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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Detalles Bibliográficos
Autores principales: Cohen, Jeffrey R. (Autor) ; Bennie, Nonna Martinov (Autor)
Tipo de documento: Electrónico Artículo
Lenguaje:Inglés
Verificar disponibilidad: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Publicado: 2006
En: Journal of business ethics
Año: 2006, Volumen: 68, Número: 1, Páginas: 1-18
Otras palabras clave:B Accounting ethics
B moral intensity factors
B audit judgment
B contingent factors ethics model
Acceso en línea: Volltext (JSTOR)
Volltext (lizenzpflichtig)