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Effects of Auditors' Networking on their Performance and Ethical Behaviors

Thu, March 13, 3:30 to 5:00pm, Sheraton Dallas Hotel, TBA

Abstract

Using moral development and familiarity theoretical frameworks, this paper reports the findings of five semi-structured interviews with audit partners on a close relationship between networks and performance. As expected, auditors’ networks and performance inversely to relate to their ethical behavior. As the level of trusts and confidence increases, players in a network tend to be flexible in following the rigid rule-based six stages of moral behavior and reasoning. Flexibility helps secure continuing relationships as long as the players observe the societal norms and regulations. The findings have wide ramifications to the regulators, stockholders, and the auditing and other professions when appointing their auditors, designing work place ethical guides, conducting business deals and dealing with ethical dilemmas.

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