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ABSTRACTS
Background: Conflicts of interest and the resulting ethical dilemmas play a decisive role in the unethical behaviour of independent auditors. The main objectives of this study are to identify different situations of conflict interest of independent auditors and the resulting ethical dilemmas and also to find measures for managing and controlling each of these situations. Method: A survey research design was adopted for this study. The researcher has used descriptive research design and Judgemental sampling method for the achievement of the study objectives. This research sampled 40 auditors in selected firms in Benin to participate in the research. A structured questionnaire was used to collect data online from the respondents, which were found to be valid and useful for this study. To conduct the analysis, the study utilized statistical package for social sciences (SPSS 27.0) which were presented in tables, mean and standard deviation. Linear Regression analysis was used to test each hypothesis. The reliability of the instrument was tested with the use of Cronbach’s Alpha reliability co efficient. Results: Findings showed that independent auditors become involved in conflicts of interest and ethical issues Conclusion: The results of this study are important because they can provide a good framework for promoting ethics in the auditing profession. Keywords: Conflict of interest, Ethical dilemmas, Auditor Independence, Regulatory Environment
