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AUDITORS' ETHICAL REASOI!" ISI!HTS #RO$ PAST RESEARCH ADI$PLICATIOS #OR THE #UTURE

Aut%or" Jones, Joanne; Massey, Dan !; "#orne, $%n&a

ProQuest &ocument '%n(

Abstract" "#e )ur)ose of t#%s )a)er %s to synt#es%*e t#e em)%r%ca' researc# on au&%tors+ et#%ca'

reason%ng %t#%n a frameor( t#at cons%&ers cogn%t%e &ee'o)ment, %n&%%&ua' c#aracter%st%cs an&

conte-tua' factors. /n so &o%ng, %t %s#es to fac%'%tate an un&erstan&%ng of t#e e-tant '%terature an&

)ro%&e a as%s for %m)ro%ng au&%tors+ et#%ca' reason%ng. Au&%tors+ et#%ca' reason%ng encom)asses

cornerstone conce)ts of t#e au&%t%ng )rofess%on, suc# as: &ue care, %n&e)en&ence, oect%%ty,

)rofess%ona' s(e)t%c%sm, an& %ntegr%ty. /t reects au&%tors+ a%'%ty to ren&er u&gment una'tere& y

se'f%nterest an& to recogn%*e t#e )otent%a' %m)act of t#e u&gment on t#e e'fare of ot#ers. "#%s

)a)er uses est+s Mo&e' of 5t#%ca' Act%on as an organ%*%ng frameor(. roun&e& %n t#e cogn%t%e

&ee'o)menta' )ers)ect%e, est+s Mo&e' of 5t#%ca' Act%on #as een a))'%e& to &escr%e t#e (ey

com)onents of t#e et#%ca' &ec%s%on )rocess %n a management conte-t an& %n an au&%t conte-t.

est+s Mo&e' of 5t#%ca' Act%on t#eor%*es mat et#%ca' reason%ng cons%sts of four com)onents: 1.

/&ent%7cat%on of an 5t#%ca' D%'emma, 2. t#e 5t#%ca' Ju&gment, 3. /ntent%on to Act 5t#%ca''y, an& 4.

5t#%ca' Act%on8e#a%or.

#ull te&t" 1.0 /"D<="/

"#e )ur)ose of t#%s )a)er %s to synt#es%*e t#e em)%r%ca' researc# on au&%tors+ et#%ca' reason%ng

%t#%n a frameor( t#at cons%&ers cogn%t%e &ee'o)ment, %n&%%&ua' c#aracter%st%cs an&

conte-tua' factors. /n so &o%ng, e %s# to fac%'%tate an un&erstan&%ng of t#e e-tant '%terature an&

)ro%&e a as%s for %m)ro%ng au&%tors+ et#%ca' reason%ng.1 Au&%tors+ et#%ca' reason%ng

encom)asses cornerstone conce)ts of t#e au&%t%ng )rofess%on, suc# as: &ue care, %n&e)en&ence,

oect%%ty, )rofess%ona' s(e)t%c%sm, an& %ntegr%ty >"#orne, 199?; Jones an& Ponemon, 1993@. /t

reects au&%tors+ a%'%ty to ren&er u&gment una'tere& y se'f%nterest an& to recogn%*e t#e

)otent%a' %m)act of t#e u&gment on t#e e'fare of ot#ers >Ponemon an& a#art, 1994; Jones,

1991@.

A't#oug# au&%tors+ tec#n%ca' (no'e&ge %s essent%a' to au&%tors+ e-)ert%se, %n many s%tuat%ons,

es)ec%a''y #en t#ere are no ru'es or t#e ru'es are unc'ear, au&%tors+ et#%ca' reason%ng &eterm%nes

t#e oera'' ua'%ty of au&%tors+ )rofess%ona' u&gment >%%ns an& Mason, 19??@. Bor %nstance, %t %s

ecom%ng a))arent mat Art#ur An&ersen c#ose to %ssue a c'ean au&%t o)%n%on for 5nron een %t#

t#e aareness t#at 5nron+s 7nanc%a' statements ere m%s'ea&%ng &ue to t#e ause of AAP an&

use of C%n&ustr%es an& mar(ets an& transact%ons for #%c# mere ere no s)ec%7c ru'esC >Jones,

2001@ to #%&e sustant%a' 'osses from s#are#o'&ers >enston an& artgraes, 2002@. Argua'y, %f

t#e )artners of An&ersen )a%& 'ess attent%on to t#e%r on se'7nterest y em)'oy%ng a etter et#%ca'

reason%ng )rocess, t#e%r au&%t o)%n%on may #ae een &%Eerent.

er t#e )ast tenty years, a s%gn%7cant '%terature #as %nest%gate& a ar%ety of factors t#at

%nuence au&%tors+ et#%ca' reason%ng )rocess. "#e maor%ty of t#e stu&%es of au&%tors+ et#%ca'

reason%ng )rocess #ae een groun&e& %n Fo#'erg+s >1969@ t#eory of Ccogn%t%e &ee'o)ment,C

a't#oug# seera' %m)ortant stu&%es of au&%tors+ et#%ca' reason%ng &o not e-)'%c%t'y suscr%e to a


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cogn%t%e&ee'o)menta' )ers)ect%e.2 Fo#'erg )ostu'ates t#at cogn%t%e structures an&

%nter)retat%e )rocesses )rec%)%tate an %n&%%&ua'+s et#%ca' &ec%s%on c#o%ces >"re%o, 1992@.

Fo#'erg+s t#eory %s &ee'o)menta' %n focus an& )ro)oses t#ree roa& 'ee's of so)#%st%cat%on %n

et#%ca' reason%ng. At t#e 7rst 'ee', t#e )reconent%ona' 'ee', t#e %n&%%&ua' &ec%&es #at %s r%g#t

or rong ase& u)on conseuences. At t#e secon& 'ee', t#e conent%ona' 'ee', t#e %n&%%&ua' %s

concerne& aout e-)ectat%ons of s%gn%7cant ot#ers an& re'%es u)on ru'es an& 'as to &eterm%ne

#at %s r%g#t or rong. At t#e t#%r& an& most so)#%st%cate& 'ee', t#e )ostconent%ona' 'ee', t#e

%n&%%&ua' &ec%&es #at %s r%g#t or rong us%ng un%ersa' et#%ca' )r%nc%)'es suc# as t#e common

goo& an& ust%ce >Fo#'erg, 1969; see a'so est et a'., 1999@.

/n t#%s )a)er, e use est+s >19G9, 1994@ Mo&e' of 5t#%ca' Act%on as an organ%*%ng frameor(.

roun&e& %n t#e cogn%t%e&ee'o)menta' )ers)ect%e >Fo#'erg, 1969@, est+s >19G9, 1994@ Mo&e'

of 5t#%ca' Act%on #as een a))'%e& to &escr%e t#e (ey com)onents of t#e et#%ca' &ec%s%on )rocess

%n a management conte-t >Jones, 1991; "re%n%o, 19?6; Berre'' an& res#am, 19?H@ an& %n an au&%t

conte-t >"#orne, 199?; $am)e an& B%nn, 1992@.

est+s >19G9, 1994@ Mo&e' of 5t#%ca' Act%on t#eor%*es mat et#%ca' reason%ng cons%sts of fourcom)onents. "#e 7rst com)onent, /&ent%7cat%on of an 5t#%ca' D%'emma, %s %n%t%ate& t#roug# t#e

aareness t#at a s%tuat%on or &%'emma may aEect t#e e'fare of ot#ers. nce t#e et#%ca' &%'emma

#as een %&ent%7e&, t#e %n&%%&ua' ea'uates outcomes t#at oug#t to occur %n t#e g%en s%tuat%on

>est, 19G9; Fo#'erg, 1969@, an& comes to an 5t#%ca' Ju&gment. "#e t#%r& com)onent, /ntent%on

to Act 5t#%ca''y, %no'es a a'ue assessment of t#e Cr%g#tC c#o%ce ersus ot#er &ec%s%on

a'ternat%es %n formu'at%ng an %ntent%on to act. "#e 7na' com)onent of est+s >19G9, 1994@ Mo&e'

of 5t#%ca' Act%on %s 5t#%ca' Act%on8e#a%or, #%c# %s t#e carry%ng out of t#e et#%ca' act%on.

esearc#ers stu&y%ng us%ness an& au&%tor et#%cs #ae e-)an&e& u)on est+s >19G9, 1994@ mo&e'

y recogn%*%ng t#at et#%ca' reason%ng %s %nuence& y mu't%)'e ar%a'es an& t#e%r %nteract%ons>"re%o an& !eaer, 2003@. Bor %nstance, t#e com)onents of est+s >19G9, 1994@ Mo&e' of 5t#%ca'

Act%on are #ea%'y %nuence& y c#aracter%st%cs t#at %n&%%&ua's r%ng to ear on t#e tas( >Jones,

1991; Berre'' an& res#am, 19?H@. /n recogn%t%on of t#%s, many researc#ers #ae &ee'o)e&

%nteract%on%st mo&e's t#at %ncor)orate %n&%%&ua' factors %nto est+s >19G9, 1994@ mo&e'. /n&%%&ua'

factors %nc'u&e: I1 genera' &emogra)#%c c#aracter%st%cs Ie.g., gen&er >%''%gan, 19?2@, )o'%t%ca'

or%entat%on >5'mer, en%c(, an& Ma'one >19G3@; I2 et#%ca' &ee'o)ment >"#orne, 199?; "re%7o,

19?6@; I3 )ersona' a'ues I)rofess%ona' an& organ%*at%ona' comm%tment >Berre'' an& res#am,

19?H@; I4 c#aracter >"#orne, 199?; "re%o, 19?6@; an& IH tra%n%ng an& e-)er%ence >eeau,

1994; %'tee%te' an& Jones, 1992@.




