IDEAS home Printed from https://ideas.repec.org/r/eee/aosoci/v22y1997i3-4p337-352.html

Cognitive moral development and auditor independence

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Allen D. Blay & Eric S. Gooden & Mark J. Mellon & Douglas E. Stevens, 2018. "The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research," Journal of Business Ethics, Springer, vol. 152(1), pages 191-206, September.
  2. 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.
  3. repec:mth:ijafr8:v:9:y:2019:i:1:p:51-73 is not listed on IDEAS
  4. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
  5. Christian Prat dit Hauret, 2003. "Audit et développement moral cognitif," Revue Finance Contrôle Stratégie, revues.org, vol. 6(3), pages 117-136, September.
  6. William E. Shafer, 2009. "Ethical climate, organizational‐professional conflict and organizational commitment," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1087-1110, September.
  7. Maroun, Warren & Atkins, Jill, 2014. "Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?," The British Accounting Review, Elsevier, vol. 46(3), pages 248-263.
  8. Alleyne, Philmore & Haniffa, Roszaini & Hudaib, Mohammad, 2019. "Does group cohesion moderate auditors’ whistleblowing intentions?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 69-90.
  9. 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.
  10. 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.
  11. 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.
  12. 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.
  13. 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.
  14. 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.
  15. Stéphane TREBUCQ, 2005. "L'actionnaire minoritaire, le commissaire, l'avocat et le juge : histoire d'une fusion litigieuse," Economic History 0503021, University Library of Munich, Germany.
  16. 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.
  17. Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
  18. 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 Limited, vol. 24(5), pages 647-668, June.
  19. 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.
  20. Philmore Alleyne & Mohammad Hudaib & Roszaini Haniffa, 2018. "The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants," Journal of Business Ethics, Springer, vol. 147(3), pages 509-527, February.
  21. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
  22. Hunt, Nicholas C. & Curtis, Mary B. & Rixom, Jessica M., 2022. "Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility," Accounting, Organizations and Society, Elsevier, vol. 102(C).
  23. 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.
  24. Steven Dellaportas & Barry J. Cooper & Philomena Leung, 2006. "Measuring moral judgement and the implications of cooperative education and rule‐based learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(1), pages 53-70, March.
  25. Graeme Currie & John Richmond & James Faulconbridge & Claudia Gabbioneta & Daniel Muzio, 2019. "Professional Misconduct in Healthcare: Setting Out a Research Agenda for Work Sociology," Work, Employment & Society, British Sociological Association, vol. 33(1), pages 149-161, February.
  26. Godfred Matthew Yaw Owusu & Gabriel Korankye, 2023. "The state of ethical decision‐making research in accounting: A retrospective assessment from 1987 to 2022," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(2), pages 419-434, April.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.