The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs

Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in s...

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Autores: Morales-Sánchez, Rafael, Rafael Morales-Sánchez,, Orta-Pérez, Manuel, Rodríguez-Serrano, M. Ángeles
Tipo de recurso: artículo
Fecha de publicación:2020
País:España
Institución:Universidad Pablo de Olavide (UPO)
Repositorio:RIO. Repositorio Institucional Olavide
Idioma:español
OAI Identifier:oai:rio.upo.es:10433/25684
Acceso en línea:https://hdl.handle.net/10433/25684
Access Level:acceso abierto
Palabra clave:Agency theory
Auditors' behavior
Benefits of ethical behavior
Control costs
Trust
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spelling The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced CostsMorales-Sánchez, RafaelRafael Morales-Sánchez,Orta-Pérez, ManuelRodríguez-Serrano, M. ÁngelesAgency theoryAuditors' behaviorBenefits of ethical behaviorControl costsTrustStudies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor's work has been highlighted. Therefore, the aim of our paper is to show the impact of auditors' sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner's supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model.Springer20262026-01-2020202020-01-0120202020-01-01journal articlehttp://purl.org/coar/resource_type/c_6501AMhttp://purl.org/coar/version/c_ab4af688f83e57aainfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/10433/25684reponame:RIO. Repositorio Institucional Olavideinstname:Universidad Pablo de Olavide (UPO)Españolspaopen accesshttp://purl.org/coar/access_right/c_abf2Attribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:rio.upo.es:10433/256842026-06-13T12:46:27Z
dc.title.none.fl_str_mv The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs
title The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs
spellingShingle The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs
Morales-Sánchez, Rafael
Agency theory
Auditors' behavior
Benefits of ethical behavior
Control costs
Trust
title_short The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs
title_full The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs
title_fullStr The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs
title_full_unstemmed The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs
title_sort The Benefits of Auditors' Sustained Ethical Behavior: Increased Trust and Reduced Costs
dc.creator.none.fl_str_mv Morales-Sánchez, Rafael
Rafael Morales-Sánchez,
Orta-Pérez, Manuel
Rodríguez-Serrano, M. Ángeles
author Morales-Sánchez, Rafael
author_facet Morales-Sánchez, Rafael
Rafael Morales-Sánchez,
Orta-Pérez, Manuel
Rodríguez-Serrano, M. Ángeles
author_role author
author2 Rafael Morales-Sánchez,
Orta-Pérez, Manuel
Rodríguez-Serrano, M. Ángeles
author2_role author
author
author
dc.contributor.none.fl_str_mv
dc.subject.none.fl_str_mv Agency theory
Auditors' behavior
Benefits of ethical behavior
Control costs
Trust
topic Agency theory
Auditors' behavior
Benefits of ethical behavior
Control costs
Trust
description Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor's work has been highlighted. Therefore, the aim of our paper is to show the impact of auditors' sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner's supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model.
publishDate 2020
dc.date.none.fl_str_mv 2020
2020-01-01
2020
2020-01-01
2026
2026-01-20
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
AM
http://purl.org/coar/version/c_ab4af688f83e57aa
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/10433/25684
url https://hdl.handle.net/10433/25684
dc.language.none.fl_str_mv Español
spa
language_invalid_str_mv Español
language spa
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial-NoDerivatives 4.0 International
http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial-NoDerivatives 4.0 International
http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Springer
publisher.none.fl_str_mv Springer
dc.source.none.fl_str_mv reponame:RIO. Repositorio Institucional Olavide
instname:Universidad Pablo de Olavide (UPO)
instname_str Universidad Pablo de Olavide (UPO)
reponame_str RIO. Repositorio Institucional Olavide
collection RIO. Repositorio Institucional Olavide
repository.name.fl_str_mv
repository.mail.fl_str_mv
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