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The Impact of Ethics Education on Reporting Behavior

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  • Brian Mayhew
  • Pamela Murphy

Abstract

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Suggested Citation

  • 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.
    • Handle: RePEc:kap:jbuset:v:86:y:2009:i:3:p:397-416
    DOI: 10.1007/s10551-008-9854-5
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    References listed on IDEAS

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    1. David Desplaces & David Melchar & Laura Beauvais & Susan Bosco, 2007. "The Impact of Business Education on Moral Judgment Competence: An Empirical Study," Journal of Business Ethics, Springer, vol. 74(1), pages 73-87, August.
    2. Roger Martin, 2007. "Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics," Journal of Business Ethics, Springer, vol. 70(1), pages 5-14, January.
    3. Koonce, L & Anderson, U & Marchant, C, 1995. "Justification Of Decisions In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 369-384.
    4. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    5. 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.
    6. Tisha Emerson & Stephen Conroy & Charles Stanley, 2007. "Ethical Attitudes of Accountants: Recent Evidence from a Practitioners’ Survey," Journal of Business Ethics, Springer, vol. 71(1), pages 73-87, March.
    7. Thomas Ahrens & Christopher S. Chapman, 2004. "Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 271-301, June.
    8. Gibbins, M & Newton, Jd, 1994. "An Empirical Exploration Of Complex Accountability In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 165-186.
    9. Barbara Ritter, 2006. "Can Business Ethics be Trained? A Study of the Ethical Decision-making Process in Business Students," Journal of Business Ethics, Springer, vol. 68(2), pages 153-164, October.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Yves Mard & Christelle Chaplais & Sylvain Marsat, 2014. "De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation," Post-Print hal-01899102, HAL.
    2. Krista Fiolleau & Steven E. Kaplan, 2017. "Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students," Journal of Business Ethics, Springer, vol. 142(2), pages 259-276, May.
    3. Christian Hauser, 2020. "From Preaching to Behavioral Change: Fostering Ethics and Compliance Learning in the Workplace," Journal of Business Ethics, Springer, vol. 162(4), pages 835-855, April.
    4. Christian Hauser, 2019. "Fighting Against Corruption: Does Anti-corruption Training Make Any Difference?," Journal of Business Ethics, Springer, vol. 159(1), pages 281-299, September.
    5. Ulfert Gronewold & Anna Gold & Steven Salterio, 2013. "Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type," Journal of Business Ethics, Springer, vol. 117(1), pages 189-208, September.
    6. Konow, James, 2019. "Can ethics instruction make economics students more pro-social?," Journal of Economic Behavior & Organization, Elsevier, vol. 166(C), pages 724-734.
    7. Muhammad Irdam Ferdiansah & Vincent K. Chong & Isabel Z. Wang & David R. Woodliff, 2023. "The Effect of Ethical Commitment Reminder and Reciprocity in the Workplace on Misreporting," Journal of Business Ethics, Springer, vol. 186(2), pages 325-345, August.
    8. André, Kévin, 2013. "Why Should Business Education Care About Care? Toward an Educare Perspective," ESSEC Working Papers WP1315, ESSEC Research Center, ESSEC Business School.
    9. Kévin André, 2013. "Why Should Business Education Care About Care? Toward an Educare Perspective," Working Papers hal-00880241, HAL.
    10. Daniel P. Sorensen & Scott E. Miller & Kevin L. Cabe, 2017. "Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith," Journal of Business Ethics, Springer, vol. 140(1), pages 175-191, January.
    11. Janne O. Y. Chung & Sylvia H. Hsu, 2017. "The Effect of Cognitive Moral Development on Honesty in Managerial Reporting," Journal of Business Ethics, Springer, vol. 145(3), pages 563-575, October.
    12. repec:hal:journl:hal-00880241 is not listed on IDEAS
    13. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    14. Yanto Chandra & Qian Jin, 2023. "Winning the Heart and Shaping the Mind with “Serious Play”: The Efficacy of Social Entrepreneurship Comics as Ethical Business Pedagogy," Journal of Business Ethics, Springer, vol. 188(3), pages 441-465, December.
    15. Sandrine Frémeaux & Grant Michelson & Christine Noël-Lemaitre, 2018. "Learning from Greek Philosophers: The Foundations and Structural Conditions of Ethical Training in Business Schools," Journal of Business Ethics, Springer, vol. 153(1), pages 231-243, November.
    16. W. Robert Knechel & Natalia Mintchik, 2022. "Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey," Journal of Business Ethics, Springer, vol. 177(2), pages 463-489, May.
    17. Subrata Chakrabarty, 2015. "The Influence of Unrelated and Related Diversification on Fraudulent Reporting," Journal of Business Ethics, Springer, vol. 131(4), pages 815-832, November.
    18. 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.
    19. Oana Borcan & Nikita Grabher-Meyer & Stephanie Heger & Amrish Patel, 2023. "Right in the Middle: A Field Experiment On The Role Of Integrity Training And Norms In Combating Corruption," University of East Anglia School of Economics Working Paper Series 2023-05, School of Economics, University of East Anglia, Norwich, UK..

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