A Multidimensional Analysis of Selected Ethical Issues in Accounting.

Sm Flory · TJ Phillips

173 citations0/0 files storedThe Accounting Review

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Ethics in Business and Education Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Abstract Discusses the use of a multivariate measure in evaluating the perceptions of accountants. Review of literature on the development of codes of ethics; Role of accounting profession's responsibility to society; Development of the multidimensional ethics measure; Survey and data gathering; Link between multivariate ethics measure and behavioral intentions.

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1975Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research 1986A General Theory of Marketing Ethics 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 1985A Contingency Framework for Understanding Ethical Decision Making in Marketing 1980The roles of accounting in organizations and society 1930Studies in the Nature of Character.2012Toward the Development of a Multidimensional Scale for Improving Evaluations of Business Ethics 1982The normative origins of positive theories: Ideology and accounting thought

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2003Some Cross-Cultural Evidence on Whistle-Blowing as an Internal Control Mechanism 2006Do gender, educational level, religiosity, and work experience affect the ethical decision-making of U.S. accountants?2006The Ethical Decision Making of Men and Women Executives in International Business Situations 1996Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning 2001Antecedents and Consequences of Independence Risk: Framework for Analysis

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