David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 15 (10):1033 - 1050 (1996)
Recently, society and the accounting profession have become increasingly concerned with ethics. Accounting researchers have responded by attempting to investigate and analyze the ethical behavior of accountants. While the current state of ethical behavior among practitioners is important, the ability of accountants to detect ethical problems that may not be obvious should also be studied and understood. This study addresses three questions: (1) are auditors alert to ethical issues; (2) if so, how important do they perceive them to be; and (3) what factors affect their sensitivity threshold and their perceptions of the importance of the issues?Most of the prior research in accounting ethics presents subjects with scenarios that contain an obvious ethical issue, and subjects realize that they are participating in an ethics study. In the present study, the ethical problems are integrated into general accounting situations in order to discover the sensitivity of accounting professionals to them. This study defines ethical sensitivity as the ability to interpret a given situation and to realize that a moral problem exists.
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
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
No references found.
Citations of this work BETA
Nonna Martinov-Bennie & Gary Pflugrath (2009). The Strength of an Accounting Firm's Ethical Environment and the Quality of Auditors' Judgments. Journal of Business Ethics 87 (2):237 - 253.
James Weber (2010). Assessing the “Tone at the Top”: The Moral Reasoning of Ceos in the Automobile Industry. [REVIEW] Journal of Business Ethics 92 (2):167 - 182.
Sally Gunz & Hugh Gunz (2008). Ethical Decision Making and the Employed Lawyer. Journal of Business Ethics 81 (4):927 - 944.
Joan Van Hise & Dawn W. Massey (2010). Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course. Journal of Business Ethics 96 (3):453-465.
Jennifer Jordan (2009). A Social Cognition Framework for Examining Moral Awareness in Managers and Academics. Journal of Business Ethics 84 (2):237 - 258.
Similar books and articles
Stephen J. Conroy, Tisha L. N. Emerson & Frank Pons (2010). Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related? Journal of Business Ethics 91 (2):183-194.
J. Conroy Stephen, L. N. Emerson Tisha & Frank Pons (2010). Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related? Journal of Business Ethics 91 (2).
Irene N. McCarthy (1997). Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students. [REVIEW] Journal of Business Ethics 16 (12-13):1467-1473.
Don W. Finn, Lawrence B. Chonko & Shelby D. Hunt (1988). Ethical Problems in Public Accounting: The View From the Top. [REVIEW] Journal of Business Ethics 7 (8):605 - 615.
Ferdinand A. Gul, Andy Y. Ng & Marian Yew Jen Wu Tong (2003). Chinese Auditors' Ethical Behavior in an Audit Conflict Situation. Journal of Business Ethics 42 (4):379 - 392.
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.
David Satava, Cam Caldwell & Linda Richards (2006). Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing. [REVIEW] Journal of Business Ethics 64 (3):271 - 284.
Tisha L. N. Emerson, Stephen J. Conroy & Charles W. Stanley (2007). Ethical Attitudes of Accountants: Recent Evidence From a Practitioners' Survey. [REVIEW] Journal of Business Ethics 71 (1):73 - 87.
Aileen Smith & Violet Rogers (2000). Ethics-Related Responses to Specific Situation Vignettes: Evidence of Gender-Based Differences and Occupational Socialization. Journal of Business Ethics 28 (1):73 - 86.
Added to index2009-01-28
Total downloads23 ( #105,781 of 1,696,455 )
Recent downloads (6 months)3 ( #179,845 of 1,696,455 )
How can I increase my downloads?