"#e %nteract%on%st mo&e's a'so recogn%*e t#e %m)ortant ro'e of

conte-tua' factors %n %nuenc%ng t#e et#%ca' &ec%s%on )rocess. =onte-tua' factors %nc'u&e: I1 t#e

%mme&%ate o conte-t It%me an& u&get )ressures, ro'e )ressure, rear&s an& sanct%ons, an& t#e

%nuence of s%gn%7cant ot#ers >"re%7o an& !eaer, 2003@; I2 t#e roa&er e-terna' conte-t It#ecu'tura' en%ronment >=o#en, Pant, an& K#ar), 199Ha, 199H@ %nc'u&%ng t#e )rofess%ona' an&

organ%*at%ona' en%ronments >"re%no, 19?6; Berre'' an& res#am, 19?H@; an& I3 %ssues)ec%7c

factors Imagn%tu&e of t#e conseuences, &egree of soc%a' consensus, )roa%'%ty t#at #arm %''

occur, tem)ora' %mme&%acy, )ro-%m%ty of #arm to t#e target, an& concentrat%on of eEect > Jones,

1991@.

A't#oug# t#ere are ar%ous re%es of au&%tors+ et#%ca' reason%ng >e.g., =o''%ns, 2000; $ouers,

Ponemon, an& a&t(e, 199G; Ponemon an& a#art, 1994@, none #as cons%&ere& #o t#e

em)%r%ca' stu&%es %nc'u&e& %n t#e e-tant '%terature %nuences eac# of t#e four com)onents of

au&%tors et#%ca' reason%ng )rocess nor #ae t#ey e-)'%c%t'y cons%&ere& t#e assoc%at%on eteeneac# of t#e four com)onents an& %n&%%&ua' an& conte-tua' factors. "#e rema%n&er of t#e )a)er %s

&%%&e& %nto to sect%ons. Kect%on 2.0 )ro%&es a re%e of t#e '%terature organ%*e& accor&%ng to

t#e four com)onents of est+s >19G9, 1994@ Mo&e' of 5t#%ca' Act%on, s#o%ng t#e ar%a'es t#at

#ae een e-)'ore& %n )ast researc# as e'' as ar%a'es t#at #ae rece%e& '%tt'e attent%on. "#e

7na' sect%on, Kect%on 3.0, conta%ns a summary an& conc'us%on.

2.0 5L/5! B 5MP//=A$ K"<D/5K B A<D/"K+ 5"/=A$ 5AK/

=ons%stent %t# an %nteract%on%st )ers)ect%e, e categor%*e t#e em)%r%ca' stu&%es of au&%tors+

et#%ca' reason%ng accor&%ng to t#e four com)onents of et#%ca' reason%ng %&ent%7e& y est >19G9,

1994@ an& cons%&er #o ot# %n&%%&ua' an& conte-tua' factors %nuence eac# com)onent.3 ur

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re%e coers t#e )er%o& from 19?G, #en t#e 7rst account%ng et#%cs art%c'e groun&e& %n cogn%t%e

et#%ca' )syc#o'ogy a))eare& >%.e., Armstrong, 19?G@, to 2003.

2.1 Au&%tors+ /&ent%7cat%on of an 5t#%ca' D%'emma

"#e 7rst com)onent of est+s >19G9, 1994@ Mo&e' of 5t#%ca' Act%on %s t#e %&ent%7cat%on of an

et#%ca' &%'emma. Ponemon >1993@ t#eor%*es t#at au&%tors+ %&ent%7cat%on of an et#%ca' &%'emma, or

Cet#%ca' sens%t%%tyC, %s )art%cu'ar'y %m)ortant %n s%tuat%ons t#at are not e'' &e7ne& y t#e ru'es of

t#e 7rm or )rofess%on. "#e stu&%es e-am%n%ng au&%tors+ %&ent%7cat%on of an et#%ca' &%'emma are

summar%*e& %n "a'e 1 an& e &%scuss t#e%r (ey 7n&%ngs e'o.

2.1.1 /n&%%&ua' Bactors an& Au&%tors+ /&ent%7cat%on of an 5t#%ca' D%'emma

ecause t#e cogn%t%e&ee'o)menta' )ers)ect%e suggests t#at %n&%%&ua's %t# #%g#er 'ee's of

et#%ca' &ee'o)ment are more sens%t%e to et#%ca' &%'emmas, seera' stu&%es #ae %nest%gate&

#et#er au&%tors %t# #%g#er 'ee's of et#%ca' &ee'o)ment are more sens%t%e to au&%t

transgress%ons, %nc'u&%ng t#e eent of frau&. Bor e-am)'e, Keeney an& oerts >199G@ an&

ernar&% >1994@ 7n& t#at au&%tors %t# #%g#er 'ee's of et#%ca' &ee'o)ment measure& y t#e P

score of est+s >19G9@ De7n%ng /ssues "est ID/" are etter a'e to %&ent%fy t#e ar%ous et#%ca'

au&%t %ssues, eme&&e& %n an %n&e)en&ence &%'emma.4

A &ee)er sens%t%%ty to et#%ca' %ssues a'so trans'ates %nto t#e au&%tors+ a%'%ty to gauge et#%ca'

mot%at%ons of ot#ers more )rec%se'y an& oect%e'y >ee&er an& =ooert, 19?6; est, 19?6@. #%

t#e conte-t of au&%t%ng, t#e a%'%ty to u&ge t#e %ntegr%ty of c'%ents %s an %m)ortant c#aracter%st%c of

au&%tors+ )rofess%ona' s(e)t%c%sm >K#au an& $arence, 1996@. Au&%t managers >Ponemon, 1993@

an& au&%t sen%ors >Ponemon an& a#art, 1993@ %t# #%g#er 'ee's of et#%ca' &ee'o)ment are

more sens%t%e to c'%ent com)etence an& %ntegr%ty c#aracter%st%cs t#an t#ose managers an& au&%t

sen%ors %t# 'oer et#%ca' &ee'o)ment. /n an e-)er%ment t#at reu%re& t#e au&%t managers an&

sen%ors to re%e t#e or(%ng )a)ers of a #y)ot#et%ca' case t#at strong'y suggeste& t#e )oss%%'%ty

of mater%a' frau&, ernar&% >1994@ 7n&s t#at managers+ a%'%ty to &etect frau& %s mo&erate& y

t#e%r 'ee' of et#%ca' &ee'o)ment. Ponemon an& a#art >1993, ). 102@ )ro)ose t#ese resu'ts

%m)'y t#at C%na%'%ty rat#er t#an gu''%%'%ty may e-)'a%n #y certa%n au&%tors fa%' to &etect o%ous

arn%ng s%gns of t#e organ%*at%on an& c'%ent management.C "a(en toget#er, t#e stu&%es %n&%cate

t#at au&%tors+ sens%t%%ty to s%gna's suggest%ng t#e%r )rofess%ona' s(e)t%c%sm %s arrante& %s a

funct%on of t#e%r et#%ca' &ee'o)ment.

/n a&&%t%on to t#e stu&%es assess%ng t#e re'at%ons#%) eteen et#%ca' &ee'o)ment an& et#%ca'

sens%t%%ty, seera' ot#er stu&%es %nest%gate t#e assoc%at%on eteen ot#er %n&%%&ua' factors

re'ate& to et#%ca' &ee'o)ment an& au&%tors+ %&ent%7cat%on of an et#%ca' &%'emma. Bor e-am)'e,

K#au an& #%s co''eagues >K#au an& $arence, 1996; K#au, B%nn, an& Munter, 1993@ use an

a'ternate t#eoret%ca' a))roac# from t#e cogn%t%e&ee'o)menta' )ers)ect%e to stu&y t#e

assoc%at%on eteen et#%ca' %&eo'ogy >Borsyt#, 19?0, 19?1@ an& et#%ca' sens%t%%ty. Accor&%ng to

t#%s a))roac#, et#%ca' %&eo'ogy, ase& u)on %&ea'%sm an& re'at%%sm, &eterm%nes #o an %n&%%&ua'

reasons aout et#%ca' %ssues. K#au, B%nn, an& Munter >1993@ cons%&ere& t#e re'at%ons#%) eteen

et#%ca' %&eo'ogy an& et#%ca' sens%t%%ty for a sam)'e of au&%t sen%ors an& foun& #%g# re'at%%sts an&

%&ea'%sts ere t#e 'east '%(e'y to recogn%*e et#%ca' %ssues. /n a 'ater an& re'ate& stu&y, K#au an&

$arence >1996@ )resente& )art%c%)ants %t# au&%t s%tuat%ons of ary%ng 'ee's of r%s( an& fa%'e& to

7n& any re'at%ons#%) eteen et#%ca' %&eo'ogy an& )rofess%ona' s(e)t%c%sm. "#us, a't#oug# et#%ca'




%&eo'ogy a))ears to e re'ate& to et#%ca' sens%t%%ty, %t %s not c'ear #et#er et#%ca' %&eo'ogy

assoc%ates %t# au&%tors+ a%'%ty to &etect arn%ng s%gns &ur%ng an au&%t.

