Truth or consequences: A study of critical issues and decision making in accounting

Journal of Business Ethics

Volumn 16, Issue 2, 1997, Pages 161-171

  Gibson, Annetta M ^a   Frakes, Albert H ^a  

^a ANDREWS UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0031498112     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1017914713375     Document Type: Article

References (33)

1. Truth or Consequences: A Study of Critical Issues and Decision Making in Accounting Annetta M. Gibson Albert H. Frakes ABSTRACT. This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed. Annetta M. Gibson is Professor of Accounting at Andrews University. She has a CPA and has worked as an auditor for a number of years. Her research interests include ethical issues in accounting and management, accounting education, and auditing. Her publications have appeared in Journal of Business Ethics. Albert H. Frakes is Professor of Accounting at Washington State University, His research interests include auditing and accounting education. He has published in Journal of Accounting Education and the Accounting Review.
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