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The Applicability of a Contingent Factors Model to Accounting Ethics Research

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  • Jeffrey R. Cohen
  • Nonna Martinov Bennie

Abstract

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting practice are then discussed. Copyright Springer Science+Business Media, Inc. 2006

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  • Jeffrey R. Cohen & Nonna Martinov Bennie, 2006. "The Applicability of a Contingent Factors Model to Accounting Ethics Research," Journal of Business Ethics, Springer, vol. 68(1), pages 1-18, September.
    • Handle: RePEc:kap:jbuset:v:68:y:2006:i:1:p:1-18
    DOI: 10.1007/s10551-006-9036-2
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    References listed on IDEAS

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    1. Dubinsky, Alan J. & Loken, Barbara, 1989. "Analyzing ethical decision making in marketing," Journal of Business Research, Elsevier, vol. 19(2), pages 83-107, September.
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    5. Edward I. Altman, 1968. "Financial Ratios, Discriminant Analysis And The Prediction Of Corporate Bankruptcy," Journal of Finance, American Finance Association, vol. 23(4), pages 589-609, September.
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    Cited by:

    1. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, vol. 95(2), pages 271-315, September.
    2. Nonna Martinov-Bennie & Rosina Mladenovic, 2015. "Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment," Journal of Business Ethics, Springer, vol. 127(1), pages 189-203, March.
    3. Peter Mudrack & E. Mason, 2013. "Ethical Judgments: What Do We Know, Where Do We Go?," Journal of Business Ethics, Springer, vol. 115(3), pages 575-597, July.
    4. Tara Shawver & Lynn Clements, 2015. "Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?," Journal of Business Ethics, Springer, vol. 131(3), pages 557-566, October.
    5. Alleyne, Philmore & Hudaib, Mohammad & Pike, Richard, 2013. "Towards a conceptual model of whistle-blowing intentions among external auditors," The British Accounting Review, Elsevier, vol. 45(1), pages 10-23.
    6. Tara J. Shawver & William F. Miller, 2017. "Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions," Journal of Business Ethics, Springer, vol. 141(3), pages 587-603, March.
    7. Vinson, Jeremy M. & Curtis, Mary B. & Conover, Teresa L. & Chui, Lawrence, 2020. "Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    8. Jeffrey Cohen & Gil Manzon & Valentina Zamora, 2015. "Contextual and Individual Dimensions of Taxpayer Decision Making," Journal of Business Ethics, Springer, vol. 126(4), pages 631-647, February.
    9. Untung Lasiyono & Siti Istikhoroh, 2015. "The Role of Accounting in Colleges Increase the Credibility of Future Accountants," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(1), pages 164-164, December.
    10. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    11. Valentine, Sean & Godkin, Lynn, 2019. "Moral intensity, ethical decision making, and whistleblowing intention," Journal of Business Research, Elsevier, vol. 98(C), pages 277-288.
    12. Anna M. Cianci & James Lloyd Bierstaker, 2009. "The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 455-474, May.
    13. Ascaryan Rafinda & Tímea Gal & Putri Purwaningtyas, 2019. "Business Ethics Course On Student Moral Reasoning," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(Special), pages 60-68, May.
    14. Peter Mudrack & E. Mason, 2013. "Dilemmas, Conspiracies, and Sophie’s Choice: Vignette Themes and Ethical Judgments," Journal of Business Ethics, Springer, vol. 118(3), pages 639-653, December.
    15. Richard Bernardi & Steven Guptill, 2008. "Social Desirability Response Bias, Gender, and Factors Influencing Organizational Commitment: An International Study," Journal of Business Ethics, Springer, vol. 81(4), pages 797-809, September.
    16. Guillermina Tormo-Carbó & Elies Seguí-Mas & Victor Oltra, 2016. "Accounting Ethics in Unfriendly Environments: The Educational Challenge," Journal of Business Ethics, Springer, vol. 135(1), pages 161-175, April.
    17. Ziyuan Tian & Xixiang Sun & Jianguo Wang & Weihuan Su & Gen Li, 2022. "Factors Affecting Green Purchase Intention: A Perspective of Ethical Decision Making," IJERPH, MDPI, vol. 19(18), pages 1-16, September.
    18. Helen Brown-Liburd & Jeffrey Cohen & Greg Trompeter, 2013. "Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation," Journal of Business Ethics, Springer, vol. 116(2), pages 311-325, August.
    19. Steven E. Kaplan & Valentina L. Zamora, 2018. "The Effects of Current Income Attributes on Nonprofessional Investors’ Say-on-Pay Judgments: Does Fairness Still Matter?," Journal of Business Ethics, Springer, vol. 153(2), pages 407-425, December.
    20. Ascaryan Rafinda & Agus Suroso & Timea Gal, 2020. "Predictive Power of Situational Factor and Individual Factor on Misreporting Behaviour," International Review of Management and Marketing, Econjournals, vol. 10(1), pages 84-90.
    21. Lin Ge & Stuart Thomas, 2008. "A Cross-Cultural Comparison of the Deliberative Reasoning of Canadian and Chinese Accounting Students," Journal of Business Ethics, Springer, vol. 82(1), pages 189-211, September.
    22. Brian Mayhew & Pamela Murphy, 2009. "The Impact of Ethics Education on Reporting Behavior," Journal of Business Ethics, Springer, vol. 86(3), pages 397-416, May.

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