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=o#en, Pant, an&

K#ar) >199Ha, 199H, 1996, 2001@ use e%&enac# an& o%n+s >19??@ Mu't%&%mens%ona' 5t#%cs

Kca'e IM5K to %nest%gate t#e assoc%at%on eteen et#%ca' or%entat%on an& au&%tors+ et#%ca'

sens%t%%ty. 5t#%ca' or%entat%on re)resents t#e &egree to #%c# ar%ous et#%ca' )r%nc%)'es suc# as,ut%'%tar%an%sm, ust%ce an& fa%rness, &ut%es an& o'%gat%ons, cu'tura' acce)tance Ire'at%%sm, an&

se'f%nterest, are use& to u&ge et#%ca' s%tuat%ons. /n contrast to t#e sta'e an& structure& %e of

et#%ca' &ee'o)ment a&ance& y Fo#'erg >1969@, et#%ca' or%entat%on %s s%tuat%ons)ec%7c

>e%&enac# an& o%n, 19??@. A't#oug# t#ere as cons%&era'e ar%at%on among t#e a))roac#es

use& to u&ge t#e %gnettes %n t#e%r stu&%es, =o#en, Pant, an& K#ar) >199Ha, 199H, 1996, 2001@

foun& t#at au&%tors ten& to &e7ne et#%ca'8unet#%ca' acts ase& u)on ut%'%tar%an%sm,

ust%ce8fa%rness, an& &ut%es8o'%gat%ons.H

"o stu&%es %nest%gate t#e assoc%at%on eteen au&%tors+ )ersona' a'ues an& t#e%r '%(e'%#oo& of

%&ent%fy%ng an et#%ca' %ssue >Patterson, 2001; K#au, B%nn, an& Munter, 1993@. K#au, B%nn, an&Munter >1993@ argue t#at s%nce t#e enforcement of et#%ca' stan&ar&s %s %&e'y )erce%e& y

au&%tors to e %m)ortant to t#e 'eg%t%macy of t#e%r )rofess%on, t#ose au&%tors #o are comm%tte&

to I%.e., a'ue t#e au&%t%ng )rofess%on s#ou'& e more sens%t%e to et#%ca' %ssues. A't#oug# t#e

argument %s %ntu%t%e'y a))ea'%ng, ne%t#er K#au, B%nn, an& Munter >1993@ nor Patterson >2001@

foun& t#at )rofess%ona' comm%tment s%gn%7cant'y %nuences au&%tors+ a%'%ty to %&ent%fy et#%ca'

%ssues. $%(e%se, ne%t#er stu&y foun& t#at organ%*at%ona' comm%tment s%gn%7cant'y %nuence&

au&%tors+ a%'%ty to %&ent%fy et#%ca' %ssues. oeer, as suggeste& y amer an& /yer >2002@,

)rofess%ona' an& organ%*at%ona' comm%tment sca'es &o not measure t#e s)ec%7c )rofess%ona' an&

organ%*at%ona' a'ues to #%c# au&%tors are comm%tte&, on'y au&%tors+ &egree of comm%tment tot#e )rofess%on an& organ%*at%on. /nterest%ng'y, #en K#au an& $arence >1996@ use& a more

s)ec%7c measure of )rofess%ona' a'ues, t#ey foun& t#at a #%g#er concern for )rofess%ona' et#%cs




resu'te& %n #%g#er )rofess%ona' s(e)t%c%sm.6 et, t#e econom%c %m)ortance of c'%ent a))eare& to

neutra'%*e t#%s sens%t%%ty, suggest%ng t#at au&%tors+ ten&ency to a&#ere to )rofess%ona' an&

econom%c a'ues %nuences t#e%r a%'%ty to %&ent%fy an et#%ca' &%'emma.

B%na''y, cogn%t%e&ee'o)menta' researc#ers t#eor%*e t#at tra%n%ng an& e-)er%ence aEect

%n&%%&ua's+ a%'%ty to %&ent%fy et#%ca' &%'emmas >eeau, 1994; %'tee%te' an& Jones, 1992@.

oeer, %t# t#e e-ce)t%on of Doug'as, Da%&son, an& Kc#art* >2001@, researc# resu'ts &o notsu))ort a )os%t%e assoc%at%on eteen tra%n%ng an& au&%tors+ a%'%ty to %&ent%fy et#%ca' &%'emmas

>=o#en, Pant, an& K#ar), 2001; Farc#er, 1996@.

/n contrast, =o#en, Pant, an& K#ar) >2001@ 7n& t#at account%ng )rofess%ona's %e some act%ons

as s%gn%7cant'y 'ess et#%ca' t#an &o gra&uat%ng stu&ents, suggest%ng e-)er%ence )'ays a ro'e %n

au&%tors+ a%'%ty to %&ent%fy an et#%ca' &%'emma. /n&ee&, Farc#er >1996@ 7n&s a )os%t%e re'at%ons#%)

eteen age an& et#%ca' sens%t%%ty. K%nce o'&er au&%tors ten& to #ae more e-)er%ence, Farc#er+s

>1996@ 7n&%ng, #en ta(en %t# ernar&%+s >1994@ 7n&%ng t#at managers out)erform sen%ors %n

t#e%r a%'%ty to &etect frau&, suggests t#at t#ere may e a )os%t%e assoc%at%on eteen au&%tors+

et#%ca' sens%t%%ty an& or( e-)er%ence. /n t#e stu&%es, #oeer, %t %s unc'ear #at )art%cu'arfeatures of or( e-)er%ence en#ance au&%tors+ et#%ca' sens%t%%ty.

2.12 =onte-tua' Bactors an& Au&%tors+ /&ent%7cat%on of an 5t#%ca' D%'emma

Keera' stu&%es cons%&ere& t#e &%Eerent%a' assoc%at%on eteen nat%ona' conte-t an& au&%tors+

et#%ca' sens%t%%ty. Bor e-am)'e, =o#en, Pant, an& K#ar) >199Ha, 199H@ use& t#e M5K to assess

crosscu'tura' &%Eerences %n au&%tors+ et#%ca' sens%t%%ty. "#ey foun& t#at et#%ca' sens%t%%ty ar%e&

accor&%ng to t#e &egree of %n&%%&ua'%sm an& )oer &%stance reecte& %n t#e nat%ona' cu'ture.G /n

)art%cu'ar, t#e au&%tors from t#e <n%te& Ktates, a cu'ture t#at em)#as%*es %n&%%&ua'%sm an& 'o

)oer &%stance, ten&e& to rate et#%ca''y uest%ona'e acts as more et#%ca' t#an au&%tors from

$at%n Amer%can countr%es t#at ty)%ca''y em)#as%*e co''ect%%sm an& #%g# )oer &%stance >ofste&e,

2001@. "#ese 7n&%ngs are cons%stent %t# t#e %e of most researc#ers stu&y%ng crosscu'tura'

)syc#o'ogy #o )ro)ose t#at, &es)%te t#e un%ersa' nature of et#%ca' a'ues >est, 1994@, &%Eerent

cu'tures re'y u)on t#ose et#%ca' a'ues to ary%ng &egrees >ofste&e, 2001; K#e&er, Ma#a)atra,

an& M%''er, 19?G@.

esearc# %nest%gat%ng t#e assoc%at%on eteen au&%tors+ )rofess%ona' en%ronment an& t#e%r

et#%ca' sens%t%%ty, to &ate, #as '%m%te& o)erat%ona'%*%ng au&%tors+ )rofess%ona' en%ronment to a

s%ng'e ar%a'e: t#e =o&e of 5t#%cs >Doug'as, Da%&son, an& Kc#art*, 2001; Dre%(e an& Moec(e',

199H; ='ay)oo', Bety(o, an& Pearson, 1990@. "#%s stream of researc# #as genera''y s#on t#at

au&%tors eas%'y recogn%*e et#%ca' %ssues coere& y t#e =o&e. "#ese 7n&%ngs suggest t#at t#e

=o&e a))ears to re&uce et#%ca' am%gu%ty an& ass%st %n au&%tors+ recogn%t%on of et#%ca' %ssues t#at

are e-)'%c%t'y %nc'u&e& %n t#e =o&e. oeer, Doug'as, Da%&son, an& Kc#art* >2001@ a'so

suggest t#at t#e =o&e a'so '%m%ts au&%tors+ )erce)t%ons of #at %s an& %s not et#%ca', as et#%ca'

%ssues not e-)'%c%t'y coere& y t#e =o&e are 'ess '%(e'y to e %&ent%7e&.

/n a&&%t%on, to stu&%es cons%&er t#e assoc%at%on eteen t#e organ%*at%ona' en%ronment an&

au&%tors+ et#%ca' sens%t%%ty >Doug'as, Da%&son, an& Kc#art*, 2001; Patterson, 2001@.

rgan%*at%ona' en%ronment %s not a s%gn%7cant causa' factor %n Patterson+s >2001@ mo&e' an&, %n

Doug'as, Da%&son, an& Kc#art*+s >2001@ stu&y, organ%*at%ona' en%ronment #as on'y an %n&%rect

eEect on au&%tors+ %&ent%7cat%on of an et#%ca' &%'emma. A't#oug# t#ese resu'ts are contrary to

e-)ectat%ons, %t %s )oss%'e t#at t#e measures &%& not a&euate'y ca)ture t#ose features of t#e




au&%t 7rm en%ronment t#at ou'& s#a)e et#%ca' sens%t%%ty. /n&ee&, Doug'as, Da%&son, an&

Kc#art* >2001@ note& t#at t#ere as %&e ar%ance %n )art%c%)ants+ res)onses to unt, !oo&, an&

=#on(o+s >19?9@ 7e%tem =or)orate 5t#%cs Kca'e, )oss%'y %n&%cat%ng t#at )art%c%)ants: I1 ere

uncerta%n aout t#e cor)orate a'ues to #%c# t#ey fe't accounta'e; an& I2 t#erefore re'%e& on

t#e%r )ersona' frameor( to gu%&e t#em %n %&ent%fy%ng et#%ca' &%'emmas.

