AUDIT TEAM NORMS: THE DETERRENT TO AUDITORS’ UNETHICAL BEHAVIOR

CHADEGANI A.A.¹, JARI A.^2
1Department of Accounting, Faculty of Economic and Management, University Kebangsaan Malaysia, Malaysia.
²Department of Accounting, Islamic Azad University, Andimeshk Branch, Andimeshk, Iran.

Received : 05-11-2013     Accepted : 03-12-2013     Published : 30-12-2013
Volume : 3     Issue : 1       Pages : 20 - 24
Bioinfo Bus Manag 3.1 (2013):20-24

The unethical behavior of auditors is a vital concern for regulators, investors, the accounting and auditing profession after the collapse of Arthur Andersen. As a result of this scandal, researchers try to gain better understanding of influencing factors that will motivate auditors to behave ethically. Based on theory of planned behavior, the pressure from environment on auditors to act ethically is one of the factors which may motivates auditors to less involve in unethical behaviors. In this article, audit team norm will be introduced as an audit team factor which is the deterrent to unethical behavior of auditors. Therefore, audit team policies and regulations could motivate auditors to act ethically and increase the quality of their work by increasing the ethical norms in the audit team.