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Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related?

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  • Stephen Conroy
  • Tisha Emerson
  • Frank Pons

Abstract

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Suggested Citation

  • Stephen Conroy & Tisha Emerson & Frank Pons, 2010. "Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related?," Journal of Business Ethics, Springer, vol. 91(2), pages 183-194, January.
  • Handle: RePEc:kap:jbuset:v:91:y:2010:i:2:p:183-194
    DOI: 10.1007/s10551-009-0076-2
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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. Armstrong, J. Scott & Overton, Terry S., 1977. "Estimating Nonresponse Bias in Mail Surveys," MPRA Paper 81694, University Library of Munich, Germany.
    3. Tisha Emerson & Stephen Conroy & Charles Stanley, 2007. "Ethical Attitudes of Accountants: Recent Evidence from a Practitioners’ Survey," Journal of Business Ethics, Springer, vol. 71(1), pages 73-87, March.
    4. Stephen J. Conroy & Tisha L. N. Emerson, 2006. "Changing Ethical Attitudes: The Case of the Enron and ImClone Scandals," Social Science Quarterly, Southwestern Social Science Association, vol. 87(2), pages 395-410, June.
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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. Yves Mard & Christelle Chaplais & Sylvain Marsat, 2014. "De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation," Post-Print hal-01899102, HAL.
    3. Christelle Chaplais, 2018. "Révélation de faits délictueux et formation à l'éthique : perception des auditeurs," Post-Print hal-01907886, HAL.
    4. Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management," Journal of Business Ethics, Springer, vol. 177(2), pages 233-260, May.

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