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Confidentiality decisions: The reasoning process of CPAS in resolving ethical dilemmas

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References

1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model4,134 cited
1991Ethical judgments on selected accounting issues: An empirical study154 cited
1991Business Ethics, 2nd ed.149 cited
1990Reactions to ethical dilemmas: A study pertaining to certified public accountants47 cited

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2018What is the ‘good’ forensic accountant? A virtue ethics perspective49 cited
2018Can compliance restart integrity? Toward a harmonized approach. The example of the audit committee43 cited
2004Ethical Principles vs. Ethical Rules: The Moderating Effect of Moral Development on Audit Independence Judgments42 cited
2015Ethics and the global financial crisis: why incompetence is worse than greed38 cited
2012The Moral Reasoning of Public Accountants in the Development of a Code of Ethics: the Case of Indonesia31 cited
2015Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison25 cited
2023Islamic work ethic in behavioral accounting21 cited
2005Personal versus professional ethics in confidentiality decisions: an exploratory study in Western Europe13 cited
2005La experiencia y el comportamiento ético de los Auditores: un Estudio Empírico11 cited
2004Enhancing Public Trust in the Accounting Profession Using Professional Judgment Rather Than Personal Judgment in Resolving Accounting Ethics Dilemmas

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10 cited