The Influence of Auditors’ Moral Disengagement on Audit Quality in Medium and Large-Sized Firms in the United States: A Focus on Ethical Decision-Making

Moral disengagement in auditors is a critical factor when shaping choices made during audit services and audit quality. Each component of ethical disengagement, judgment, and audit reliability can be broken down into factors that further affect the overarching relationship. Data shows that as an auditor’s moral disengagement increases, less ethical choices are made. This inverse relationship substantiates the need for a higher standard of training that focuses on increasing the elements that positively influence the performance of an audit in larger firms. Lack of high-quality audits from Big Four firms in the U.S. decreases trust and leads to audit results.