"#e stu&%es %nest%gat%ng t#e assoc%at%on eteen %ssues)ec%7c factors an& au&%tors+ et#%ca'sens%t%%ty are groun&e& %n Jones+ >1991@ %ssuecont%ngent mo&e' of et#%ca' &ec%s%onma(%ng.

Accor&%ng to Jones >1991@, %n&%%&ua's more eas%'y %&ent%fy et#%ca' %ssues of #%g# et#%ca' %ntens%ty.

5t#%ca' %ntens%ty %s a mu't%&%mens%ona' construct t#at encom)asses t#e magn%tu&e of

conseuences, t#e &egree of soc%a' consensus, t#e )roa%'%ty t#at #arm %'' occur, tem)ora'

%mme&%acy, )ro-%m%ty of #arm to t#e target, an& t#e concentrat%on of eEect.

=ons%stent %t# Jones+ >1991@ )ro)os%t%on, Farc#er >1996@ 7n&s t#at t#e )art%c%)ants are more a)t

to %&ent%fy an et#%ca' %ssue %f t#e conseuences, %n )art%cu'ar t#e 'ega' or )rofess%ona'

conseuences, are seere. K%m%'ar'y, K#au an& $arence >1996@ 7n& mat au&%tors e-#%%te&

#%g#er 'ee's of )rofess%ona' s(e)t%c%sm #en face& %t# #%g#r%s( au&%t %ssues. Burt#er, t#reestu&%es >K#afer, Morr%s, an& Fetc#an&, 1999, 2001; Fetc#an&, Morr%s, an& K#afer, 1999@, t#at

man%)u'ate& et#%ca' %ntens%ty y ary%ng t#e )otent%a' m%sstatement an& %nten&e& use of t#e

7nanc%a' statements foun& au&%tors u&ge& act%ons more unet#%ca' %n s%tuat%ons of #%g# et#%ca'

%ntens%ty man %n s%tuat%ons of 'o et#%ca' %ntens%ty. "a(en toget#er, t#ese resu'ts suggest a )os%t%e

assoc%at%on eteen t#e magn%tu&e of t#e conseuences an& au&%tors+ %&ent%7cat%on of an et#%ca'

&%'emma.

2.1.3 D%rect%ons for Buture esearc# /nest%gat%ng Au&%tors+ /&ent%7cat%on of an 5t#%ca' D%'emma

A (ey 7n&%ng from t#e researc# focus%ng on t#e assoc%at%on eteen %n&%%&ua' factors an& et#%ca'

sens%t%%ty %s t#at #%g#er 'ee's of et#%ca' &ee'o)ment an& &oma%ns)ec%7c e-)er%ence a))ear to

%m)roe au&%tors+ sens%t%%ty to cues regar&%ng management+s com)etence an& %ntegr%ty. "#%s %s

es)ec%a''y re'eant to t#e )ract%ce of au&%t%ng s%nce sens%t%%ty to uest%ona'e account%ng

)ract%ces an& t#e mot%at%on e#%n& t#ose )ract%ces can %m)roe oera'' au&%t ua'%ty, )art%cu'ar'y

%n t#e au&%t )'ann%ng stage, as e'' as %n c'%ent acce)tance8retent%on &ec%s%ons. oeer, %t %s

unc'ear #at features of au&%tors+ tra%n%ng an& e-)er%ence contr%ute to t#%s et#%ca' sens%t%%ty.

"#%s %s an %m)ortant uest%on for future researc#. Moreoer, t#e 'ac( of researc# %nest%gat%ng t#e

assoc%at%on eteen au&%tors+ et#%ca' sens%t%%ty an& genera' &emogra)#%c c#aracter%st%cs Ie.g.,

gen&er an& )o'%t%ca' or%entat%on, as e'' as au&%tors+ c#aracter, suggests a&&%t%ona' stu&y %n t#ese

areas %s arrante&.

"#ere %s a'so '%m%te& researc# to &ate t#at #as focuse& on t#e re'at%ons#%) eteen conte-tua'

factors an& au&%tors+ %&ent%7cat%on of an et#%ca' &%'emma. Bor %nstance, more researc# %s nee&e& %n

un&erstan&%ng #o cu'tura' an& nat%ona' conte-t %nuences au&%tors+ sens%t%%ty to et#%ca' %ssues.

"#%s may e of )art%cu'ar %m)ortance to regu'ators g%en t#e current tren& for #armon%*at%on of

account%ng an& au&%t%ng stan&ar&s. K%nce t#e current researc# suggests t#at nat%ona' &%Eerences

e-%st >=o#en, Pant, an& K#ar), 199Ha, 199H@, #at rema%ns to e %nest%gate& %s #et#er /BA=+s

I/nternat%ona' Be&erat%on of Accountants /nternat%ona' =o&e of 5t#%cs for Profess%ona' Accountants

or Pr%ce!ater#ouse=oo)ers+ IP!= g'oa' cor)orate co&e of con&uct current'y a&&resses t#e

&%ers%ty of et#%ca' sens%t%%ty among au&%tors.C?




Anot#er %m)ortant area to furt#er e-)'ore %s t#e ro'e of t#e =o&e of 5t#%cs %n au&%tors+ et#%ca'

sens%t%%ty. A't#oug# %t #as een esta'%s#e& t#at t#e =o&e of 5t#%cs may ot# en#ance an& '%m%t

au&%tors+ sens%t%%ty, future researc# s#ou'& cons%&er #o t#e =o&e m%g#t c#ange %n or&er to

en#ance au&%tors+ %&ent%7cat%on of et#%ca' &%'emmas. K%m%'ar'y, researc# cou'& focus on ot#er

'ega'8regu'atory reu%rements, %n )art%cu'ar t#ose recent'y man&ate& y t#e Karanes -'ey Act of

2002, an& #o t#ey aEect au&%tors+ %&ent%7cat%on of an et#%ca' &%'emma.

"#e current &eate surroun&%ng account%ng scan&a's ten&s to )art%a''y 'ame t#e organ%*at%ona'

cu'ture of account%ng 7rms >Me'ancon, 2002; Lo'(er, 2002@; #oeer, t#e to stu&%es to &ate

>Doug'as, Da%&son, an& Kc#art*, 2001; Patterson, 2001@ #ae not foun& a s%gn%7cant

assoc%at%on. Buture researc# %nto t#e s)ec%7c features of t#e et#%ca' &%mens%ons of au&%t 7rm

cu'ture ou'& #e') researc#ers to un&erstan& #at forma' an& %nforma' features of au&%t 7rm

cu'ture )romote et#%ca' sens%t%%ty.

2.2 Au&%tors+ 5t#%ca' Ju&gment

"#e secon& com)onent of est+s >19G9, 1994@ Mo&e' of 5t#%ca' Act%on %s et#%ca' u&gment. /n t#e

au&%t conte-t, au&%tors+ et#%ca' u&gment %s a(%n to t#e formu'at%on of )rofess%ona' u&gment

>"#orne, 199?@. nce an et#%ca' &%'emma %s %&ent%7e&, t#e au&%tor %'' frame an et#%ca' strategy

for reso'%ng t#e et#%ca' &%'emma. /t %s at t#%s )o%nt t#at t#e au&%tor u&ges #%c# '%ne of act%on %s

et#%ca''y ust%7a'e an& t#en &ec%&es #o t#e &%'emma oug#t to e reso'e&.

ase& u)on our re%e, t#e maor%ty of au&%t researc# %nest%gat%ng au&%tors+ et#%ca' u&gment

uses t#e De7n%ng /ssues "est ID/" >est, 19G9@ as a )ro-y for et#%ca' u&gment. /n t#%s researc#,

au&%tors #o score #%g#er on t#e D/" are cons%&ere& to #ae CetterC et#%ca' u&gment t#an

au&%tors #o score 'oer on t#e D/". "#e focus of t#ese stu&%es %s on t#e assoc%at%on eteen

ar%ous %n&%%&ua' an&8or conte-tua' factors an& au&%tors+ D/" score. "#e stu&%es are summar%*e&

%n "a'e 2 an& e &%scuss t#e%r (ey 7n&%ngs e'o.

2.2.1 /n&%%&ua' Bactors an& Au&%tors+ 5t#%ca' Ju&gment

Keera' stu&%es %nest%gate t#e assoc%at%on eteen au&%tors+ et#%ca' u&gment an& to genera'

&emogra)#%c c#aracter%st%cs t#at #ae een %ntense'y &eate& %n t#e et#%ca' )syc#o'ogy

'%terature: gen&er an& )o'%t%ca' or%entat%on. Bor %nstance, %''%gan >19?2@ argues t#at, un'%(e ma'es

t#at ut%'%*e a ust%ce )ers)ect%e, fema'es are more concerne& %t# t#e et#%cs of em)at#y an&

com)ass%on. K#e furt#er argues t#at s%nce Fo#'erg a&o)ts a ust%ce )ers)ect%e, measures suc#

as t#e D/" are %ase& toar&s ma'es. oeer, em)%r%ca' au&%t researc# &oes not su))ort

%''%gan+s )os%t%on; ma'es &o not score cons%stent'y #%g#er on t#e D/" man fema'e au&%tors >e.g.,

"#orne an& Magnan, 2000; %'', Kteens, an& ='ar(, 199?; ernar&% an& Arno'&, 199G; 5ynon, %'',

an& Kteens, 199G; Keeney, 199H; K#au, 1994; Ponemon an& a#art, 1993; Ponemon 1992a;

Armstrong, 19?G@. "#us, 7n&%ngs %n t#e account%ng stu&%es &o not su))ort a gen&er%as on t#e

D/".

