The applicability of a contingent factors model to accounting ethics research

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
Categories (categorize this paper)
DOI 10.2307/25123892
 Save to my reading list
Follow the author(s)
My bibliography
Export citation
Find it on Scholar
Edit this record
Mark as duplicate
Revision history Request removal from index
Download options
PhilPapers Archive

Upload a copy of this paper     Check publisher's policy on self-archival     Papers currently archived: 16,667
External links
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library
References found in this work BETA

View all 16 references / Add more references

Citations of this work BETA

View all 16 citations / Add more citations

Similar books and articles
Stephen E. Loeb (1994). Ethics and Accounting Doctoral Education. Journal of Business Ethics 13 (10):817 - 828.
Rolf Uwe Fülbier & Manuel Weller (2008). Normative rechnungslegungsforschung im abseits? Einige wissenschaftstheoretische anmerkungen. Journal for General Philosophy of Science / Zeitschrift für Allgemeine Wissenschaftstheorie 39 (2):351 - 382.

Monthly downloads

Added to index


Total downloads

28 ( #111,105 of 1,726,249 )

Recent downloads (6 months)

3 ( #231,316 of 1,726,249 )

How can I increase my downloads?

My notes
Sign in to use this feature

Start a new thread
There  are no threads in this forum
Nothing in this forum yet.