The Directional Effects of Discussion on Auditors' Moral Reasoning

Contemporary Accounting Research

Volumn 18, Issue 2, 2001, Pages 337-361

  Thorne, Linda ^a   Hartwick, Jon ^b  

^a YORK UNIVERSITY   (Canada)

^b MCGILL UNIVERSITY   (Canada)

Author keywords

Auditors; Ethics; Moral reasoning; Social interaction

Indexed keywords

EID: 0347037907     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/Y917-MPRY-PANF-PRVE     Document Type: Article

References (52)

1. Abdel-khalik, A., D. Snowball, and T. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. Accounting Review 57 (2): 215-27.
2. Alker, H., and N. Kogan. 1968. Effects of norm-oriented group discussion. Human Relations 21 (3): 393-405.
3. Bamber, E., P. Gillett, T. Mock, and K. Trotman. 1995. Audit judgment. In Auditing Practice, Research, and Education, eds. T. Bell and A. Wright, 55-85. New York: AICPA.
4. Bamber, E., R. Watson, and M. Hill. 1996. The effects of group support system technology on audit group decision-making. Auditing: A Journal of Practice and Theory 16 (Spring): 122-34.
5. Bernardi, R. 1994. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice and Theory 14 (Supplement): 68-97.
6. Blasi, A. 1980. Bridging moral cognition and moral action: A critical review of the literature. Psychological Bulletin 88 (1): 1-56.
7. Caldwell, C., and J. O'Reilly. 1995. Culture as social control: Corporations, cults, and commitment. Research in Organizational Behavior 18: 157-200.
8. Crowne, D., and D. Marlow. 1960. A new scale of social-desirability. Journal of Consulting Psychology 24 (August): 349-54.
9. Davison, M., and S. Robbins. 1978. The reliability and validity of objective indices of moral development. Applied Psychological Measurement 2 (3): 391-403.
10. Deutsch, M., and H. Gerard. 1955. A study of normative and informational social influences upon individual judgement. Journal of Abnormal and Social Psychology 51 (November): 629-36.
11. Dubinsky, A., and A. Loken. 1989. Analyzing ethical decision making in marketing. Journal of Business Research 19 (2): 83-107.
12. Dukerich, J., M. Nichols, D. Elm, and D. Vollrath. 1990. Moral reasoning in groups. Human Relations 43 (5): 473-93.
13. Ferrell, O., and L. Gresham. 1985. A contingency framework for understanding ethical decision making in marketing. Journal of Marketing 49 (3): 87-96.
14. Finn, D. 1995. Ethical decision making in organizations. Research on Accounting Ethics 1: 293-315.
15. Francis, J. 1990. After virtue? Accounting as a moral and discursive practice. Accounting, Auditing and Accountability Journal 3 (3): 5-17.
16. Fund of Funds v. Arthur Andersen & Co., 545 F 1314 (SDNY 1982).
17. Gaa, J. 1992. Discussion of a model of auditors' ethical decision processes. Auditing: A Journal of Practice and Theory 11 (Supplement): 60-7.
18. _. 1993. The ethical foundations of public accounting. CGA-Canada Research Foundation.
19. Gerson, W., and W. Damon. 1975. Relations between moral behavior in a hypothetical verbal context and in a practical "real life" setting. Paper presented at Eastern Psychological Association, New York.
20. Gibbins, M., and A. Mason. 1988. Professional judgement in financial reporting. CICA research study. Toronto: CICA.
21. Gilligan, C. 1982. In a different voice. Boston: Harvard University Press.
22. Hunt, S., and S. Vitell. 1986. A general theory of marketing ethics. Journal of Macro Marketing 6 (1): 5-16.
23. Jones, S., and K. Hiltebeitel. 1995. Organizational influence in a model of the moral decision process of accountants. Journal of Business Ethics 14 (6): 417-31.
24. Jones, T. 1991. Ethical decision making by individual in organizations: An issue-contingent model. Academy of Management Review 16 (2): 366-95.
25. Kohlberg, L. 1958. The development of modes of moral thinking and choice in the years ten to sixteen. Doctoral dissertation, University of Chicago.
26. _. 1979. The meaning and measurement of moral development. Worcester, MA: Clark University Press.
