Factors influencing auditor’s compliance with professional code of ethics in Tanzania
| dc.contributor.author | Gabriel, Gaston | |
| dc.date.accessioned | 2020-05-21T12:39:33Z | |
| dc.date.available | 2020-05-21T12:39:33Z | |
| dc.date.issued | 2016 | |
| dc.description | Available in printed form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HF5668.25.G32) | en_US |
| dc.description.abstract | The purpose of this study is to identify factors that influence auditor’s compliance to professional code of ethics while conducting their work. This study guided by the specific objectives base on organizational factors, political influence and personal factors. These are key determination of organizational-professional conflict which can threat auditors’ compliance to professional code of conducts. This study focused on the internal and external auditing firms in Tanzania. The study was conducted in auditing firms based in Dar es Salaam. Quantitative approach used to analyze factors influencing auditors’ compliance to professional code of ethics using self-completion questionnaire. Both primary and secondary data were collected, analyzed and presented into bivariate Pearson correlation, mean and standard deviations and linear regressions were used to test hypotheses. The study found out that, Organizational support is statistically correlated with auditor’s compliance to professional code of conducts. On the other hand, the study found out that political influence and demographic factors have insignificant correlation with auditors’ compliance to professional code of conducts. From the findings of this study it is recommended that National Board of Accountants and Auditors and other related bodies should try and bring out more standards on auditing principles and educate political leaders on them and formulate policies which will act in harmony of both auditors and organizations. These policies will make it mandatory for all auditors and organizations to comply and strictly adhere to them which in turn can reduce the pressure and conflict of interests. | en_US |
| dc.identifier.citation | Gabriel, G. (2016) Factors influencing auditor’s compliance with professional code of ethics in Tanzania. Master dissertation, University of Dar es Salaam. Dar es Salaam. | en_US |
| dc.identifier.uri | http://41.86.178.5:8080/xmlui/handle/123456789/11366 | |
| dc.language.iso | en | en_US |
| dc.publisher | University of Dar es Salaam | en_US |
| dc.subject | Auditors | en_US |
| dc.subject | Proffessional ethics | en_US |
| dc.title | Factors influencing auditor’s compliance with professional code of ethics in Tanzania | en_US |
| dc.type | Thesis | en_US |