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Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan

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  • Jeffrey, Cynthia
  • Weatherholt, Nancy
  • Lo, Steven

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  • Jeffrey, Cynthia & Weatherholt, Nancy & Lo, Steven, 1996. "Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan," The International Journal of Accounting, Elsevier, vol. 31(3), pages 365-379.
    • Handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:365-379
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    References listed on IDEAS

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    1. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer;The Psychometric Society, vol. 16(3), pages 297-334, September.
    2. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    3. Aranya, N. & Pollock, J. & Amernic, J., 1981. "An examination of professional commitment in public accounting," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 271-280, October.
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    Cited by:

    1. Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
    2. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
    3. Evi Maria & Yayuk Ariyani, 2014. "E-Commerce Impact: The Impact of E-Audit Implementation on the Auditor’s Performance (Empirical Study of the Public Accountant Firms in Semarang, Indonesia)," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 5(3), pages 01-07, September.
    4. Yves Gendron & Roy Suddaby & Sandy Q. Qu, 2009. "Professional–Organisational Commitment: A Study of Canadian Professional Accountants," Australian Accounting Review, CPA Australia, vol. 19(3), pages 231-248, September.
    5. Goodwin, Jenny, 2002. "Understanding Auditor-Client Relationships: A Multi-Faceted Analysis (Rutgers Series in Accounting Research); Gary Kleinman and Dan Palmon; Markus Wiener Publishers, Princeton, NJ, hardcover, 2001, pp," Journal of Economic Psychology, Elsevier, vol. 23(3), pages 429-432, June.
    6. Bernardo de Abreu Guelber Fajardo & Ricardo Lopes Cardoso, 2014. "Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants," Brazilian Business Review, Fucape Business School, vol. 11(5), pages 24-48, October.
    7. Rafik Elias, 2006. "The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation," Journal of Business Ethics, Springer, vol. 68(1), pages 83-90, September.
    8. Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
    9. Erwin Waldmann, 2000. "Teaching ethics in accounting: a discussion of cross-cultural factors with a focus on Confucian and Western philosophy," Accounting Education, Taylor & Francis Journals, vol. 9(1), pages 23-35.
    10. Doyle, Elaine & Frecknall-Hughes, Jane & Summers, Barbara, 2022. "Ethical reasoning in tax practice: Law or is there more?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
    11. Rajat Deb, 2018. "Financial Audit or Forensic Audit? Government Sector Panorama," Indian Journal of Corporate Governance, , vol. 11(2), pages 135-158, December.

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