A cross-company comparative study on value congruence of CPAs of selected auditing firms

• Main Authors: Adarna, Ernest G., Clemente, Marie Azzura I., Cruz, Jennifer Desiree D.C., Po, Darlyn Katrina Jane T.
• Format: text
• Language: English
• Published: Animo Repository 2008
• Subjects: Accountants > Professional ethics; Accounting > Moral and ethical aspects"; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/13992
• Institution: De La Salle University

This study assessed the level of congruence of value systems of Certified Public Accountants (CPAs) of Securities and Exchange Commission's (SEC) Category A auditing firms in the Philippines. The basic values CPAs prefer and the value system which influenced them in decision-making were carefully investigated. The value survey questionnaire, containing 36 values, developed and validated by Rokeach (1978) was used for this study. Four auditing firms in Makati participated in this study. Results showed that there was no significant difference therefore, value congruence existed between and among the CPAs in the selected auditing firms. Recommendations were also provided on how the results will be useful for the auditing firms, current and future CPAs, and future researchers.