Investigating the Relationship Between Accounting Ethics and Professional Integrity Among Practicing Auditors

Posted: Aug 10, 2023

• Maria Allen
• Maria Carter
• Maria Harris

Abstract

This research presents a novel investigation into the complex relationship between accounting ethics and professional integrity among practicing auditors, employing an innovative methodological framework that integrates behavioral economics, neuroethical assessment, and computational linguistics. Unlike traditional survey-based approaches in accounting ethics research, this study utilizes a multi-modal data collection strategy combining implicit association testing, eye-tracking during ethical dilemma resolution, and natural language processing of audit documentation. The research addresses a significant gap in the literature by examining how subconscious cognitive processes and behavioral patterns influence ethical decision-making in high-pressure audit environments. Our findings reveal previously undocumented patterns in how auditors process ethical dilemmas, demonstrating that professional integrity manifests not only through conscious ethical reasoning but also through measurable behavioral and linguistic markers. The study introduces the concept of 'ethical fluency' as a quantifiable metric for assessing professional integrity, representing a paradigm shift in how accounting ethics is conceptualized and measured. Results from our sample of 147 practicing auditors indicate strong correlations between specific behavioral patterns during ethical dilemma resolution and long-term professional integrity outcomes, providing empirical evidence for the development of more effective ethics training and assessment tools in the accounting profession.