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Volumn 70, Issue 1, 2007, Pages 15-21

The normative impact of CPA firms, professional organizations, and state boards on accounting ethics education

Author keywords

Accounting; CPA; Education; Ethics; Exam; Students; University

Indexed keywords


EID: 33845604717     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-006-9082-9     Document Type: Article
Times cited : (19)

References (15)
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    • Factors that Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession
    • Eynon, G. et al.: 1997, 'Factors that Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession', Journal of Business Ethics 16, 1297-1309.
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    • Eynon, G.1
  • 6
    • 0346040152 scopus 로고    scopus 로고
    • Right from Wrong: The Influence of Spirituality on Perceptions of Unethical Business Activities
    • Giacalone, R. A. and C. L. Jurkiewicz: 2003, 'Right from Wrong: The Influence of Spirituality on Perceptions of Unethical Business Activities', Journal of Business Ethics 46, 85-97.
    • (2003) Journal of Business Ethics , vol.46 , pp. 85-97
    • Giacalone, R.A.1    Jurkiewicz, C.L.2
  • 7
    • 0000191367 scopus 로고    scopus 로고
    • Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct
    • Green, S. and J. Weber: 1997, 'Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct', Journal of Business Ethics 16, 777-790.
    • (1997) Journal of Business Ethics , vol.16 , pp. 777-790
    • Green, S.1    Weber, J.2
  • 8
    • 21644472681 scopus 로고    scopus 로고
    • Integrity as a Business Asset
    • Koehn, D.: 2005, 'Integrity as a Business Asset', Journal of Business Ethics 58, 125-136.
    • (2005) Journal of Business Ethics , vol.58 , pp. 125-136
    • Koehn, D.1
  • 9
    • 0001851459 scopus 로고
    • Stage and Sequence: The Cognitive-Developmental Approach to Socialization
    • D. A. Coslin (ed.), (Rand McNally, Chicago)
    • Kohlberg, L.: 1969, 'Stage and Sequence: The Cognitive-Developmental Approach to Socialization', in D. A. Coslin (ed.), Handbook of Socialization Theory and Research (Rand McNally, Chicago).
    • (1969) Handbook of Socialization Theory and Research
    • Kohlberg, L.1
  • 10
    • 0000170976 scopus 로고
    • Ethical Reasoning and Selection-Socialization in Accounting
    • Ponemon, L.: 1992, 'Ethical Reasoning and Selection-Socialization in Accounting', Accounting Organizations and Society 17, 239-258.
    • (1992) Accounting Organizations and Society , vol.17 , pp. 239-258
    • Ponemon, L.1
  • 11
  • 12
    • 33845631148 scopus 로고    scopus 로고
    • Improving Professional Ethics: Steps for Implementing Change
    • Romal, J. B. et al.: 2004, 'Improving Professional Ethics: Steps for Implementing Change', The CPA Journal 5, 58-60.
    • (2004) The CPA Journal , vol.5 , pp. 58-60
    • Romal, J.B.1
  • 13
    • 17144388977 scopus 로고    scopus 로고
    • The Ethics of Management Control Systems: Developing Technical and Moral Values
    • Rosanas, J. M and M. Velilla: 2005, 'The Ethics of Management Control Systems: Developing Technical and Moral Values', Journal of Business Ethics 57, 83-96.
    • (2005) Journal of Business Ethics , vol.57 , pp. 83-96
    • Rosanas, J.M.1    Velilla, M.2
  • 14
    • 0035343372 scopus 로고    scopus 로고
    • Some Cross-Cultural Evidence on Ethical Reasoning
    • Tsui, J. S. L. and C. Windsor: 2001, 'Some Cross-Cultural Evidence on Ethical Reasoning', Journal of Business Ethics 31, 141-150.
    • (2001) Journal of Business Ethics , vol.31 , pp. 141-150
    • Tsui, J.S.L.1    Windsor, C.2
  • 15
    • 33845682915 scopus 로고    scopus 로고
    • The Ethical Reasoning Abilities of Accounting Students
    • Venezia, C. C.: 2005, 'The Ethical Reasoning Abilities of Accounting Students', The Journal of American Academy of Business 3, 200-207.
    • (2005) The Journal of American Academy of Business , vol.3 , pp. 200-207
    • Venezia, C.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.