期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2013
卷号：2
期号：8
页码：472-477
DOI：10.5923/j.ijfa.20130208.11
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemma through Auditing Students. This study considers the possibility of auditing students’ ethical sensitivity being affected by two individual factors, namely ethical orientation and religiosity. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and supported that ethical orientation and religiosity may affect ethical sensitivity decision among student. The suggestion model proposes that ethical sensitivity is influenced by religiosity via ethical orientation. Nonetheless, the influence of religiosity on ethical sensitivity is expected to be via ethical orientation.
关键词：Auditing; Students; Ethical sensitivity; Religiosity and ethical orientation
