Ethical Human Resource Practice and Performance of Auditing Firms in Australia: A Case Study of Moore Australia


  • Tony Burke Esen Griffith University
  • Peter Katter Valech Griffith University
  • Bob Dutton Bhana Griffith University



Ethical human resource practices play a pivotal role in shaping the performance and reputation of auditing firms in Australia. By prioritizing ethical conduct throughout their human resource policies and initiatives, auditing firms can foster a culture of integrity, accountability, and trust. These practices include ethical hiring processes, comprehensive employee codes of conduct, ongoing training and development programs, and the promotion of work-life balance and employee well-being. When auditing firms demonstrate a strong commitment to ethical human resource practices, it positively impacts employee engagement, retention, and overall job satisfaction. The study used the descriptive research design. The target population was 25 employees of Moore Australia working in the Human Resource Department.  The study did sampling of 20 respondents that were selected from the target population of 25 employees of Moore Australia working in the Human Resource Department. Questionnaires were used to collect the data. In conclusion, Moore Australia highlights the significance of ethical human resource practices in the performance of auditing firms in Australia. Moore Australia's commitment to ethical conduct throughout its human resource policies, employee engagement initiatives, and leadership exemplification has contributed to enhanced employee satisfaction, client relationships, and overall business performance. Ethical human resource practices are a vital component of fostering a positive work culture, maintaining a strong reputation, and achieving long-term success in the auditing industry in Australia. The study recommended that auditing firms in Australia should focus on strengthening ethical leadership and fostering a culture of integrity throughout the organization. Additionally, enhancing employee engagement initiatives, promoting diversity and inclusion, and emphasizing continuous ethical communication and training are recommended to further improve ethical human resource practices and drive performance.

Keywords: Ethical Human Resource Practice, Performance, Auditing firms, Australia

Author Biographies

Tony Burke Esen, Griffith University

Griffith University

Peter Katter Valech , Griffith University

Griffith University

Bob Dutton Bhana, Griffith University

Griffith University


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How to Cite

Esen, T. B., Valech , P. K., & Bhana, B. D. (2023). Ethical Human Resource Practice and Performance of Auditing Firms in Australia: A Case Study of Moore Australia. Journal of Human Resource & Leadership, 7(4), 1–10.