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  1. Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related?Stephen J. Conroy, Tisha L. N. Emerson & Frank Pons - 2010 - Journal of Business Ethics 91 (2):183-194.
    We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the inverse (...)
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  • The Impact of Moral Reasoning and Retaliation on Whistle-Blowing: New Zealand Evidence.Gregory Liyanarachchi & Chris Newdick - 2009 - Journal of Business Ethics 89 (1):37-57.
    This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education . International Journal (Toronto, Ont.) 3 (1), 35–50) on one (...)
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  • Ethical Judgments: What Do We Know, Where Do We Go? [REVIEW]Peter E. Mudrack & E. Sharon Mason - 2013 - Journal of Business Ethics 115 (3):575-597.
    Investigations into ethical judgments generally seem fuzzy as to the relevant research domain. We first attempted to clarify the construct and determine domain parameters. This attempt required addressing difficulties associated with pinpointing relevant literature, most notably the varied nomenclature used to refer to ethical judgments (individual evaluations of actions’ ethicality). Given this variation in construct nomenclature and the difficulties it presented in identifying pertinent focal studies, we elected to focus on research that cited papers featuring prominent and often-used measures of (...)
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  • Deceit, Misuse and Favours: Understanding and Measuring Attitudes to Ethics.Chris Perryer & Brenda Scott-Ladd - 2014 - Journal of Business Ethics 121 (1):123-134.
    Society is increasing its demands for more ethical behaviour by managers of organizations. However, societal and workplace ethical attitudes are constantly evolving as generational differences and demographic diversity make the workplace more complex. While a number of studies have attempted to classify ethical attitudes into different categories, more work in this area is needed. This paper reports on a study that examined attitudes towards the acceptability of workplace behaviour that might be considered unethical. Graduate business students at an Australian university (...)
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  • Business Ethics Research with an Accounting Focus: A Bibliometric Analysis From 1988 to 2007.Özgür Özmen Uysal - 2010 - Journal of Business Ethics 93 (1):137-160.
    This article uses bibliometric analysis to empirically examine research on business ethics published in a broad set of journals, focused over the period 1988-2007. We consider those journals with an emphasis on accounting. First, we determine the citation frequencies of documents to identify the core articles in accounting research with an ethics focus as well as the contributions of influential fields included in the research sphere of these journals. We also employ document co-citation analysis to analyze the scholarly communication patterns (...)
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  • The Impact of Ethics Education on Reporting Behavior.Brian W. Mayhew & Pamela R. Murphy - 2009 - Journal of Business Ethics 86 (3):397-416.
    We examine the impact of an ethics education program on reporting behavior using two groups of students: fourth year Masters of Accounting students who just completed a newly instituted ethics education program, and fifth year students in the same program who did not receive the ethics program. In an experiment providing both the opportunity and motivation to misreport for more money, we design two social condition treatments – anonymity and public disclosure – to examine whether or to what extent ethical (...)
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  • Personal Values of Accountants and Accounting Trainees in Cyprus.Maria Krambia-Kapardis & Anastasios Zopiatis - 2011 - Business Ethics: A European Review 20 (1):59-70.
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