I Gusti Agung Gde Adhi Raditya

Ethical Orientation, Situational Factors and Auditors' Ethical Decision Making in Bali: A Moderating Variable of Locus of Controls

I Gusti Agung Gde Adhi Raditya, Ni Made Dwi Ratnadi, Made Gede Wirakusuma & I Gusti Ayu Made Asri Dwija Putri · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to examine the influence of ethical orientation and situational factors on auditors' ethical decision-making in Bali, with locus of control as a moderating variable. Study Design: A quantitative study using the Partial Least Square (PLS) technique for data a...