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  1. Tax practitioners' ethical sensitivity: A model and empirical examination. [REVIEW]Scott A. Yetmar & Kenneth K. Eastman - 2000 - Journal of Business Ethics 26 (4):271 - 288.
    Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and (...)
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  • The social desirability response bias in ethics research.Donna M. Randall & Maria F. Fernandes - 1991 - Journal of Business Ethics 10 (11):805 - 817.
    This study examines the impact of a social desirability response bias as a personality characteristic (self-deception and impression management) and as an item characteristic (perceived desirability of the behavior) on self-reported ethical conduct. Findings from a sample of college students revealed that self-reported ethical conduct is associated with both personality and item characteristics, with perceived desirability of behavior having the greatest influence on self-reported conduct. Implications for research in business ethics are drawn, and suggestions are offered for reducing the effects (...)
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  • The Nature of Social Desirability Response Effects in Ethics Research.Donna M. Randall - 1992 - Business Ethics Quarterly 2 (2):183-205.
    The study assesses how a social desirability (SD) bias influences the relationship between several independent and dependent variables commonly investigated in ethics research. The effect of a SD bias was observed when a questionnaire was administered under varying conditions of anonymity and with different measurement techniques for the SD construct. Findings reveal that a SD bias is present in the majority of relationships studied, and it most frequently plays a moderating role. While the measure of SD influences the strength and (...)
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  • Differences in the perceptions of moral intensity in the moral decision process: An empirical examination of accounting students. [REVIEW]Deborah L. Leitsch - 2004 - Journal of Business Ethics 53 (3):313-323.
    The purpose of this study was to gain a better understanding of the impact of moral issues on the moral decision-making process within the field of accounting. In particular, the study examined differences in the perceptions of the underlying characteristics of moral issues on the specific steps of the moral decision-making process of four different accounting situations.The research results suggested that student's perception of the components of moral intensity as well as the various stages of the moral decision-making process was (...)
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  • Professional codes: Why, how, and with what impact? [REVIEW]Mark S. Frankel - 1989 - Journal of Business Ethics 8 (2-3):109 - 115.
    A tension between the professions' pursuit of autonomy and the public's demand for accountability has led to the development of codes of ethics as both a foundation and guide for professional conduct in the face of morally ambiguous situations. The profession as an institution serves as a normative reference group for individual practitioners and through a code of ethics clarifies, for both its members and outsiders, the norms that ought to govern professional behavior. Three types of codes can be identified (...)
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  • Reactions to ethical dilemmas: A study pertaining to certified public accountants. [REVIEW]G. A. Claypool, D. F. Fetyko & M. A. Pearson - 1990 - Journal of Business Ethics 9 (9):699 - 706.
    This study discusses how perceptions of ethics are formed by certified public accountants (CPAs). Theologians are used as a point of comparison. When considering CPA ethical dilemmas, both subject groups in this research project viewed confidentiality and independence as more important than recipient of responsibility and seriousness of breach. Neither group, however, was insensitive to any of the factors presented for its consideration. CPA reactions to ethical dilemmas were governed primarily by provisions of the CPA ethics code; conformity to that (...)
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