This study investigates individual auditors' attitudes toward various corrupt behaviors in Palestine, an underexplored context. We examine the perception and determinants of auditors toward corruption and introduce the link between gender, job position, exposure to other cultures, age, and level of education as factors affecting attitudes toward corruption perception. Our findings reveal that auditors' perception of corruption differs across corrupt behaviors. In most surveyed behaviors, age is negatively associated with acceptance of corruption, and female auditors exhibit a higher attitude toward accepting corruption across various forms. Additionally, the auditor's position and outside education significantly impact their attitude toward accepting corruption. Our work fills an existing literature gap and provides valuable information for targeted regulators and professional bodies aiming to reduce corruption.

Title

Economics & Politics

Publisher

Wiley Publishing

Publisher Country

United States of America

Indexing

Scopus

Impact Factor

1.0

Publication Type

Both (Printed and Online)

Volume

35

Year

2023

Pages

1070-1098