The Purpose in Life Test is a measure of purpose in life widely used in many cultures and countries; however, cross-cultural assessments are scarce. The present study aimed to evaluate the cross-cultural measurement invariance of the PIL in the general population of seven Latin American countries. A total of 4306 people participated, selected by non-probabilistic convenience sampling, where Uruguay has the highest mean age ; while Ecuador has the lowest mean age. Furthermore, in each country, there is a higher proportion (...) of women than men. Using Multi-Group Confirmatory Factor Analysis, the factorial structure does not show evidence of invariance among the included countries. However, based on the Multi-Group Factor Analysis Alignment, there is evidence that a three-dimensional structure of the PIL is the same in the participating countries. Results based on item response theory indicate that most PIL items can significantly differentiate responses according to the level of life purpose. In addition, people with low life purpose will tend to choose the lower response alternatives on the PIL; while people with higher life purpose will choose higher response alternatives. The findings indicate that the PIL has the potential to increase knowledge about how people conceive and experience their purpose in life in different countries. (shrink)

This paper examines ethical violations committed by Certified Public Accountants in Puerto Rico in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants, although most CPAs in PR are not affiliated with (...) the AICPA. Our study is based on data provided by the PR Society of CPAs that is not publicly available. We examine the association between the occurrence of the ethical violations and certain variables such as gender, type of practice performed by the CPA, and whether the CPA participates in a peer review program. Results of a multiple correspondence analysis suggest that not being a member of the AICPA, practicing as a sole practitioner, and not participating in a peer review program seem to be more associated with the occurrences of ethical violations by CPAs. We compare our findings with prior research on ethical infractions committed by CPAs in the United States and find some differences attributable to the institutional settings in PR. Overall, our results suggest the importance of codes of conduct in the accounting profession and compliance with such ethical guidelines by practicing accountants. (shrink)