McNair (1991) discusses the "proper compromises" made by junior auditors in large public accounting firms by arguing that the conflict between high-quality and low-cost auditing leads to "ethically ambivalent" behavior. Specifically, McNair provides evidence that success during the early stages of a public accounting career requires auditors to complete quality audits in an unreasonably short period of time. Completing quality audits within insufficient time constraints puts junior auditors in the following dilemma: report time truthfully and fail versus underreport time and (...) succeed. We reevaluate this conflict approximately one decade after McNair''s study and provide evidence that pressures toward "ethical ambivalence" have been reduced in public accounting firms. (shrink)

Trainers often use information from previous learning sessions to design or redesign a course. Although universities conducted numerous research integrity training in the past decades, information on what works and what does not work in research integrity training are still scattered. The latest meta-reviews offer trainers some information about effective teaching and learning activities. Yet they lack information to determine which activities are plausible for specific target groups and learning outcomes and thus do not support course design decisions in the (...) best possible manner. This article wants to change this status quo and outlines an easy-to-use taxonomy for research integrity training based on Kirkpatrick’s four levels of evaluation to foster mutual exchange and improve research integrity course design. By describing the taxonomy for research integrity training (TRIT) in detail and outlining three European projects, their intended training effects before the project started, their learning outcomes, teaching and learning activities, and their assessment instruments, this article introduces a unified approach. This article gives practitioners references to identify didactical interrelations and impacts and (knowledge) gaps in how to (re-)design an RI course. The suggested taxonomy is easy to use and enables an increase in tailored and evidence-based (re-)designs of research integrity training. (shrink)