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  1. Mohammad J. Abdolmohammadi & C. Richard Baker (2006). Accountants' Value Preferences and Moral Reasoning. Journal of Business Ethics 69 (1):11 - 25.
    This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...)
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  2. 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.
    Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants'' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/Thinking (ST) cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels (...)
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  3. Mohammad J. Abdolmohammadi & M. Francis Reeves (2003). Does Group Reasoning Improve Ethical Reasoning? Business and Society Review 108 (1):127-137.
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  4. Mohammad Abdolmohammadi & Jahangir Sultan (2002). Ethical Reasoning and the Use of Insider Information in Stock Trading. Journal of Business Ethics 37 (2):165 - 173.
    The cognitive developmental theory of ethics suggests that there is a positive relationship between ethical reasoning and ethical behavior. In this study, we trained a sample of accounting and finance students in performing competitive stock trading in our state-of-the-art trading room. The subjects then performed trading of stocks under two experimental conditions: insider information, and no-insider information where significant performance-based financial awards were at stake. We also administered the Defining Issues Test (DIT). Ethical behavior, as the dependent variable was measured (...)
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  5. Mohammad J. Abdolmohammadi & M. Francis Reeves (2000). Effects of Education and Intervention on Business Students' Ethical Cognition: A Cross Sectional and Longitudinal Study. Teaching Business Ethics 4 (3):269-284.
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  6. Mohammad J. Abdolmohammadi, David R. L. Gabhart & M. Francis Reeves (1997). Ethical Cognition of Business Students Individually and in Groups. Journal of Business Ethics 16 (16):1717-1725.
    This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). (...)
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