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  1. A Meta-Analytic Investigation of Business Ethics Instruction.Ethan P. Waples, Alison L. Antes, Stephen T. Murphy, Shane Connelly & Michael D. Mumford - 2009 - Journal of Business Ethics 87 (1):133-151.
    The education of students and professionals in business ethics is an increasingly important goal on the agenda of business schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content, instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact on increasing (...)
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  • Personal Values and Ethical Behavior in Accounting Students.Grace Mubako, Kallol Bagchi, Godwin Udo & Marjorie Marinovic - 2020 - Journal of Business Ethics 174 (1):161-176.
    This study develops and tests an integrated model that explains how Schwartz’s higher order personal values of Openness to Change, Conservation, Self-Transcendence and Self-Enhancement influence the ethical behavior of accountants. The study further explores the influence of ethics training, gender and religiosity on ethical behavior. A survey instrument was administered to 252 accounting students and the findings reveal that some of the higher order personal values are significant in explaining the ethical behavior of accounting students. The findings also reveal that (...)
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  • Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management.Tânia Menezes Montenegro & Lúcia Lima Rodrigues - 2020 - Journal of Academic Ethics 18 (3):301-332.
    We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants’ judgments on earnings management. However, gender, age, education and experience are significant predictors of accountants’ judgments. The results are unchanged when (...)
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  • Students' Perceptions of Academic and Business Dishonesty: Australian Evidence. [REVIEW]Monir Zaman Mir - 2010 - Journal of Academic Ethics 8 (1):67-84.
    Publicly available information indicates that the collapse of the high-profile corporations during the recent past were due to the unethical actions of a number of major players, including high level managers in those corporations. These examples of the ethical misdeeds of corporate actors have influenced accounting professional bodies and academic institutions around the globe to revisit the issue of ethical training of business and accounting students—the corporate managers of tomorrow. However, little is known about the ethical perceptions of business and (...)
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  • Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature. [REVIEW]Roberta Bampton & Christopher J. Cowton - 2013 - Journal of Business Ethics 114 (3):549-563.
    The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a database of more than 500 articles gathered from a wide range of accounting and business ethics academic journals, this paper describes and analyses the characteristics of what has been published in the past 20 years (...)
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