The Applicability of a Contingent Factors Model to Accounting Ethics Research

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...

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Bibliographic Details
Authors: Cohen, Jeffrey R. (Author) ; Bennie, Nonna Martinov (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2006
In: Journal of business ethics
Year: 2006, Volume: 68, Issue: 1, Pages: 1-18
Further subjects:B Accounting ethics
B moral intensity factors
B audit judgment
B contingent factors ethics model
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