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  1.  43
    Business Ethics and Religion: Religiosity as a Predictor of Ethical Awareness Among Students. [REVIEW]Stephen J. Conroy & Tisha L. N. Emerson - 2004 - Journal of Business Ethics 50 (4):383-396.
    We survey students at two Southern United States universities (one public and one private, religiously affiliated). Using a survey instrument that includes 25 vignettes, we test two important hypotheses: whether ethical attitudes are affected by religiosity (H1) and whether ethical attitudes are affected by courses in ethics, religion or theology (H2). Using a definition of religiosity based on behavior (church attendance), our results indicate that religiosity is a statistically significant predictor of responses in a number of ethical scenarios. In seven (...)
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  2.  27
    Have Ethical Attitudes Changed? An Intertemporal Comparison of the Ethical Perceptions of College Students in 1985 and 2001.Tisha L. N. Emerson & Stephen J. Conroy - 2004 - Journal of Business Ethics 50 (2):167-176.
    Recent ethical breeches by corporate governorsat the highest levels have called into questionwhether ethical attitudes have changed sincethe Corporate Raider scandals of the mid-1980s. We exploit a unique opportunity to follow-up ona previous investigation of college students inthe mid-1980s to analyze this question. Usinga similar survey instrument, we find thatstudents surveyed in 2001 are significantlyless accepting of the ethically questionablesituations in seven of 15 scenarios and moreaccepting in only one. Seven scenarios showedno significant change. We conclude that,overall, ethical attitudes of (...)
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  3.  42
    Ethical Attitudes of Accountants: Recent Evidence From a Practitioners' Survey. [REVIEW]Tisha L. N. Emerson, Stephen J. Conroy & Charles W. Stanley - 2007 - Journal of Business Ethics 71 (1):73 - 87.
    Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for a specific “accounting (...)
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  4.  11
    Ethical Attitudes of Accountants: Recent Evidence From a Practitioners’ Survey.Tisha L. N. Emerson, Stephen J. Conroy & Charles W. Stanley - 2007 - Journal of Business Ethics 71 (1):73-87.
    Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference - even for a specific "accounting (...)
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  5.  55
    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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  6.  20
    Ethical Cycles and Trends: Evidence and Implications.Stephen J. Conroy & Tisha L. N. Emerson - 2008 - Journal of Business Ethics 81 (4):905-911.
    Recent high-profile corporate scandals are reminiscent of the corporate raider scandals of the 1980s, suggesting that ethical scandals may occur in waves. This article provides a framework for analysis of this question by suggesting that ethical attitudes may be cyclical about long-term secular trends. We provide some empirical evidence from previously published work for the existence of cycles as well as a potential mechanism for their propagation, namely widespread publicity about a particularly salient event, e.g., Enron. Further, we posit that (...)
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