Auditors' ethical reasoning: Some audit conflict and cross cultural evidence

International Journal of Accounting

Volumn 31, Issue 1, 1996, Pages 121-133

  Tsui, Judy S L ^a  

^a CITY UNIVERSITY OF HONG KONG   (Hong Kong)

Author keywords

Audit Conflict; Culture; Ethical Behavior; Ethical Reasoning

Indexed keywords

EID: 0001243223     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(96)90016-3     Document Type: Article

References (6)

1. Armstrong, M.B. 1984. Internalization of the Professional Ethic by Certified Public Accountants: A Multidimensional Scaling Approach. PhD dissertation, University of Southern California.
2. _. 1987. "Moral Development and Accounting Education." Journal of Accounting Education, (Spring): 27-34.
3. Arnold, D. and L. Ponemon. 1991. "Internal Auditors' Perceptions of Whistle-Blowing and the Influence of Moral Reasoning: An Experiment." Auditing: A Journal of Practice and Theory, (Fall): 1-15.
4. Brabeck, M. 1984. "Ethical Characteristics of Whistle-Blowers." Journal of Research in Personality, 18: 41-53.
5. Cohen, J. L. Pant and D. Sharp. 1993. "Culture-Based Ethical Conflicts Confronting Multinational Accounting Firms. "Accounting Horizons, (September): 1-13.
6. Tull, G. 1982. A Study of Moral Development of Selected Employees in Certain Public Accounting Firms. PhD dissertation, Louisiana State University.