposed to an auditor-client conflict scenario. Specifically, auditors who rank high on values such as universalism are likely to not resolve auditor-client conflicts by acceding to clients’ wishes because they perceive such behavior as unethical. In addition, auditors who rank low on power also perceive such behavior as unethical. As such, the results provide support for a relationship between specific values and ethical judgments in the context of auditor-client conflict scenarios.
Publisher: Emerald
Date: 28-10-2023
DOI: 10.1108/MEDAR-08-2020-0986
Abstract: This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism. Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability. The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards. To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that in iduals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.
Publisher: Wiley
Date: 20-01-2017
DOI: 10.1111/AUAR.12150
Publisher: Virtus Interpress
Date: 2015
Abstract: This paper examines how industry specialization and the size of the client affect time pressure to complete an audit. The study used a s le size of 70 auditors to examine their perceptions of time pressure in different scenarios. The results of the experiment demonstrate that industry specialization significantly reduces the level of time pressure, indicating that industry specialist auditors work more efficiently and face less time pressure compared with non-specialist auditors. No significant relationship exists between the size of the client and time pressure, indicating that audit firms are likely to possess stronger bargaining power and resist pressure from clients to reduce audit hours when auditing large companies
Publisher: Wiley
Date: 08-03-2018
DOI: 10.1111/ACFI.12354
Publisher: Wiley
Date: 14-08-2021
DOI: 10.1111/IJAU.12246
Abstract: We examine whether ethnicity influences the ethical evaluation of an auditor's willingness (or unwillingness) to engage in whistleblowing. Utilising the concepts of ethnic identity and construal of self, we asked Kenyan auditors to assess an ethical dilemma in which auditors and wrongdoers belong to the same or a different ethnic group. We found that ethnic identity has no significant effect on an auditor's ethical evaluation of remaining silent if both the wrongdoer and potential whistleblower are from the same ethnic group. However, there is a significant effect on the ethical evaluation of whistleblowing if the wrongdoer is from a different ethnic group. We found that auditors with an interdependent construal of self are more likely to perceive as ethical the decision to remain silent if the wrongdoer is a member of their own ethnic group, but this finding did not hold when the wrongdoer is from a different ethnic group.
No related grants have been discovered for Medhat Endrawes.