Audit et développement moral cognitif
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References listed on IDEAS
- Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
- Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
- Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
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Keywordsaudit; sensibilité éthique; développement moral cognitif; defining issues test; indépendance; audit; ethical sensitivity; cognitive moral development; defining issues test; independence;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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