The Effects of Auditors' Ethical Orientation on Commitment and Ethical Sensitivity.
研究审计师的伦理取向如何影响其伦理敏感性和组织与职业承诺，发现相对主义取向的审计师更难识别伦理问题且承诺更低，而理想主义取向虽提高职业承诺却降低伦理敏感性。
Abstract A significant body of research has demonstrated that ethical judgments are a function of individuals' ethical perceptions, or sensitivity. Little research, however, has been conducted to examine ethical sensitivity, and none has examined this sensitivity among auditors. This study used a path analytic approach to examine the ethical orientation, commitment, and ethical sensitivity of 207 auditors in a Big Six firm. Auditors' ethical orientations were found to influence not only their ethical sensitivity, but also their organizational and professional commitment. The results indicate that relativistic auditors were less likely to recognize ethical issues in an auditing scenario and were less committed to the firm and the profession than nonrelativists. Idealism was associated with a higher level of professional commitment, but with a reduced level of ethical sensitivity. Higher levels of commitment, however, did not result in more ethically sensitive auditors.