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Institutional Context and Auditors' Moral Reasoning: A Canada-U.S. Comparison
16 references·16 citing·36 second hopsampled
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References

  • 1951Coefficient Alpha and the Internal Structure of Tests43,892 cited
  • 1993Cultures and Organizations: Software of the Mind.17,690 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
  • 1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model4,134 cited
  • 1986Ethical Decision Making in Organizations: A Person-Situation Interactionist Model3,414 cited
  • 1980Culture and Organizations3,161 cited
  • 1985A Contingency Framework for Understanding Ethical Decision Making in Marketing1,859 cited
  • 1980Development in Judging Moral Issues1,815 cited
  • 1994Moral Development in the Professions675 cited
  • 1981The meaning and measurement of moral development391 cited
  • 1992Ethical reasoning and selection-socialization in accounting366 cited
  • 1997An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm*310 cited
  • 1994An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors309 cited
  • 1990Ethical judgments in accounting: A cognitive-developmental perspective231 cited
  • 1987Moral development and accounting education

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223 cited
  • 1992Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting161 cited
  • Cited by

    • 2022Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling231 cited
    • 2019Audit committee gender diversity and financial reporting: evidence from restatements136 cited
    • 2022Walking the Talk? A Corporate Governance Perspective on Corporate Social Responsibility Decoupling128 cited
    • 2021Not Just a Gender Numbers Game: How Board Gender Diversity Affects Corporate Risk Disclosure122 cited
    • 2016Board Gender Diversity and Internal Control Weaknesses114 cited
    • 2019Female CFOs and corporate cash holdings: Precautionary motive or agency motive?88 cited
    • 2011Corporate Fraud and Managers’ Behavior: Evidence from the Press78 cited
    • 2007A Cross-Cultural Comparison of the Deliberative Reasoning of Canadian and Chinese Accounting Students74 cited
    • 2007Governance factors affecting internal auditors' ethical decision‐making68 cited
    • 2019Board gender diversity, competitive pressure and investment efficiency in Chinese private firms68 cited
    • 2009On whistleblowing judgment and intention66 cited
    • 2021Non-executive female directors and earnings management using classification shifting62 cited
    • 2016Does auditor gender affect issuing going‐concern decisions for financially distressed clients?62 cited
    • 2008Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets59 cited
    • 2012Ethics and Accounting Education55 cited
    • 2020Female CEOs and investment efficiency: evidence from an emerging economy52 cited