David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 68 (1):1 - 18 (2006)
This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting practice are then discussed.
|Keywords||contingent factors ethics model accounting ethics audit judgment moral intensity factors|
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Citations of this work BETA
Özgür Özmen Uysal (2010). Business Ethics Research with an Accounting Focus: A Bibliometric Analysis From 1988 to 2007. [REVIEW] Journal of Business Ethics 93 (1):137 - 160.
Darlene Bay & Alexey Nikitkov (2011). Subjective Probability Assessments of the Incidence of Unethical Behavior: The Importance of Scenario–Respondent Fit. Business Ethics 20 (1):1-11.
Peter E. Mudrack & E. Sharon Mason (2013). Ethical Judgments: What Do We Know, Where Do We Go? [REVIEW] Journal of Business Ethics 115 (3):575-597.
Nonna Martinov-Bennie & Rosina Mladenovic (forthcoming). Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students' Ethical Sensitivity and Judgment. Journal of Business Ethics.
Helen L. Brown-Liburd, Jeffrey Cohen & Greg Trompeter (2013). Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation. Journal of Business Ethics 116 (2):311-325.
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