5'mer, en%c(, an& Ma'one >19?3, ). 10G3@ focus on )o'%t%ca' or%entat%on an& argue t#at Cet#%ca'

reason%ng an& )o'%t%ca' att%tu&e are one an& t#e same t#%ng.C ence, t#e cogn%t%e&ee'o)menta'

)ers)ect%e+s conent%ona')r%nc%)'e& &%st%nct%on >Fo#'erg, 1969@ %s a &%st%nct%on of )o'%t%ca'

%&eo'ogy rat#er t#an structura' com)'e-%ty. Accor&%ng'y, %n&%%&ua's %t# a '%era' )o'%t%ca'

or%entat%on may score #%g#er on measures ase& on t#e cogn%t%e&ee'o)menta' )ers)ect%e,

suc# as t#e D/". /n t#e au&%t &oma%n, )u'%s#e& em)%r%ca' resu'ts a))ear to su))ort t#%s assert%on




>%'', Kteens, an& ='ar%ce, 199?; 5ynon, %'', an& Kteens, 199G; Keeney, 199H@, suggest%ng t#at

au&%tors+ a%'%ty to formu'ate an et#%ca' u&gment may e tem)ere& y t#e%r )o'%t%ca' or%entat%on.

"o %nest%gate t#e assoc%at%on eteen au&%tors+ et#%ca' u&gment an& t#e D/", "#orne >2000@,

"#orne an& Magnan >2000@ an& Massey >2002@ a'' use au&%ts)ec%7c %nstruments to )ro-y

au&%tors+ et#%ca' u&gment. "#orne >2000@ an& Massey >2002@ re)ort a )os%t%e re'at%ons#%)

eteen et#%ca' &ee'o)ment as measure& y an au&%ts)ec%7c %nstrument an& au&%tors+ D/"score, #%c# suggests t#at au&%tors+ )rofess%ona' et#%ca' u&gments are assoc%ate& %t# t#e%r

et#%ca' &ee'o)ment.




16 August 2014 Page 1H of 39 ProQuest






B%na''y, ear'y researc# often

cons%&ere& t#e %nuence of au&%tors+ tra%n%ng or e-)er%ence on t#e%r et#%ca' u&gment. !%t#

16 August 2014 Page 1G of 39 ProQuest



res)ect to tra%n%ng I%.e., e&ucat%on, %n #%s 10year 'ong%tu&%na' stu&y, est >19?6@ foun& t#at

e&ucat%on as t#e most )oerfu' )re&%ctor of one+s a%'%ty to formu'ate et#%ca' u&gment.

oeer, resu'ts from %nest%gat%ons of au&%tors #ae een m%-e&. n one #an&, many of t#e

ear'y stu&%es ere &escr%)t%e %n nature an& com)are& au&%tors+ D/" scores to ot#ers %t# s%m%'ar

e&ucat%on an& soc%oeconom%c status, 7n&%ng t#at %n formu'at%ng et#%ca' u&gment, au&%tors

genera''y ten& to score 'oer on t#e D/" t#an s%m%'ar'y e&ucate& grou)s, genera''y focus%ng on

conent%ona' 'ee' cons%&erat%ons %n arr%%ng at an et#%ca' u&gment >Ponemon an& a#art, 1993;

$am)e an& B%nn, 1992; Armstrong, 19?G@. eert#e'ess, %t %s )oss%'e t#at t#ese resu'ts can e

e-)'a%ne& y t#e a))arent )o'%t%ca' %as %n t#e D/" >%'', Kteens, an& ='ar(e, 199?; 5ynon, %'',

an& Kteens, 199G; Keeney, 199H@ an& t#e genera''y conserat%e )o'%t%ca' nature of au&%tors

>Keeney, 199H@.

K%m%'ar'y, K#au >1994@ 7n&s t#at %ntegrat%ng et#%cs %nto t#e account%ng curr%cu'um fa%'s to

%m)roe au&%tors+ a%'%ty to formu'ate et#%ca' u&gment. Moreoer, ecause t#ey 7n& t#at t#ose

%t# a '%era' arts e&ucat%on score #%g#er on t#e D/" t#an t#e%r counter)arts from a more

tra&%t%ona' us%ness sc#oo' )rogram, Ponemon an& 'a*er >1990@ suggest t#at us%ness e&ucat%on

ero&es t#e ua'%ty of au&%tors+ et#%ca' u&gment. /n contrast, seera' stu&%es 7n& t#at %ntegrat%ng

et#%cs %nto account%ng an& au&%t%ng courses %m)roes au&%tors+ a%'%ty to formu'ate et#%ca'

u&gment >5ynon, %'', an& Kteens, 199G; Keeney, 199H@. oeer, ecause '%tt'e attent%on as

)a%& to t#e un&er'y%ng as)ects of au&%tors+ e&ucat%on t#at may account for t#ese 7n&%ngs, %t %s

&%Ncu't to ga%n sustant%a' %ns%g#ts from t#e 7n&%ngs %nto t#e )art%cu'ar as)ect of au&%tors+

e&ucat%on t#at m%g#t en#ance Ior ero&e t#e%r a%'%ty to formu'ate et#%ca' u&gment. A&&%t%ona'

researc# %n t#%s area %s nee&e&.

t#er stu&%es #ae focuse& on t#e re'at%ons#%) eteen au&%tors+ et#%ca' u&gment an& t#e%r

e-)er%ence. %'', Kteens, an& ='ar(e >199?@ foun& t#at au&%tors #o re)orte& reso'%ng et#%ca'

&%'emmas on a regu'ar as%s formu'ate& CetterC et#%ca' u&gment t#an t#ose #o &%& not reso'e

et#%ca' &%'emmas on a regu'ar as%s. /n contrast, #en focus%ng on t#e numer of years of au&%t

e-)er%ence, stu&%es #ae foun& a negat%e assoc%at%on eteen e-)er%ence an& au&%tors+ D/"

scores >e.g., "#orne, Massey, an& Magnan, 2003; Ponemon 1990, 1992a, 199H; K#au, 1994;

Ponemon an& a#art, 1993@. "a(en toget#er, t#ese resu'ts suggest t#e %m)ortance of e-)er%ence

%n reso'%ng et#%ca' &%'emmas for au&%tors.

2.2.2 =onte-tua' Bactors an& Au&%tors+ 5t#%ca' Ju&gment

/n au&%t%ng, t#e %nuence of or( conte-t %s )art%cu'ar'y re'eant as %t %s t#roug# t#e or( conte-t

t#at soc%a' an& )rofess%ona' %nuences are enforce& >%c#, Ko'omon, an& "rotman, 199G@. "ostu&%es %nest%gate t#e %nuence of )eers on au&%tors+ et#%ca' u&gment, an& s#o t#at )eer

&%scuss%on of et#%ca' &%'emmas genera''y aEects au&%tors+ et#%ca' u&gment >%.e., "#orne an&

art%c(, 2001; rugman an& !e%sfe't, 2000@. esu'ts %n t#ese stu&%es suggest t#at y

encourag%ng &%scuss%on of et#%ca' &%'emmas %t# )eers, au&%tors may %m)roe t#e%r et#%ca'

u&gment.

Keera' stu&%es cons%&er #o au&%tors+ et#%ca' u&gment &%Eers accor&%ng to facets of t#e roa&er

e-terna' conte-t. Bor %nstance, Ponemon an& a#art >1993@ an& "#orne, Massey, an& Magnan

>2003@ 7n& t#at au&%ts)ec%7c et#%ca' u&gment &%Eers eteen =ana&%an =As an& Amer%can =PAs;

"su% an& !%n&sor >2001@ 7n& a &%Eerence %n t#e et#%ca' u&gment of Austra'%an an& =#%neseau&%tors; an& "su% >1996@ 7n&s a &%Eerence %n t#e et#%ca' u&gment of au&%tors %n ong Fong an&

Amer%ca.9 An e-)'anat%on for t#ese &%Eerences %s )ro)ose& y Arno'&, ernar&%, an& e%&ermeyer

16 August 2014 Page 1? of 39 ProQuest



>1999@, #o 7n& t#at au&%tors from countr%es %t# a #%g#er I'oer 'ee' of %n&%%&ua'%sm

>ofste&e, 2001@ are more I'ess '%(e'y to cons%&er factors t#at are re'ate& to t#e%r on se'f

%nterest #en formu'at%ng et#%ca' u&gment.

5m)'oy%ng a s'%g#t'y &%Eerent t#eoret%ca' frameor(, Arno'&, ernar&%, an& e%&ermeyer >1999@

%nest%gate #et#er nat%ona' &%Eerences %n au&%tors+ et#%ca' u&gment may e attr%ute& to

&%Eerences %n nat%ona' %nst%tut%ona' I%.e., au&%t en%ronment. esu'ts %n Arno'&, ernar&%, an&e%&ermeyer >1999, ). 60@ suggest t#at #en com)are& to t#e%r counter)arts from countr%es %t#

'oer '%t%gat%on %n&%ces >!%ngate, 199G@, au&%tors from countr%es %t# #%g#er %nc%&ences of

'%t%gat%on e'%ee, Cre'y%ng on au&%t%ng ru'es %s 'ess %m)ortantC #en formu'at%ng et#%ca' u&gment.

"#us, t#e e-%st%ng researc# )ro%&es su))ort for t#e %m)ortance of nat%ona' %nst%tut%ona' conte-t %n

%nuenc%ng au&%tors+ et#%ca' u&gment.