27. Lampe, J., and D. Finn. 1992. A model of auditors' ethical processes. Auditing: A Journal of Practice and Theory 11 (Supplement): 33-59.
28. Leming, J. 1973. Adolescent moral judgement and deliberation on classical and practical moral dilemmas. Doctoral dissertation, University of Wisconsin.
29. _. 1976. An exploratory inquiry into the multi-factor theory of moral behavior. Journal of Moral Education 5 (2): 179-88.
30. Modgil, S., and C. Modgil, eds. 1986. Lawrence Kohlberg: Consensus and controversy. Philadelphia: Falmer Press.
31. Myers, D., and H. Lamm. 1976. The group polarization phenomenon. Psychological Bulletin 83 (4): 602-27.
32. Myers, D., J. Schreiber, and S. Viel. 1974. Effects of discussion on opinions concerning illegal behavior. Journal of Social Psychology 92 (3): 77-84.
33. Ponemon, L. 1992. Auditor underreporting of time and moral reasoning: An experimental lab study. Contemporary Accounting Research 9 (1): 171-89.
34. _. 1993. The influence of ethical reasoning on auditors' perceptions of management's competence and integrity. Advances in Accounting 11: 1-29.
35. Ponemon, L., and D. Gabhart. 1990. Auditor independence judgements: A cognitive-development model and experimental evidence. Contemporary Accounting Research 7 (1): 227-51.
36. _. 1993. Ethical reasoning in accounting and auditing. Vancouver: Canadian General Accountants' Research Foundation.
37. Rawls, J. 1971. A theory of justice. Cambridge, MA: Harvard University Press.
38. Reckers, P., and J. Schultz. 1982. Individual versus group assisted audit evaluations. Auditing: A Journal of Practice and Theory 2 (1): 64-74.
39. Rest, J. 1979. Development in judging moral issues. Minneapolis: University of Minnesota Press.
40. _. 1986. Moral development: Advances in research and theory. New York: Praeger.
41. _. 1994. Background: Theory and research. In Moral development in the professions: Psychology and applied ethics, eds. J. Rest and D. Narváez. Hillsdale, NJ: Lawrence Erlbaum Associates.
42. Rettig, S. 1972. Trust and locus-of-control in predictive judgements of unethical behavior. Proceedings of the 80th Annual Convention of the American Psychological Association 7:221-22.
43. Rettig, S., and S. Turoff. 1967. Exposure to group discussion and predicted ethical risk taking. Journal of Personality and Social Psychology 7 (2): 177-80.
44. Schlaefli, A., J. Rest, and S. Thoma. 1985. Does moral education improve moral judgment? A meta-analysis of intervention studies using the Defining Issues Test. Review of Education Research 55 (3): 319-52.
45. Schultz, J., and P. Reckers. 1981. The impact of group processing on selected audit disclosure decisions. Journal of Accounting Research 19 (2): 482-501.
46. Shaub, M., D. Finn, and P. Munter. 1993. The effects of auditors' ethical orientation on commitment and ethical sensitivity. Behavioral Research in Accounting 5: 145-69.
47. Solomon, I. 1987. Multi-auditor judgement/decision making research. Journal of Accounting Literature 6: 1-25.
48. Thoma, S., J. Rest, and M. Davison. 1991. Describing and testing a moderator of the moral judgement and action relationship. Journal of Personality and Social Psychology 61 (4): 659-69.
49. Thorne, L. 2000. The development of two measures to assess accountants' prescriptive and deliberative moral reasoning. Behavioral Research in Accounting 12 (1): 139-71.
50. Trevino, L. 1986. Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review 11 (3): 601-17.
51. Tsui, J., and F. Gul. 1996. Auditors' behavior in an audit conflict situation: A research note on the role of locus of control and ethical reasoning. Accounting Organizations and Society 21(1): 41-54.
52. Windsor, C., and N. Ashkanasy. 1995. The effect of client management bargaining power, moral reasoning development and belief in a just world on auditor independence. Accounting, Organizations and Society 20 (7/8): 701-20.