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  1. Mohammad J. Abdolmohammadi & C. Richard Baker (2006). Accountants' Value Preferences and Moral Reasoning. Journal of Business Ethics 69 (1):11 - 25.
    This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...)
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  2. Mohammad J. Abdolmohammadi, William J. Read & D. Paul Scarbrough (2003). Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning? Journal of Business Ethics 42 (1):71 - 81.
    Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants'' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/Thinking (ST) cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels (...)
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  3. William J. Bollom (1988). Ethics and Self-Regulation for CPAs in the U.S.A. Journal of Business Ethics 7 (1-2):55 - 61.
    This paper explores three questions: (1) Why should Certified Public Accountants (CPAs), as a group, adhere to their code of ethics? (2) Why should an individual CPA adhere to the code? (3) Of what significance are the answers to these questions in regards to possible changes in the accounting curriculum and the CPA profession's present concern for self-regulation through quality control reviews? The paper concludes that all college accounting majors should be required to take an ethics course and that the (...)
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  4. Gail Eynon, Nancy Thorley Hills & Kevin T. Stevens (1997). Factors That Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession. [REVIEW] Journal of Business Ethics 16 (12-13):1297-1309.
    The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...)
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  5. James Franklin, Accountancy and the Quantification of Rights: Giving Moral Values Legal Teeth. Centre for an Ethical Society Papers.
    If a company’s share price rises when it sacks workers, or when it makes money from polluting the environment, it would seem that the accounting is not being done correctly. Real costs are not being paid. People’s ethical claims, which in a smaller-scale case would be legally enforceable, are not being measured in such circumstances. This results from a mismatch between the applied ethics tradition and the practice of the accounting profession. Applied ethics has mostly avoided quantification of rights, while (...)
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  6. James Franklin (1998). Accountancy as Computational Casuistics. Business and Professional Ethics Journal 17 (4):21-37.
    When a company raises its share price by sacking workers or polluting the environment, it is avoiding paying real costs. Accountancy, which quantifies certain rights, needs to combine with applied ethics to create a "computational casuistics" or "moral accountancy", which quantifies the rights and obligations of individuals and companies. Such quantification has proved successful already in environmental accounting, in health care allocation and in evaluating compensation payments. It is argued that many rights are measurable with sufficient accuracy to make them (...)
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  7. Asher Friedberg (1998). Ethical Aspects of Internal Auditing. Journal of Business Ethics 17 (8):895-904.
    This article is intended to emphasize several ethical issues relating to the activities of the internal auditor. The points of view expressed relate mainly to the public sector of Israel. Beyond the discussion of the specific issues against its unique Israeli background (Internal Audit Law), the discussion throws light on general problems that have not yet been solved.
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