/n a s%m%'ar e%n, Fo#'erg >19?4@ %n&%cates t#at t#e et#%ca' cu'ture or c'%mate of t#e organ%*at%on

&%rect'y %nuences et#%ca' u&gment. /n an e-am%nat%on of t#e %m)ortance of et#%ca' c'%mate,

Ponemon >1992a@ )ro)oses t#at t#e negat%e assoc%at%on #e 7n&s eteen au&%t e-)er%ence an&

au&%tors+ D/" scores %s a resu't of t#e se'ect%onsoc%a'%*at%on )rocess of account%ng 7rms. /n or&erto test #%s se'ect%onsoc%a'%*at%on #y)ot#es%s, Ponemon >1992a@ com%ne& a toyear 'ong%tu&%na'

surey of staE accountants, sen%ors, an& managers %t# an e-)er%menta' stu&y of 23 managers+

)romot%on assessments.10 %s 'ong%tu&%na' surey reea'e& t#at staE'ee' au&%tors %t# #%g#er

D/" scores ere more '%(e'y to e )romote& to sen%or au&%tors. oeer, sen%or'ee' au&%tors %t#

'oer D/" scores ere more '%(e'y to e )romote& to manager. ecause resu'ts %n t#e

e-)er%menta' stu&y %n&%cate t#at managers faor for )romot%on t#ose sen%ors %t# com)ara'e D/"

scores, Ponemon >1992@ suggests t#at au&%t 7rms Cee& outC t#ose %n&%%&ua's #o &o not

conform to t#e 7rm+s et#%ca' cu'ture. "#us, 7n&%ngs %n Ponemon+s >1992a@ to stu&%es %m)'y t#at

t#e et#%ca' cu'ture %n au&%t%ng 7rms may stym%e au&%tors+ a%'%ty to formu'ate CetterC et#%ca'

u&gment. Ku))ort for t#e %m)ortance of t#e 7rm+s et#%ca' cu'ture to au&%tors+ a%'%ty to formu'ate

CetterC et#%ca' u&gment a'so %s foun& %n ernar&% an& Arno'& >199G@, 5ynon, %'', an& Kteens

>199G@, JeErey an& !eat#er#o't >1996@ an& !%n&sor an& As#(anasy >1996@.

2.23 D%rect%ons for Buture esearc# /nest%gat%ng Au&%tors+ 5t#%ca' Ju&gment

5-%st%ng researc# suggests t#e %m)ortance of or( conte-t, %nc'u&%ng co''eagues, an& 7rm cu'ture

%n %nuenc%ng au&%tors+ et#%ca' u&gment. oeer, muc# rema%ns to e stu&%e&, suc# as t#e

%nuence of su)er%ors. A&&%t%ona' or( %s a'so nee&e& to %nest%gate t#e %m)ortance of ot#er

cu'tura' factors, %nc'u&%ng nat%ona' an& cu'tura' &%Eerences assoc%ate& %t# ar%ous et#%ca'

u&gments au&%tors formu'ate.

Moreoer, a&&%t%ona' researc# %s nee&e& to 'earn aout #o %n&%%&ua' factors %nuence au&%tors+

et#%ca' u&gments. Bor %nstance, our (no'e&ge aout t#e assoc%at%on eteen et#%ca' u&gment

an& a'ues an& c#aracter %s scant, o%ng to a 'ac( of stu&%es %n t#ese areas. /n a&&%t%on, a't#oug#

researc# suggests t#at et#%cs tra%n%ng may %m)roe au&%tors+ et#%ca' u&gment, %t ou'& e usefu'

for researc#ers to %nest%gate #at content an& met#o&s of &e'%ery are most a))ro)r%ate for

Cetter%ngC au&%tors+ et#%ca' u&gment. Bor e-am)'e, researc# ea'uat%ng t#e use of &ec%s%on a%&s

to en#ance au&%tors+ et#%ca' u&gment may )roe to e a fru%tfu' aenue for future researc#.

"#e maor%ty of stu&%es use a surey tec#n%ue, #%'e on'y to stu&%es re'y on an e-)er%menta'

a))roac# >e.g., "#orne an& art%c(, 2001; rugman an& !e%sfe't, 2000@ to %nest%gate t#e

assoc%at%on eteen or( conte-t an& au&%tors+ et#%ca' u&gment. Burt#er e-)er%menta' researc#




may furt#er t#e un&erstan&%ng of t#e causa' re'at%ons#%) among %n&%%&ua' an& conte-tua' factors

an& au&%tors+ et#%ca' u&gment.

2.3 Au&%tors+ /ntent%on to Act 5t#%ca''y

"#e t#%r& com)onent of est+s mo&e' %s an %n&%%&ua'+s &eterm%nat%on of #%s or #er %ntent%on to act

et#%ca''y. Bor an au&%tor, t#%s com)onent %s ana'ogous to t#e formu'at%on of one+s %ntent%on to carry

out #%s or #er )rofess%ona' u&gment >"#orne, 199?@. As researc# suggests a strong corre'at%on

eteen et#%ca' %ntent%on an& et#%ca' e#a%or >e.g., A*en an& B%s#%en, 19?0@, au&%tors+ %ntent%on

to act et#%ca''y %s an %m)ortant as)ect of t#e%r et#%ca' &ec%s%on )rocess. Au&%t%ng stu&%es t#at

e-am%ne t#e assoc%at%on eteen t#ese to &%mens%ons an& au&%tors+ &eterm%nat%on of an

%ntent%on to act are summar%*e& %n "a'e 3.







2.3.1 /n&%%&ua' Bactors an&

Au&%tors+ Determ%nat%on of an /ntent%on to Act 5t#%ca''y

Many of t#e stu&%es t#at cons%&er au&%tors+ &eterm%nat%on of an %ntent%on to act attem)t to

&eterm%ne t#e %n&%%&ua' c#aracter%st%cs of t#e au&%tors t#at mot%ate t#em to )r%or%t%*e non

et#%ca' an& et#%ca' cons%&erat%ons #en formu'at%ng t#e%r &eterm%nat%on of an %ntent%on to act.

"#ese stu&%es ty)%ca''y )resent t#e )art%c%)ants %t# a %gnette an& t#en reuest t#at t#e

res)on&ents est%mate t#e '%(e'%#oo& t#at t#ey an&8or someone e'se s#ou'& )erform t#e act%on

&e)%cte& %n t#e case.

=ons%stent %t# 7n&%ngs from cogn%t%e&ee'o)menta' researc#, aa >1992@ )ro)oses t#at 'ee' of

et#%ca' &ee'o)ment %s assoc%ate& %t# t#e '%(e'%#oo& t#at au&%tors+ %nten& to act %n accor&ance

%t# t#e%r )rofess%ona' u&gment. "#e stu&%es t#at #ae cons%&ere& et#%ca' &ee'o)ment an& t#e

au&%tors+ %ntent%on to %t#stan& c'%ent an& ore'ate& )ressures a))ear to su))ort t#%s )ro)os%t%on

>u', g, an& "ong, 2003; Keeney an& oerts, 199G; !%n&sor an& As#(anasy, 199H; Ponemon

an& a#art, 1990, [email protected]

/nteract%on%st mo&e's suggest t#e %m)ortance of c#aracter >%.e., "#orne, 199?; "re%no, 19?6@ %n

%nuenc%ng au&%tors+ et#%ca' %ntent%ons. "su% an& u' >1996@ )ro)ose an& 7n& t#at au&%tors+ 'ocus of

contro'12 >otter, 1966@ %nteracts %t# t#e%r 'ee' of et#%ca' &ee'o)ment %n aEect%ng t#e%r

%ntent%on to act et#%ca''y. "su% an& u' >1996@ 7n& t#at %nterna's are more '%(e'y to acce&e to t#e

c'%ent+s reuest, #%'e t#e e-terna's %t# #%g#er 'ee's of et#%ca' &ee'o)ment are 'ess '%(e'y to &o

so. !%n&sor an& As#(anasy >199H@ #ae s%m%'ar resu'ts #en t#e au&%tors are face& %t# t#e

t#reat of 'os%ng t#e c'%ent. "#e aut#ors 7n& t#at au&%tors+ et#%ca' &ee'o)ment an& e'%ef %n a ust

or'&, a se'fregu'atory c#aracter &%mens%on t#at ca)tures %n&%%&ua's+ ten&ency to e'%ee t#at

t#e or'& %s a ust )'ace, %nteract to aEect au&%tors+ '%(e'%#oo& of com)'y%ng %t# c'%ents+ reuests




>!%n&sor an& As#(anasy, 199H, G4H@. "#e 7n&%ngs from t#e to stu&%es su))ort t#e eery&ay

not%on t#at au&%tors %t# strong c#aracter are more '%(e'y to %nten& to %t#stan& c'%ent )ressure

>a&aracco, 199?@.

2.3.2 =onte-tua' Bactors an& Au&%tors+ /ntent%on to Act 5t#%ca''y

"o em)%r%ca' stu&%es #ae e-am%ne& t#e assoc%at%on eteen au&%tors+ et#%ca' %ntent%ons an&

)ressures %n#erent %n t#e %mme&%ate o conte-t, suc# as oe&%ence an& conform%ty )ressures

>$or& an& DeOoort, 2001; Ponemon an& a#art, [email protected] $or& an& DeOoort >2001@ foun& a

strong assoc%at%on eteen oe&%ence )ressure an& au&%tors+ et#%ca' %ntent%ons, ut not eteen

conform%ty )ressure an& au&%tors+ et#%ca' %ntent%ons. K%m%'ar'y, Ponemon an& a#art >1993@

cons%&ere& t#e re'at%ons#%) eteen )erformance a))ra%sa' )ena't%es as e'' as conform%ty

)ressure an& au&%tors+ %ntent%ons to un&erre)ort t%me or s%gn oE )remature'y #en fac%ng au&%t

u&getary )ressures. "#ey foun& t#at t#e au&%tors+ %ntent%on to un&erre)ort or )remature'y s%gn

oE as #%g#er for au&%tors %t# 'oer D/" scores t#an for au&%tors %t# #%g#er D/" scores. "#e%r

conform%ty treatment s#oe& s%m%'ar ut 'ess )ronounce& resu'ts. ecause of t#e %m)ortant

%nuence of )ressure from su)er%ors, t#ese resu'ts %n&%cate t#e %m)ortance of Ctone at t#e to)C %naEect%ng au&%tors+ et#%ca' %ntent%ons, )art%cu'ar'y #en au&%tors+ et#%ca' &ee'o)ment %s 'o.

