Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison

This paper investigates whether accounting professionals’ ethical judgment (EJ) is influenced by the disciplinary system established by the accounting profession in France and the United States. Our study first attempts to determine whether there is a link between the EJ of accounting professionals...

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Bibliographic Details
Authors: Baïada-Hirèche, Loréa (Author) ; Garmilis, Ghislaine (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2016
In: Journal of business ethics
Year: 2016, Volume: 139, Issue: 4, Pages: 639-659
Further subjects:B Accounting ethics
B Cross-national study
B Disciplinary system
B Ethical Judgment
B Accounting professionals
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