Auditors’ Ethical Reasoning in Developing Countries: The Case of Egypt

  title={Auditors’ Ethical Reasoning in Developing Countries: The Case of Egypt},
  author={Engy E. Abdelhak and Ahmed A. Elamer and Aws Alhares and Craig McLaughlin},
  journal={PRN: Applied Ethics (Topic)},
Purpose The purpose of this study is to investigate Egyptian auditors’ ethical reasoning, to understand whether auditors’ ethical reasoning is influenced by audit firm size and/or auditor’s position. Design/methodology/approach This paper draws on 178 questionnaires that include six different ethical scenarios. This paper also uses the accounting ethical dilemma instrument that is developed by Thorne (2000) to measure the ethical reasoning of Egyptian auditors. Findings The findings are… 
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