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The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation

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  • Rafik Elias

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  • 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.
  • Handle: RePEc:kap:jbuset:v:68:y:2006:i:1:p:83-90
    DOI: 10.1007/s10551-006-9041-5
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    References listed on IDEAS

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    1. Loeb, Se, 1971. "Survey Of Ethical Behavior In Accounting Profession," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 287-306.
    2. 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.
    3. 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.
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    Citations

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    Cited by:

    1. 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.
    2. Erica Pimentel & Cédric Lesage & Soraya Bel Hadj Ali, 2023. "Auditor Independence in Kinship Economies: A MacIntyrian Perspective," Journal of Business Ethics, Springer, vol. 183(2), pages 365-381, March.
    3. Gabriel Sam Ahinful & Sheila Addo & Felix Obeng Boateng & Jeff Danquah Boakye, 2017. "Accounting Ethics and the Professional Accountant: The Case of Ghana," International Journal of Applied Economics, Finance and Accounting, Online Academic Press, vol. 1(1), pages 30-36.
    4. Rafik Z. Elias & Magdy Farag, 2010. "The relationship between accounting students' love of money and their ethical perception," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(3), pages 269-281, March.
    5. Yonathan Sunyoto, 2020. "Auditor's Experience, Professional Commitment, and Knowledge on Financial Audit Performance in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 191-199.
    6. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    7. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    8. Glen Kobussen & Suresh Kalagnanam & Ganesh Vaidyanathan, 2014. "The Impact of Better‐than‐Average Bias and Relative Performance Pay on Performance Outcome Satisfaction," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 1-27, March.
    9. Covaleski, Mark A. & Earley, Christine E. & Zehms, Karla M., 2021. "The lived reality of public accounting interns," Journal of Accounting Education, Elsevier, vol. 56(C).
    10. Debbie Haski-Leventhal & Mehrdokht Pournader & Jennifer S. A. Leigh, 2022. "Responsible Management Education as Socialization: Business Students’ Values, Attitudes and Intentions," Journal of Business Ethics, Springer, vol. 176(1), pages 17-35, February.

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