A Study Of Accountants’ Consciousness Of The Factors Influencing Auditors’ Ethical Behavior In Ghana.

Abstract

The research examines the conscious factors of professional accountants without professional qualifications in Ghana on the factors affecting the ethical behavior of auditors in Ghana. The study focuses on four major cities in Ghana. The cities are Kumasi, Western, and Ahafo. Data was gathered from 200 accountants, which included 51 professional accountants and 149 accountants using a well-organized questionnaire. The data obtained was analyzed with Wilcoxon rank sum as well as the Mann-Whitney test to examine whether the differences exist between professional accountants and other professional qualifications on the individual factors consciousness to influence auditors in behaving ethically. From the findings of the study, the identified personal factors (gender, age, conscience, personal values, religion, fear of sanction, and upbringing) affect auditors’ ethical behavior in Ghana. Also, the opinions of professional accountants and other professional qualifications on the factors influencing auditors’ ethical behavior were significantly not different. The study recommends that institutions pay more attention to personal factors such as the auditor’s gender, age, and religious affiliation, when creating appropriate ethical standards and also when recruiting people to work as auditors. Institutions should also establish appropriate ethics training for staff members and all auditors emphasizing personal factors.