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Factors affecting the ethical judgement of external auditors in Metro Manila / Castillo, Maricar S.; Flores, Zshairah A.; Ofamin, Stephanie Rose S.; Siggaoat, Marie Angelie A. and Velez, Arvin Kaye B. 6

By: Castillo, Maricar S.; Flores, Zshairah A.; Ofamin, Stephanie Rose S.; Siggaoat, Marie Angelie A. and Velez, Arvin Kaye B. 4 0 16, [, ] | [, ] |

Contributor(s): 5 6 [] |

Language: Unknown language code Summary language: Unknown language code Original language: Unknown language code Series: ; 201646Edition: Description: 28 cm. 77ppContent type: text Media type: unmediated Carrier type: volumeISBN: ISSN: 2Other title: 6 []Uniform titles: | | Related works: 1 40 6 []Subject(s): -- 2 -- 0 -- -- | -- 2 -- 0 -- 6 -- | 2 0 -- | -- -- 20 -- | | -- -- -- -- 20 -- | -- -- -- 20 -- --Genre/Form: -- 2 -- Additional physical formats: DDC classification: | LOC classification: | | 2Other classification:

Contents:

Action note: In: Summary: ABSTRACT: The decline of public trust on the auditing profession due to numerous scandals over the years has led the researchers in undertaking this study. The purpose of this research is to examine the factors that significantly affect the ethical judgment of auditors in Metro Manila. These factors include personal factors such as gender, work experience, position level, and education level of auditors, and environmental factors such as firm size and perceived ethical climate of the firm. The respondents of this research are external auditors from different SEC-registered firms in Metro Manila. A total of 321 auditors responded to the survey through paper and electronic mail. Statistical methods employed lead the result that personal factors have a significant effect on the ethical judgment of auditors in Metro Manila while environmental factors have no such effect. It is strongly recommended by the researchers that further studies be done on other factors that may affect the ethical judgment of auditors, as well as the relationship between such factors using a wider research locale and other inferential analysis methods in order to get more comprehensive results. Other editions:

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Item type	Current location	Home library	Collection	Call number	Status	Date due	Barcode	Item holds
Book	PLM	PLM Filipiniana Section	Filipiniana-Thesis	T HF5667.C37.2016 (Browse shelf)	Available		FT5698

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Thesis: (Bachelor of Science in Accountancy) - Pamantasan ng Lungsod ng Maynila, 2016. 56

ABSTRACT: The decline of public trust on the auditing profession due to numerous scandals over the years has led the researchers in undertaking this study. The purpose of this research is to examine the factors that significantly affect the ethical judgment of auditors in Metro Manila. These factors include personal factors such as gender, work experience, position level, and education level of auditors, and environmental factors such as firm size and perceived ethical climate of the firm. The respondents of this research are external auditors from different SEC-registered firms in Metro Manila. A total of 321 auditors responded to the survey through paper and electronic mail. Statistical methods employed lead the result that personal factors have a significant effect on the ethical judgment of auditors in Metro Manila while environmental factors have no such effect. It is strongly recommended by the researchers that further studies be done on other factors that may affect the ethical judgment of auditors, as well as the relationship between such factors using a wider research locale and other inferential analysis methods in order to get more comprehensive results.

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