A Conceptual Study on Factors Ethical Practices of Auditing

International Journal of Economics and Management Studies

© 2019 by SSRG - IJEMS Journal

Volume 6 Issue 9

Year of Publication : 2019

Authors : Khushbu.B

10.14445/23939125/IJEMS-V6I9P122

How to Cite?

Khushbu.B, "A Conceptual Study on Factors Ethical Practices of Auditing," SSRG International Journal of Economics and Management Studies, vol. 6,  no. 9, pp. 170-175, 2019. Crossref, https://doi.org/10.14445/23939125/IJEMS-V6I9P122

Abstract:

This article examines however external auditing and social control ownership relate to firm valuation. it's argued that each external auditors (which function associate degree external observance function) associate degree social control possession (which is an internal observance function) have an effect on firm price, whereas internal monitoring by managers and external observance by auditors were viewed as substitutes or enhances. once dominant for the impact of exogenous variables, the results reveal the existence of a substitution observance impact between auditors and the social control cluster. to boot, firm valuation is found to be a major determinant of social control ownership. A dis-aggregated analysis of corporations per size and leverage suggests the existence of a complementary monitoring impact between auditors and managers, especially for low-leveraged corporations

Keywords:

Auditing, ethical auditing, ethical practices

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