Self interest among CPAs may influence their moral reasoning

Journal of Business Ethics

Volumn 33, Issue 1, 2001, Pages 29-35

  Allen, Paul W ^a   Ng, Chee K ^b  

^a MISSISSIPPI STATE UNIVERSITY   (United States)

^b FAIRLEIGH DICKINSON UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0035457573     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1011933324986     Document Type: Article

References (12)

1. American Institute of Certified Public Accountants: 1988, Code of Professional Conduct (AICPA, New York).
2. 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.
3. Federal Trade Commission: 1990, 'In the Matter of the AICPA', Decision Order, Docket No. C-3297 (FTC, Washington, DC) (July 26).
4. Kohlberg, L.: 1976, 'Moral Stages and Moralization: The Cognitive-Developmental Approach', in T. Liekona (ed.), Moral Development and Behavior (Holt, Rinehart, and Winston, New York).
5. Ponemon, L.: 1990, 'Ethical Judgments in Accounting: A Cognitive-Developmental Perspective', Critical Perspectives on Accounting 1, 191-215.
6. Ponemon, L.: 1992a, 'Auditor Underreporting of Time and Moral Reasoning: An Experimental-Lab Study', Contemporary Accounting Research, 171-189.
7. Ponemon, L.: 1992b, 'Ethical Reasoning and Selection-Socialization in Accounting'. Organizations and Society (April/May), 239-258.
8. Ponemon, L. and D. Gabhart: 1990, 'Auditor Independence Judgments: A Cognitive Developmental Model and Experimental Evidence', Contemporary Accounting Research, 227-251.
9. Ponemon, L. and D. Gabhart: 1994, 'Ethical Reasoning Research in the Accounting and Auditing Professions', in J. R. Rest and D. Narvaez (eds.), Moral Development in the Professions: Psychology and Applied Ethics (Lawrence Erlbaum Associates, Hillsdale, NJ).
10. Rest, J. R.: 1979, Development in Judging Moral Issues (University of Minnesota Press, Minneapolis, MN).
11. Rest, J. R.: 1986, Moral Development: Advances in Research and Theory (Praeger, New York).
12. Rest, J. R.: 1990, DIT Manual (Center for Study of Ethical Development, Minneapolis).