Deviant audit conduct before and during the Lebanese crisis: a gender-based examination

Purpose This study investigates auditors' ethical behavior during the Lebanese multidimensional crisis, characterized by an economic downturn, bank restrictions, security issues, rising inflation and a health crisis. It explores shifts in attitudes toward deviant audit conduct (DAC) from the pre-crisis to the crisis periods and explores variations in perceptions based on gender. Design/methodology/approach This study adopts a retrospective dual-period approach, whereby auditors are asked to respond to the same set of statements twice within the same questionnaire to indicate their perceptions of DAC before and during the crisis. Paired sample t-tests and MANOVA are used to analyze shifts in auditors' perception toward DAC. Findings Results indicate an increase in DAC during the multifaceted crisis. It also uncovers variations in perceptions of DAC based on gender. Unlike most earlier studies demonstrating that females are less prone to unethical conduct, the study shows that females are more accepting of DAC in both periods, particularly during the crisis. Originality/value The originality of this paper emanates from its theme and design. It examines shifts in DAC under a multi-layered crisis in the Middle East, an underexplored topic in the literature. It adopts a dual-period retrospective design, which involves collecting data from the same auditors in both periods while controlling personal characteristics. By highlighting the impact of gender and extreme pressures on ethical behavior, it provides valuable insights for supporting auditors during crises.