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  1.  44
    Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment.Nonna Martinov-Bennie & Rosina Mladenovic - 2015 - Journal of Business Ethics 127 (1):189-203.
    This research is motivated by the criticism levelled at the academic community for its failure to incorporate sufficient ethics education into the accounting curriculum :53–71, 2004; Madison and Schmidt 2006). The inclusion of ethics decision-making frameworks by professional bodies in their codes of conduct or as a standalone tool and the encouragement of their use as a part of ethics education to help students to identify and think through ethical issues in a business context has been subject to very limited (...)
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  2.  23
    Business Students’ Insights into Their Development of Ethical Decision-Making.Rosina Mladenovic, Nonna Martinov-Bennie & Amani Bell - 2019 - Journal of Business Ethics 155 (1):275-287.
    Motivated by the call for more research on students’ perceptions of their ethical development in business education programs, this study examines students’ reflections on how their understanding of ethics was challenged and/or changed, and what facilitated the development of ethical decision-making approaches in a first-year accounting course. The results indicate that students developed more sophisticated and contextualised views of ethical issues in business, government and social contexts including the need to consider their impact on various stakeholders. Students attributed this development (...)
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  3.  71
    The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments.Nonna Martinov-Bennie & Gary Pflugrath - 2009 - Journal of Business Ethics 87 (2):237 - 253.
    This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in (...)
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  4.  15
    The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments.Nonna Martinov-Bennie & Gary Pflugrath - 2009 - Journal of Business Ethics 87 (2):237-253.
    This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...)
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  5.  11
    Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan.Nazia Adeel, Chris Patel, Nonna Martinov-Bennie & Sammy Xiaoyan Ying - 2021 - Journal of Business Ethics 179 (2):551-572.
    We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview which represents deeply held enduring and stable values which are likely to be dominant in influencing professionals’ judgements. Moreover, theoretical underpinning and empirical evidence in social psychology and organisational behaviour have established the critical role of intrinsic religiosity in influencing behaviour. Our first objective is (...)
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