Cognitive moral development and auditor independence
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- 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.
- 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.
- repec:bla:joares:v:22:y:1984:i:1:p:1-20 is not listed on IDEAS
- 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.
- Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- 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, revues.org, vol. 6(4), pages 5-24, December.
- 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.
- 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.
- 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.
- Alan Reinstein & Eileen Z. Taylor, 2017. "Fences as Controls to Reduce Accountants’ Rationalization," Journal of Business Ethics, Springer, vol. 141(3), pages 477-488, March.
- Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
- Stéphane TREBUCQ, 2005. "L'actionnaire minoritaire, le commissaire, l'avocat et le juge : histoire d'une fusion litigieuse," Economic History 0503021, EconWPA.
- Christian Prat dit Hauret, 2003. "Audit et développement moral cognitif," Revue Finance Contrôle Stratégie, revues.org, vol. 6(3), pages 117-136, September.
- Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
- 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.
- repec:eee:spacre:v:19:y:2016:i:1:p:10-20 is not listed on IDEAS
- 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.
- 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.
- repec:kap:jbuset:v:147:y:2018:i:3:d:10.1007_s10551-015-2946-0 is not listed on IDEAS
- 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.
- Rafik Elias, 2006. "The Impact of Professional Commitment and Anticipatory Socialization on Accounting Studentsâ€™ Ethical Orientation," Journal of Business Ethics, Springer, vol. 68(1), pages 83-90, September.
- 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.
More about this item
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:22:y:1997:i:3-4:p:337-352. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: http://www.elsevier.com/locate/aos .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.