ETHICAL DIMENSIONS OF INTERNAL AUDITING PRACTICES OF SELECTED COMPANIES IN INDIA
| dc.contributor.advisor | Chandra, Dr. Archana | |
| dc.contributor.author | SARPONG, GEORGE | |
| dc.date.accessioned | 2019-07-10T05:33:04Z | |
| dc.date.available | 2019-07-10T05:33:04Z | |
| dc.date.issued | 2019 | |
| dc.description | Ph. D. Thesis | en_US |
| dc.description.abstract | Cases of corporate scandals have attracted mainstream research attention to issues bordering on ethical judgement and ethical behavior. Although internal auditors have a crucial role to play in preventing such scandals, limited research attention has been directed at examining the factors that influence internal auditor’s ethical judgement. The few studies that considered this phenomenon have resorted to studying external auditors than internal auditors, and have also largely dwelled on the quantitative research design than the qualitative approach. This study seeks to examine four key factors (Internal control environment, ethical position/philosophy, national and organizational culture, and job versatility) that influence the ethical judgment of internal auditors in India. The study mainly dwells on the qualitative approach to study by employing interviews with internal auditors of 10 selected Indian companies and some quantitative approach, aspects also. Following data analysis techniques of Miles and Hubeerman, the study finds that “social stratification and filial piety” elements of the Hinduism culture has been exported to the organizational context in India; social stratification makes members of a caste want to protect colleagues even if they act unethically, whereas filial piety demands absolute loyalty to superiors and thereby making it impossible to question their actions. In addition, the study finds that the board of family firms in India are too trustful of management, hence compromising their oversight responsibility which may lead to unethical behavior. Besides, the study finds ethical relativism to be negatively associated with ethical behavior, whereas ethical idealism is positively associated with ethical behavior. Lastly, the study also that internal auditors who are more skillful and versatile are more likely to be objective. The study recommends that firms should always elevate the corporate code of ethics over societal and cultural judgment of what is wrong or right. | en_US |
| dc.identifier.uri | http://krishikosh.egranth.ac.in/handle/1/5810113551 | |
| dc.keywords | Keywords: Ethical Dimensions, Internal Auditing Practices, Companies | en_US |
| dc.language.iso | en | en_US |
| dc.pages | 195p. | en_US |
| dc.publisher | JOSEPH SCHOOL OF BUSINESS STUDIES & COMMERCE SAM HIGGINBOTTOM UNIVERSITY OF AGRICULTURE TECHNOLOGY AND SCIENCES (FORMALLY ALLAHABAD AGRICULTURE INSTITUTE) ALLAHABAD (PRAYAGRAJ)-211007, UTTAR PRADESH, INDIA | en_US |
| dc.research.problem | ETHICAL DIMENSIONS OF INTERNAL AUDITING PRACTICES OF SELECTED COMPANIES IN INDIA | en_US |
| dc.sub | Accounting | en_US |
| dc.subject | null | en_US |
| dc.theme | ETHICAL DIMENSIONS OF INTERNAL AUDITING PRACTICES OF SELECTED COMPANIES IN INDIA | en_US |
| dc.these.type | Ph.D | en_US |
| dc.title | ETHICAL DIMENSIONS OF INTERNAL AUDITING PRACTICES OF SELECTED COMPANIES IN INDIA | en_US |
| dc.type | Thesis | en_US |