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Ethical reasoning and selection-socialization in accounting

Citations

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Cited by:

  1. Soraya Bel Haj Ali, 2011. "Les valeurs culturelles, l'indépendance et le développement moral cognitif : quel lien pour quel auditeur ?," Post-Print hal-00646460, HAL.
  2. Dolfsma, W.A., 2005. "Accounting as Applied Ethics: Teaching a Discipline," ERIM Report Series Research in Management ERS-2005-065-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  3. David J. Cooper, 1994. "La recherche sur la formation en comptabilité: élargir l'horizon," Contemporary Accounting Research, John Wiley & Sons, vol. 10(S1), pages 189-206, December.
  4. Giurge, Laura M. & Van Dijke, Marius & Zheng, Michelle Xue & De Cremer, David, 2021. "Does power corrupt the mind? The influence of power on moral reasoning and self-interested behavior," LSE Research Online Documents on Economics 115322, London School of Economics and Political Science, LSE Library.
  5. William E. Shafer, 2009. "Ethical climate, organizational‐professional conflict and organizational commitment," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1087-1110, September.
  6. Windsor, Carolyn A. & Ashkanasy, Neal M., 1995. "The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 701-720.
  7. 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.
  8. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
  9. Roxas, Maria L. & Stoneback, Jane Y., 1997. "An investigation of the ethical decision-making process across varying cultures," The International Journal of Accounting, Elsevier, vol. 32(4), pages 503-535.
  10. Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
  11. Fernando Lourenço & Natalie Sappleton & Ranis Cheng, 2015. "Gender and Business Ethics of Enterprise Students and Nascent Entrepreneurs Engaged in Entrepreneurship Education," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 24(2), pages 186-203, September.
  12. Anis Triki & Gail Lynn Cook & Darlene Bay, 2017. "Machiavellianism, Moral Orientation, Social Desirability Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants," Journal of Business Ethics, Springer, vol. 144(3), pages 623-635, September.
  13. Christian Prat Dit Hauret, 2006. "Ethique et décisions d'audit : une analyse à travers le cadre conceptuel de Forsyth," Post-Print halshs-00548124, HAL.
  14. 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.
  15. Carolyn A. Windsor, 2002. "Auditors' Predisposition to Provide Fair Judgments: Australian Evidence of Auditors' Level of Moral Reasoning," Australian Accounting Review, CPA Australia, vol. 12(27), pages 51-58, July.
  16. J. L. Turner & T. J. Mock & R. P. Srivastava, 2002. "A Formal Model of Auditor Independence Risk," Australian Accounting Review, CPA Australia, vol. 12(27), pages 31-38, July.
  17. Kennedy, Frances A. & Widener, Sally K., 2019. "Socialization mechanisms and goal congruence," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 32-49.
  18. Tsui, Judy S. L., 1996. "Auditors' ethical reasoning: Some audit conflict and cross cultural evidence," The International Journal of Accounting, Elsevier, vol. 31(1), pages 121-133.
  19. Scofield, Stephen B. & Phillips, Thomas Jr. & Bailey, Charles D., 2004. "An empirical reanalysis of the selection-socialization hypothesis: a research note," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 543-563.
  20. 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.
  21. Kevin M. Misiewicz, 2007. "The Normative Impact of CPA Firms, Professional Organizations, and State Boards on Accounting Ethics Education," Journal of Business Ethics, Springer, vol. 70(1), pages 15-21, January.
  22. Breda Sweeney & Don Arnold & Bernard Pierce, 2010. "The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions," Journal of Business Ethics, Springer, vol. 93(4), pages 531-551, June.
  23. Hunt, Nicholas C. & Curtis, Mary B. & Rixom, Jessica M., 2022. "Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility," Accounting, Organizations and Society, Elsevier, vol. 102(C).
  24. Stephen Conroy & Tisha Emerson & Frank Pons, 2010. "Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related?," Journal of Business Ethics, Springer, vol. 91(2), pages 183-194, January.
  25. William E. Shafer & Richard S. Simmons, 2011. "Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(5), pages 647-668, June.
  26. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
