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Cognitive moral development and auditor independence


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  • Sweeney, John T.
  • Roberts, Robin W.


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Bibliographic Info

Article provided by Elsevier in its journal Accounting, Organizations and Society.

Volume (Year): 22 (1997)
Issue (Month): 3-4 ()
Pages: 337-352

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Handle: RePEc:eee:aosoci:v:22:y:1997:i:3-4:p:337-352

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  1. Windsor, Carolyn A. & Ashkanasy, Neal M., 1995. "The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 701-720.
  2. Pratt, Jamie & Beaulieu, Phil, 1992. "Organizational culture in public accounting: Size, technology, rank, and functional area," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 667-684, October.
  3. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
  4. Fogarty, Timothy J., 1992. "Organizational socialization in accounting firms: A theoretical framework and agenda for future research," Accounting, Organizations and Society, Elsevier, vol. 17(2), pages 129-149, February.
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Cited by:
  1. Christian Prat Dit Hauret, 2003. "Presentation De La Theorie Du Developpement Moral Cognitif Et De Ses Apports Possibles Dans Les Etudes Sur L'Audit," Post-Print halshs-00582815, HAL.
  2. William E. Shafer & Richard S. Simmons, 2011. "Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(5), pages 647-668, June.
  3. Christian Prat dit Hauret, 2003. "Audit et développement moral cognitif," Revue Finance Contrôle Stratégie,, vol. 6(3), pages 117-136, September.
  4. Christian Prat Dit Hauret, 2002. "L'Independance Du Commissaire Aux Comptes : Une Analyse Empirique Basee Sur Des Composantes Psychologiques Du Comportement," Post-Print halshs-00584524, HAL.
  5. Stéphane TREBUCQ, 2005. "L'actionnaire minoritaire, le commissaire, l'avocat et le juge : histoire d'une fusion litigieuse," Economic History 0503021, EconWPA.
  6. Roberta Bampton & Christopher Cowton, 2013. "Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature," Journal of Business Ethics, Springer, vol. 114(3), pages 549-563, May.
  7. Rafik Elias, 2006. "The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation," Journal of Business Ethics, Springer, vol. 68(1), pages 83-90, September.
  8. Soraya Bel Haj Ali, 2011. "Les valeurs culturelles, l'indépendance et le développement moral cognitif : quel lien pour quel auditeur ?," Post-Print hal-00646460, HAL.
  9. Serge Évraert & Christian Prat dit Hauret, 2003. "La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie," Revue Finance Contrôle Stratégie,, vol. 6(4), pages 5-24, December.
  10. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
  11. William E. Shafer, 2009. "Ethical climate, organizational-professional conflict and organizational commitment: A study of Chinese auditors," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(7), pages 1087-1110, September.
  12. Natalia M. Mintchik & Timothy A. Farmer, 2009. "Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting," Journal of Business Ethics, Springer, vol. 84(2), pages 259-275, January.


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