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Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan

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  • Jeffrey, Cynthia
  • Weatherholt, Nancy
  • Lo, Steven

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  • Jeffrey, Cynthia & Weatherholt, Nancy & Lo, Steven, 1996. "Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan," The International Journal of Accounting, Elsevier, vol. 31(3), pages 365-379.
    • Handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:365-379
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    References listed on IDEAS

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    1. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    2. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer;The Psychometric Society, vol. 16(3), pages 297-334, September.
    3. Aranya, N. & Pollock, J. & Amernic, J., 1981. "An examination of professional commitment in public accounting," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 271-280, October.
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    Cited by:

    1. Bernardo de Abreu Guelber Fajardo & Ricardo Lopes Cardoso, 2014. "Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants," Brazilian Business Review, Fucape Business School, vol. 11(5), pages 24-48, October.
    2. Erwin Waldmann, 2000. "Teaching ethics in accounting: a discussion of cross-cultural factors with a focus on Confucian and Western philosophy," Accounting Education, Taylor & Francis Journals, vol. 9(1), pages 23-35.
    3. Doyle, Elaine & Frecknall-Hughes, Jane & Summers, Barbara, 2022. "Ethical reasoning in tax practice: Law or is there more?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
    4. Evi Maria & Yayuk Ariyani, 2014. "E-Commerce Impact: The Impact of E-Audit Implementation on the Auditor’s Performance (Empirical Study of the Public Accountant Firms in Semarang, Indonesia)," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 5(3), pages 01-07, September.
    5. Goodwin, Jenny, 2002. "Understanding Auditor-Client Relationships: A Multi-Faceted Analysis (Rutgers Series in Accounting Research); Gary Kleinman and Dan Palmon; Markus Wiener Publishers, Princeton, NJ, hardcover, 2001, pp. xiv+165, ISBN 1558761802 ($49.95)," Journal of Economic Psychology, Elsevier, vol. 23(3), pages 429-432, June.
    6. 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.
    7. Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
    8. Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
    9. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
    10. Yves Gendron & Roy Suddaby & Sandy Q. Qu, 2009. "Professional–Organisational Commitment: A Study of Canadian Professional Accountants," Australian Accounting Review, CPA Australia, vol. 19(3), pages 231-248, September.
    11. Rajat Deb, 2018. "Financial Audit or Forensic Audit? Government Sector Panorama," Indian Journal of Corporate Governance, , vol. 11(2), pages 135-158, December.

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