An examination of differences in ethical decision-making between Canadian business students and accounting professionals

Journal of Business Ethics

Volumn 30, Issue 4, 2001, Pages 319-336

  Cohen, Jeffrey R ^a   Pant, Laurie W ^b   Sharp, David J ^c  

^a BOSTON COLLEGE   (United States)

^b SUFFOLK UNIVERSITY   (United States)

^c UNIVERSITY OF WESTERN ONTARIO   (Canada)

Author keywords

Ethical awareness and multidimensional ethics scale; Ethical orientation; Selection and socialization

Indexed keywords

EID: 0035315278     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1010745425675     Document Type: Article

References (39)

1. Ahadiat, N. and J. Mackie: 1993, 'Ethics Education in Accounting: An Investigation of Ethics as a Factor in the Recruiting Decisions of Public Accounting Firms', Journal of Accounting Education 12, 243-257.
2. Ahadiat, N. and K. J. Smith: 1994, 'A Factor-Analytic Investigation of Employee Selection Factors of Significance to Recruiters of Entry-Level Accountants', Issues in Accounting Education 9(1), 59-67.
3. Ajzen, I.: 1991, 'The Theory of Planned Behavior', Organizational Behavior and Human Decision Processes 50, 179-211.
4. Clikeman, P. M. and S. L. Henning: 2000, 'The Socialization of Undergraduate Accounting Students', Issues in Accounting Education (forthcoming).
5. Cohen, J. and L. Pant: 1989, 'Accounting Educators' Perception of Ethics in the Curriculum', Issues in Accounting Education (Spring), 70-81.
6. Cohen, J., L. Pant, and D. Sharp: 1993, 'A Validation and Extension of a Multidimensional Ethics Scale', Journal of Business Ethics 12(1), 13-29.
7. Cohen, J., L. Pant, and D. Sharp: 1996, 'Measuring the Ethical Awareness and Ethical Orientation of Canadian Auditors', Behavioral Research in Accounting 8 (Supplement), 98-119.
8. Cohen, J., L. Pant and D. Sharp: 1998, 'The Effect of Gender and Academic Discipline Diversity on the Ethical Evaluations, Ethical Intentions and Ethical Orientation of Potential Public Accounting Recruits', Accounting Horizons 12(3), 250-270.
9. Cohen, J. and G. Trompeter: 1998, 'An Examination of Factors Affecting Practice Development', Contemporary Accounting Research (Winter), 481-504.
10. Etherington, L. and L. Schulting: 1995 'Ethical Development of Accountants: The Case of Canadian Certified Management Accountants', Research on Accounting Ethics (1), 235-251.
11. Flory, S., T. Phillips, R. Reidenbach and D. Robin: 1992. 'A Multidimensional Analysis of Selected Issues in Accounting', Accounting Review 67(2) (April), 284-302.
12. Gaa, J.: 1996, 'Ethics Research and Research Ethics', Behavioral Research in Accounting 8 (Supplement), 12-24.
13. Gibbins, M. and J. D. Newton: 1994, 'An Empirical Exploration of Complex Accountability in Public Accounting', Journal of Accounting Research (Autumn), 165-186.
14. Hunt, S. D. and S. Vitell: 1986, 'A General Theory of Marketing Ethics', Journal of Marketing Ethics (Spring), 5-16.
15. Jones, T. M.: 1991, 'Ethical Decision-Making by Individuals in Organizations: An Issue-Contingent Model', Academy of Management Review (April), 366-395.
16. Jones, S. K. and L. A. Ponemon: 1993, 'A Comment on "A Multidimensional Analysis of Selected Ethical Issues in Accounting"', Accounting Review 68(2), 411-416.
17. Kohlberg, L.: 1981, Essays on Moral Development. Volume 1: The Philosophy of Moral Development (Harper and Row, San Francisco).
18. Kohlberg, L.: 1984, Essays on Moral Development. Volume 2: The Psychology of Moral Development (Harper and Row, San Francisco).
19. Langenderfer, H. and J. Rockness: 1989, 'Integrating Ethics into the Accounting Curriculum: Issues, Problems and Solutions', Issues in Accounting Education 4(1), 58-69.
20. Langenderfer, H. and J. Rockness: 1993 'The AAA Project on Professionalism and Ethics', in W. May (ed.), Ethics in the Accounting Curriculum (American Accounting Association).
21. Lindsay, R. M.: 1994, 'Publication System Biases Associated with the Statistical Testing Paradigm', Contemporary Accounting Research 11(1), 33-57.
22. McNeel, S. P.: 1994, 'College Teaching and Student Moral Development', in Rest, J. and D. Narváez (eds.), Moral Development in the Professions (Lawrence Erlbaum Associates, Hillsdale, NJ).
23. Merchant, K. and J. Rockness: 1994, 'The Morality of Managing Earnings: An Empirical Test', Journal of Accounting and Public Policy (Spring) 79-94.
24. Mintz, S. M.: 1995 'Virtue Ethics and Accounting Education', Issues in Accounting Education (Fall), 247-267.
25. Neter, J., W. Wasserman and G. Whitmore: 1993, Applied Statistics, 4th edition (Prentice Hall).
26. Pascarella, E. and P. Terenzini: 1991, How College Affects Students (Jossey-Bass, San Francisco).
27. Ponemon, L.: 1992, 'Ethical Reasoning and Selection-Socialization in Accounting', Accounting Organizations and Society, 239-258.
28. Ponemon, L. and D. Gabhart: 1993, Ethical Reasoning in Accounting and Auditing, Research. Monograph Number 21, CGA-Canada Research Foundation.
29. Randall, M. F. and D. M. Fernandes: 1992, 'Social Desirability Bias in Ethics Research', Business Ethics Quarterly 2(2), 183-205.
30. Rao, C. R.: 1952, Advanced Statistical Methods in Biometric Research (John Wiley and Sons, New York).
31. Reidenbach, R. and D. Robin: 1988, 'Some Initial Steps Toward Improving the Measurement of Ethical Evaluations of Marketing Activities', Journal of Business Ethics 7, 871-879.
32. Rest, J.: 1986, Moral Development: Advances in Research and Theory (Praeger, New York).
33. Robinson J. P., O. R. Shaver and L. S. Wrightsman: 1991, Measures of Personality and Social Psychological Attitudes (The Academic Press, San Diego, CA).
34. Salter, S. B. and D. J. Sharp: 2000, 'Agency Effects and Escalation of Commitment: Do Small National Culture Differences Matter', International Journal of Accounting (forthcoming).
35. Shaub. M.: 1994, 'An Analysis of the Association of Traditional Demographic Variables with the Moral Reasoning of Auditing Students and Auditors', Journal of Accounting Education, 1-26.
36. Shaub M. and J. E. Lawrence: 1996, 'Experience and Professional Skepticism: A Situational Analysis', Behavioral Research in Accounting (Supplement), 124-157.
37. Thorne, L.: 1997, The influence of social interaction on auditors' moral reasoning. Unpublished doctoral dissertation, McGill University.
38. Trevino, L. K.: 1986, 'Ethical Decision-Making in Organizations: A Person-Situation Interactionist Model', Academy of Management Review (July), 601-617.
39. Wright, G. B., C. P. Cullinan and D. M. Bline: 1997, 'The Relationship between an Individual's Values and Perceptions of Moral Intensity. An Empirical Study', Behavioral Research in Accounting (Supplement), 26-49.