The Applicability of a contingent factors model to accounting ethics research | Macquarie University ResearchOnline

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Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/148321

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Title: The Applicability of a contingent factors model to accounting ethics research
Related: Journal of business ethics, Vol. 68, No. 1, (2006), p.1-18
DOI: 10.1007/s10551-006-9036-2
Publisher: Springer
Date: 2006
FoR/RFCD Code(s): 220100 Applied Ethics 150300 Business and Management
Author/Creator: Cohen, Jeffrey R
Author/Creator: Martinov-Bennie, Nonna
Description: This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting practice are then discussed.
Description: 18 page(s)
Subject Keyword: 220100 Applied Ethics
Subject Keyword: 150300 Business and Management
Subject Keyword: contingent factors ethics model
Subject Keyword: accounting ethics
Subject Keyword: audit judgment
Subject Keyword: moral intensity factors
Resource Type: journal article
Organisation: Macquarie University. Dept. of Accounting and Corporate Governance

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