  27. Serge Évraert & Christian Prat dit Hauret, 2003. "La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie," Revue Finance Contrôle Stratégie, revues.org, vol. 6(4), pages 5-24, December.
  28. 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.
  29. Christian Prat Dit Hauret, 2002. "L'Independance Du Commissaire Aux Comptes : Une Analyse Empirique Basee Sur Des Composantes Psychologiques Du Comportement," Post-Print halshs-00584524, HAL.
  30. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
  31. Damon Fleming & Chee Chow & Wenbing Su, 2010. "An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-specific Ethical Reasoning," Journal of Business Ethics, Springer, vol. 94(3), pages 353-369, July.
  32. 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.
  33. 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).
  34. George Izzo, 2000. "Cognitive Moral Development and Real Estate Practitioners," Journal of Real Estate Research, American Real Estate Society, vol. 20(1), pages 179-188.
  35. Carlos, RAMIREZ, 2005. "Making things visible : audit quality control in the UK and the definition of the professional order," HEC Research Papers Series 812, HEC Paris.
  36. Togara Warinda, 2017. "Academic Dishonesty: Prior perceptions and behaviour on cheating of Bachelor of Accountancy Freshmen at a Zimbabwean university," Journal of Economics and Behavioral Studies, AMH International, vol. 8(6), pages 82-93.
  37. 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.
  38. Richard A. Bernardi & Donald F. Arnold, 1997. "An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 653-668, December.
  39. Agarwalla, Sobhesh Kumar & Desai, Naman & Tripathy, Arindam, 2017. "The impact of self-deception and professional skepticism on perceptions of ethicality," Advances in accounting, Elsevier, vol. 37(C), pages 85-93.
  40. Elaine Doyle & Jane Frecknall Hughes & Barbara Summers, 2013. "An Empirical Analysis of the Ethical Reasoning of Tax Practitioners," Journal of Business Ethics, Springer, vol. 114(2), pages 325-339, May.
  41. Christian Prat Dit Hauret, 2003. "Presentation De La Theorie Du Developpement Moral Cognitif Et De Ses Apports Possibles Dans Les Etudes Sur L'Audit," Post-Print halshs-00582815, HAL.
  42. 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.
  43. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
  44. Malay Biswas, 2011. "Moral Competency," Vision, , vol. 15(2), pages 115-125, June.
  45. Lamar Pierce & Jason Snyder, 2015. "Unethical Demand and Employee Turnover," Journal of Business Ethics, Springer, vol. 131(4), pages 853-869, November.
  46. Abdolmohammadi, Mohammad J. & Fedorowicz, Jane & Davis, Ophera, 2009. "Accountants’ cognitive styles and ethical reasoning: A comparison across 15years," Journal of Accounting Education, Elsevier, vol. 27(4), pages 185-196.
  47. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
  48. Lord, Alan T. & Todd DeZoort, F., 2001. "The impact of commitment and moral reasoning on auditors' responses to social influence pressure," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 215-235, April.
  49. David J. Cooper, 1994. "Expanding the Horizons of Research on Accounting Education," Contemporary Accounting Research, John Wiley & Sons, vol. 10(S1), pages 163-177, December.
  50. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
  51. 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.
  52. Christian Prat dit Hauret, 2003. "Audit et développement moral cognitif," Revue Finance Contrôle Stratégie, revues.org, vol. 6(3), pages 117-136, September.
  53. Philip Law, 2010. "CPAs' employment with former audit clients and auditor independence in the post-Enron era," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(3), pages 240-258, March.
  54. Graeme Currie & John Richmond & James Faulconbridge & Claudia Gabbioneta & Daniel Muzio, 2019. "Professional Misconduct in Healthcare: Setting Out a Research Agenda for Work Sociology," Work, Employment & Society, British Sociological Association, vol. 33(1), pages 149-161, February.
  55. Derek Dalton & Robin Radtke, 2013. "The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing," Journal of Business Ethics, Springer, vol. 117(1), pages 153-172, September.
  56. Lydia Segal & Mark Lehrer, 2013. "The Conflict of Ethos and Ethics: A Sociological Theory of Business People’s Ethical Values," Journal of Business Ethics, Springer, vol. 114(3), pages 513-528, May.
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