David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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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.
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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.
Eyun-Jung Ki, Hong-Lim Choi & Junghyuk Lee (2012). Does Ethics Statement of a Public Relations Firm Make a Difference? Yes It Does!! Journal of Business Ethics 105 (2):267-276.
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.
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