/nterest%ng'y, $or& an& DeOoort >2001@ 7n& t#at au&%tors+ %ntent%ons to acce&e to c'%ent )ressure

are not assoc%ate& %t# t#e%r organ%*at%ona' comm%tment Ian %n&%%&ua' c#aracter%st%c #en t#ey

are fac%ng e%t#er oe&%ence )ressure or conform%ty )ressure. et, #en au&%tors are not fac%ng

e%t#er oe&%ence or conform%ty )ressure, t#e%r %ntent%ons to acce&e to c'%ent )ressure are

mo&erate& y t#e%r organ%*at%ona' comm%tment. "#%s suggests t#at soc%a' %nuence )ressures may

confoun& t#e eEect of organ%*at%ona' comm%tment on au&%tors+ et#%ca' %ntent%ons.

Au&%t researc# a'so suggests t#at %n a&&%t%on to )ressures, t#e roa&er e-terna' conte-t may a'so

aEect au&%tors+ et#%ca' %ntent%ons. K)ec%7ca''y, t#ree e-)er%ments %no'%ng au&%tor %n&e)en&ence

7n& t#at t#e '%(e'%#oo& of &etect%on Ian e'ement of au&%tors+ )rofess%ona' en%ronment #as t#e

greatest %m)act on au&%tors %t# 'oer 'ee's of et#%ca' &ee'o)ment >%.e., u/, g, an& "ong,

2003; Keeney an& oerts, 199G; Ponemon an& a#art, 1990@. ot sur)r%s%ng'y, t#ese resu'ts

suggest t#at, )art%cu'ar'y, for au&%tors at 'oer 'ee's of et#%ca' &ee'o)ment, a #%g# '%(e'%#oo& of

&etect%on %s an eEect%e ay to encourage au&%tors to %nten& to act et#%ca''y.

A&&%t%ona''y, Keeney an& oerts >199G@ 7n& an %nteract%on eteen 7rm s%*e an& et#%ca'

&ee'o)ment, suggest%ng t#e organ%*at%ona' en%ronment )'ays a ro'e %n au&%tors+ %ntent%on to act

et#%ca''y. /n Keeney an& oert+s >199G@ stu&y, conent%ona' 'ee' au&%tors from 'arge an& m%&

s%*e 7rms #a& a #%g# '%(e'%#oo& of acce&%ng to t#e c'%ent+s &eman& &es)%te t#e asence of

econom%c %ncent%es. "#ey suggest t#at s%nce conent%ona' 'ee' au&%tors #ae t#e )ro)ens%ty to

fo''o grou) norms, %t a))ears t#e 7rms+ cu'ture %s to accommo&ate c'%ent reuests. K%m%'ar'y,

!%n&sor an& As#(anasy >199H@ 7n& t#at conent%ona' au&%tors are t#e 'east res%stant to c'%ent

econom%c arga%n%ng )oer, suggest%ng t#e mer%t of Keeney an& oerts+ )ro)os%t%on.

K#afer an& #%s co''eagues >K#afer, Morr%s, an& Fetc#an&, 1999, 2001; Fetc#an&, Morr%s, an&

K#afer, 1999@ e-am%ne t#e assoc%at%on eteen et#%ca' %ntens%ty an& au&%tors+ %ntent%ons to act

et#%ca''y. "#ey 7n& t#at %n s%tuat%ons of #%g# et#%ca' %ntens%ty, au&%tors %n&%cate& a 'o '%(e'%#oo&

t#at t#ey ou'& acce&e to c'%ent )ressure. u oeer, %n s%tuat%ons of 'o et#%ca' %ntens%ty,

au&%tors a))ear more '%(e'y to acce&e to c'%ent )ressure. ota'y, K#afer, Morr%s, an& Fetc#an&

>1999@ 7n& t#at t#e r%s( of '%t%gat%on #as t#e greatest %m)act on t#e au&%tors+ acce)tance of




c'%ent+s aggress%e account%ng )o'%c%es, fo''oe& y )eer re%e, a factor assoc%ate& %t# au&%tors+

)rofess%ona' en%ronment.

23.3 D%rect%ons for Buture esearc# /nest%gat%ng Au&%tors+ /ntent%on to Act 5t#%ca''y

A't#oug# )r%or researc# on au&%tors+ &eterm%nat%on of t#e %ntent%on to act et#%ca''y #as )ro%&e&

some %ns%g#t %nto t#e ro'e of et#%ca' &ee'o)ment an& c#aracter, t#e stu&%es #ae een genera''y

'ac(%ng %n t#e%r cons%&erat%on of ot#er %n&%%&ua' factors. /t %s )rom%s%ng to note t#at researc#ers

stu&y%ng au&%tors+ et#%cs are e-)'%c%t'y cons%&er%ng c#aracter; #oeer, t#e current researc#

focuses ma%n'y on t%re se'fregu'atory as)ect of c#aracter, an& e (no '%tt'e aout ot#er

%m)ortant factors, %nc'u&%ng t#e eEect of tra%n%ng an& e-)er%ence on au&%tors+ %ntent%on to act

et#%ca''y.

%en t#at oe&%ence an& )eer )ressure %nuence au&%tors+ %ntent%on >$or& an& DeOoort, 2001;

Ponemon an& a#art, 1993@, future researc# cou'& e-)an& u)on t#ese 7n&%ngs an& cons%&er t#e

%m)act of grou) &ynam%cs. Ktu&%es t#at %ncor)orate conce)ts from soc%a' %nuence researc# >e.g.,

Mosco%c%, 19?H; Asc#, 19H1, 19HH@ may s#e& more '%g#t on #o t#e &ynam%cs %t#%n an au&%t

grou) aEect au&%tors+ &eterm%nat%on of t#e %ntent%on to act. Bor %nstance, a't#oug# current au&%t

researc# %n&%cates t#at grou) &ec%s%ons ten& to e su)er%or to %n&%%&ua' ones; t#%s researc# #as

focuse& on tec#n%ca' &ec%s%ons >%c#, Ko'omon, an& "rotman, 199G@. /t #as yet to e esta'%s#e&

#et#er t#%s 7n&%ng genera'%*es to et#%ca' &ec%s%ons g%en t#e%r am%guous nature.

2.4 Au&%tors+ 5t#%ca' Act%on8e#a%or

"#e cu'm%nat%on of au&%tors+ et#%ca' reason%ng )rocess %s t#e%r et#%ca' act%on8e#a%or an& %s

ana'ogous to au&%tors+ e-erc%se of )rofess%ona' u&gment >"#orne, 199?@. As s#on on "a'e 4,

on'y to stu&%es cons%&er t#e act%on8e#a%or com)onent of au&%tors+ et#%ca' reason%ng )rocess

>Ponemon 1992 an& Ba'( et a'. 1999@.

/n t#e 7rst stu&y, Ponemon >1992@ uses a s%mu'ate& au&%t tas(, t#e com)'et%on of a an(

reconc%'%at%on an& cas# sect%on %n an au&%t 7'e, %n or&er to assess t#e eEect of et#%ca'

&ee'o)ment, an& t%me an& )eer )ressures on au&%tors+ un&erre)ort%ng e#a%or Imeasure& as

t#e &%Eerence eteen se'fre)orte& t%me an& t#e actua' osere& t%me. /n t#e secon& stu&y, Ba'(

et a'. >1999@ uses an e-)er%menta' econom%cs a))roac# to &eterm%ne t#e %m)act of et#%ca'

&ee'o)ment, e-terna' re%e an& )ena't%es, an& )otent%a' c'%ent 'oss on an %n&e)en&ent au&%t

u&gment

Part%c%)ants %t# #%g#er D/" scores %n Ponemon >1992@ ere 'ess '%(e'y t#an t#ose %t# 'oer D/"

scores to un&erre)ort t#e%r t%me. $%(e%se, as com)are& to )art%c%)ants %t# 'o D/" scores,)art%c%)ants %t# #%g#er D/" scores %n Ba'( et a'. >1999@ ere 'ess '%(e'y to com)rom%se t#e%r

%n&e)en&ent assessments. "#us, 7n&%ngs %n stu&%es suggest a )os%t%e assoc%at%on eteen

et#%ca' &ee'o)ment an& au&%tors+ et#%ca' e#a%or.




/n Ponemon >1992@, t#e

resu'ts s#o t#at un&erre)orte& t%me %s 'oest %n t#e contro' grou), #ere t%me an& )eer

)ressures are asent. Ponemon >1992@ a'so 7n&s a s%gn%7cant'y negat%e eEect on

un&erre)ort%ng e#a%or from ot# )eer an& t%me u&get )ressure, )art%cu'ar'y for )art%c%)ants%t# 'o et#%ca' &ee'o)ment. K%m%'ar'y, resu'ts %n Ba'( et a'. >1999@ %n&%cate t#at t#e 'arger t#e

)roa%'%ty of c'%ent 'oss an& t#e 'arger t#e econom%c %m)act of t#e c'%ent 'oss, t#e more '%(e'y mat

t#e )art%c%)ants are to com)rom%se t#e%r %n&e)en&ent assessment. "a(en toget#er, Ponemon

>1992@ an& Ba'( et a'. >1999@ &emonstrate t#at au&%tors ten& to act unet#%ca''y #en face& %t#

conte-tua' factors, %nc'u&%ng t%me )ressure, )eer )ressure, an& 7nanc%a' e-)osure.

