The effect of demographic factors on ethical dilemma: empirical evidence from certified public accountancy firms in Ethiopia Online publication date: Wed, 04-Aug-2021
by Bamlaku Kassie
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 7, No. 3, 2021
Abstract: In different developing nations, managers, leaders, and business owners are exposed to money corruption and the root cause of this corruption is unethical decisions made by public accountants. This paper focuses on identified areas of ethical dilemma and the most important demographic factors that affect the ethics of professional accountancy. The research selected 317 certified public accountants as a sample based on probability sampling techniques. The study used an ethical dilemma as the main variable. The study used an independent sample t-test and one-way ANOVA parametric test. The findings of the study summarise that presentation of financial reports, audit time by tax auditors, and tax-related matters are the three most difficult areas of professional conflict of interest that affect professional activities. Results showed that demographic variable of gender, age, level of education, and professional experience, were a significant variation in each group for exposing ethical dilemmas.
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