Comparison of Ethical Reasoning between Accounting Student and Auditors
Keywords:Ethical Reasoning, Ethics, Auditing Profession, Business Ethics, Auditing Ethics, Ethical Dilemma.
The aim of this study is to determine the accounting students and auditors’ ethical reasoning in State of Azad Jammu & Kashmir. This study utilized mix methodology to find out cause and comparison. The data collected from 101 accounting students and 50 auditors by using a structured questionnaire.
Additionally, in-depth interviews of four auditors, and the head of a business school were conducted. The quantitative data was analysed by using independent sample t-test by using SPSS and qualitative data by using word cloud and word tree analysis by using NVivo software. The analysis reveals that difference in
the perception of accounting students and auditors is not statistically significant. It further shows that aauditors have higher level of moral reasoning when confronting the moral dilemma. The study also concludes that the auditor possesses a greater level of moral reasoning as compared to the accounting
students. The findings of this study will be beneficial for the audit and accounting professionals and for the heads of the business schools