4 found
  1.  68
    Measuring Ethical Sensitivity and Evaluation.Tara J. Shawver & John T. Sennetti - 2009 - Journal of Business Ethics 88 (4):663-678.
    Measures of student ethical sensitivity and their increases help to answer questions such as whether accounting ethics should be taught at all. We investigate different sensitivity measures and alternatives to the well-established Defining Issues Test (DIT-2, Rest, J. R. et al. [1999, Postconventional Moral Thinking: A Neo-Kohlbergian Approach (Lawrence Erlbaum Associates, Mahwah, NJ]), frequently used to measure the effects of undergraduate accounting ethics education. Because the DIT measures cognitive development, which increases with age, the DIT scores for younger accounting students (...)
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    Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions.Tara J. Shawver & William F. Miller - 2017 - Journal of Business Ethics 141 (3):587-603.
    The purpose of this study was to determine whether accounting students’ perception of moral intensity could be enhanced through a limited ethics intervention in an Advanced Accounting course. Ethical decisions are heavily influenced by the intensity of the moral problem: the more egregious the act, the more the people view it as unethical. This controlled experiment measures the change in perceptions of moral intensity with the pre- and post-test instruments using five accounting specific vignettes containing moral dilemmas which are progressively (...)
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    Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?Tara J. Shawver & Lynn H. Clements - 2015 - Journal of Business Ethics 131 (3):557-566.
    Gender differences in ethical evaluations may vary across types of behaviors. This controlled experiment explores gender differences in ethical evaluations, moral judgment, moral intentions, and moral intensity evaluations by surveying a group of professional accountants to elicit their views on a common earnings management technique. We find that there are no significant differences between male and female professional accountants when they make an ethical evaluation involving earnings management by shipping product early to meet a quarterly bonus. Both male and female (...)
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    An Exploration of the State of Ethics in UK Accounting Education.William F. Miller & Tara J. Shawver - 2018 - Journal of Business Ethics 153 (4):1109-1120.
    A growing body of literature places blame for accounting frauds on the failure of educators to implement ethics training in accounting curriculums in higher educational institutions. Although, the professional accountancy bodies in the UK espouse high ethical standards, others suggest that these bodies are failing to cover ethics in any meaningful way. This study surveys faculty about what is being taught and how much time is dedicated to ethics training. This is the first study to examine whether content suggested by (...)
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