The Influence of the Code of Ethics and Corporate Ethical Values on the Ethical Judgment of Auditors: Evidence from Vietnam

Abstract Accounting fraud and auditing fraud are important areas of research that have both theoretical and practical implications. A strong and sound code of ethics and ethical values are in place in order to prevent these frauds. The study investigates the impact of the code of ethics and audit firms’ corporate ethical values on auditors’ ethical judgment in Vietnam. Based on questionnaires collected from Vietnamese auditors, the results of the study indicate that the code of ethics for professional accountants has a significant influence on the auditors’ ethical judgment. Whereas the finding only shows minor support for the influence of the audit firms’ corporate ethical values on the auditors’ ethical judgment. The study has implications for audit firms and professional bodies in their continuous efforts to promote understanding and compliance with the code of ethics and develop a strong corporate ethical culture in the firms.

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