RT Article
T1 The Applicability of a Contingent Factors Model to Accounting Ethics Research
JF Journal of business ethics
VO 68
IS 1
SP 1
OP 18
A1 Cohen, Jeffrey R.
A1 Bennie, Nonna Martinov
A2 Bennie, Nonna Martinov
LA English
YR 2006
UL https://ixtheo.de/Record/1785626310
AB This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting practice are then discussed.
K1 moral intensity factors
K1 audit judgment
K1 Accounting ethics
K1 contingent factors ethics model
DO 10.1007/s10551-006-9036-2