2.4.1 D%rect%ons for Buture esearc# /nest%gat%ng Au&%tors+ 5t#%ca' Act%on8e#a%or

Due to t#e &%Ncu'ty %n measur%ng an& oser%ng au&%tors+ et#%ca' e#a%or, t#e '%m%te& amount of

researc# focus%ng on t#%s com)onent of est+s >19G9@ mo&e' %s not sur)r%s%ng. oeer, t#e to

stu&%es %nest%gat%ng au&%tors+ et#%ca' act%on &emonstrate t#at %t %s )oss%'e to create

en%ronments r%c# %n %nformat%ona' an& tas( rea'%sm or, as %n t#e case of e-)er%menta' econom%cs,

Ctas(s an& con&%t%ons t#at m%m%c t#e rea' or'&C >Ba'( et a'., 1999, ). 424@. eert#e'ess, to

&ee'o) a com)re#ens%e un&erstan&%ng of au&%tors+ et#%ca' act%on, muc# more rema%ns to e

%nest%gate&. Bor e-am)'e, researc# %nest%gat%ng factors assoc%ate& %t# au&%tors+ '%(e'%#oo& of

#%st'e'o%ng rema%ns to e cons%&ere&.

!e &%& not 7n& any stu&%es t#at #ae e-)'%c%t'y cons%&ere& t#e assoc%at%on eteen %n&%%&ua'

c#aracter%st%cs, es%&es et#%ca' &ee'o)ment, an& au&%tors+ et#%ca' act%on8e#a%or. K%nce est

>1994@ suggests t#at a (ey factor %n carry%ng out an et#%ca' u&gment %s c#aracter, researc# %nto

t#e ro'e of c#aracter may oEer a r%c#er un&erstan&%ng of #o to etter ensure au&%tors act




et#%ca''y. /n a&&%t%on, researc# %s nee&e& to un&erstan& #o tra%n%ng an& e-)er%ence aEect

au&%tors+ et#%ca' act%on8e#a%or.

B%na''y, more researc# %s reu%re& to %ntegrate t#e conte-tua' factors assoc%ate& %t# e-)'%c%t o

)ressures t#at %nuence au&%tors+ et#%ca' act%on8e#a%or. Ponemon >1992@ an& Ba'( et a'. >1999@

&emonstrate t#at ar%ous o )ressures encourage au&%tors+ unet#%ca' e#a%or. oeer, no

researc# #as cons%&ere& t#e eEects of %ncent%es for et#%ca' e#a%or.

3.0 ==$<K/

"#%s )a)er #as ut%'%*e& est+s >19G9, 1994@ Mo&e' of 5t#%ca' Act%on to re%e an& ana'y*e t#e

researc# %nest%gat%ng t#e four com)onents of au&%tors+ et#%ca' reason%ng )rocess. ur re%e

&emonstrates t#at t#e researc# stu&y%ng au&%tors+ et#%ca' reason%ng )rocess #as s)anne& a'' four

com)onents of est+s Mo&e' of 5t#%ca' Act%on. Ma%n'y, t#e researc# #as concentrate& on %n&%%&ua'

factors, %t# 'ess cons%&erat%on on t#e assoc%at%on eteen conte-tua' factors an& au&%tors+

et#%ca' reason%ng )rocess.

ur re%e reea's t#at t#e ear'y researc# stu&y%ng au&%tors+ et#%ca' reason%ng )rocess ma%n'y

re'%e& on &escr%)t%e stu&%es t#at assesse& t#e re'at%ons#%) eteen a ar%ety of %n&%%&ua'

c#aracter%st%cs an& et#%ca' &ee'o)ment. Accor&%ng'y, )re%ous cr%t%c%sms of account%nget#%cs

researc#+s oerre'%ance u)on surey met#o&o'ogy ere %n%t%a''y arrante& >=o''%ns, 2000; aa,

1996@. oeer, as t#e 7e'& mature&, %t )rogresse& from %ts #eay re'%ance on sureys to t#e use

of e-)er%menta' a))roac#es. Burt#er &ee'o)ment of t#e 7e'&, #oeer, reu%res a&&%t%ona'

met#o&o'og%ca' a))roac#es, suc# as 7e'& stu&%es an& %n&e)t# %nter%es, to furt#er enr%c# our

un&erstan&%ng of au&%tors+ et#%ca' reason%ng )rocess. Bor e-am)'e, ua'%tat%e 7e'&or( cou'&

)roe es)ec%a''y usefu' %n uneart#%ng au&%tors+ a'ues an& ust%7cat%on for &ec%s%ons suc# as

cr%t%ca' c'%ent acce)tance8retent%on &ec%s%ons.

ur re%e a'so suggests t#e met#o&o'og%ca' &%Ncu't%es assoc%ate& %t# et#%cs researc# of

&eman& eEects >Massey, 2002; %%ns, 1992@ an& #a'o eEects >=o#en, Pant, an& K#ar), 199Ha;

an&a'' an& Bernan&as, 1991@. Deman& eEects occur #en )art%c%)ants res)on& %n a ay t#at

t#ey e'%ee %s &es%ra'e to t#e researc#er or t#e e-)er%menter. a'o eEects, #%c# resu't from

soc%a' &es%ra%'%ty %as >e%ger an& +=onne'', 2000; =o#en, Pant, an& K#ar), 199Ha@, ar%se #en

res)on&ents act %n an unnatura' manner %n or&er to a))ear more soc%etyre'ate& t#an t#ey

actua''y are >an&a'' an& Bernan&as, [email protected] Buture et#%cs researc#ers must cont%nue to ensure

t#at t#e%r stu&%es m%n%m%*e t#ese %ases. ne a'ternat%e met#o&o'og%ca' a))roac# t#at m%t%gates

t#ese eEects, suggeste& y $%e&t(a >1992@, %s t#e use of #yr%& %nter%es, #%c# com%nes

researc#erse'ecte& et#%ca' &%'emmas an& res)on&ent reca'' of &%Ncu't s%tuat%ons. "#%s tec#n%ue

a''os t#e researc#er to e-)'ore t#eoret%ca''y re'eant ar%a'es as e'' as t#e s%tuat%ons t#at

res)on&ents cons%&er to e re'eant.

Keera' genera' oserat%ons are a))arent from our re%e of t#e '%terature. B%rst, au&%tors

genera''y a))ear to &e7ne et#%ca' &%'emmas %n terms of t#e ru'es of )rofess%ona' con&uct an& can

more eas%'y %&ent%fy &%'emmas t#at fa'' %t#%n t#ose ru'es >Doug'as, Da%&son, an& Kc#art*, 2001;

Dre%(e an& Moec(e', 199H; ='ay)oo', Bety(o, an& Pearson, 1990@. Kecon&, au&%tors genera''y focus

on conent%ona' 'ee' cons%&erat%ons %n arr%%ng at an et#%ca' u&gment. Accor&%ng'y, au&%tors ten&

to 'oo( to t#e%r )eers, s%gn%7cant ot#ers >e.g., rugman an& !e%sfe't, 2000; "#orne, 2000@, as e''

as ru'es an& 'as for gu%&ance %n &eterm%n%ng #at %s r%g#t or rong >Fo#'erg, 1969@. "#%r&, t#e

et#%ca' c'%mate of t#e 7rm #ea%'y %nuences au&%tors %n t#e%r et#%ca' reason%ng )rocess >!%n&sor




an& As#(anasy, 1996; Ponemon, 1992a@. "#%s %m)'%es t#at au&%tors are 'oo(%ng outs%&e t#emse'es

for gu%&ance an& are ery '%(e'y to e %nuence& y conte-tua' factors >"re%no an& !eaer,

2003@.

eert#e'ess, as #%g#'%g#te& %n our re%e, a&&%t%ona' researc# %s nee&e&, )art%cu'ar'y %n t#ree (ey

areas. B%rst, a't#oug# seera' stu&%es osere cu'tura' &%Eerences %n t#e ar%ous com)onents of

au&%tors+ et#%ca' reason%ng )rocess, e nee& to ga%n %ns%g#ts %nto t#e causeIs un&er'y%ng t#eosere& &%Eerences. Bor %nstance, %t ou'& e #e')fu' %n &e%s%ng %nternat%ona' tra%n%ng )rograms

to etter un&erstan& #y t#ere %s a &%Eerence %n t#e D/" scores of =#%nese an& Austra'%an au&%tors

>e.g., "su% an& !%n&sor, 2001@.

Kecon&, stu&%es %ntegrat%ng %n&%%&ua' an& conte-tua' factors are nee&e& to enr%c# our

un&erstan&%ng of au&%tors+ et#%ca' reason%ng )rocess. Bor e-am)'e, s%nce many au&%tors are un&er

enormous t%me )ressures to com)'ete au&%ts accor&%ng to regu'atory &ea&'%nes, furt#er researc# %s

nee&e& to cons%&er #o t#%s ty)e of )ressure %nteracts %t# %n&%%&ua' factors, suc# as tra%n%ng

an& e-)er%ence %n aEect%ng au&%tors+ et#%ca' reason%ng )rocess. $%(e%se, ecause t#ere %s strong

t#eoret%ca' su))ort for %nest%gat%ng t#e assoc%at%on eteen c#aracter an& au&%tors+ et#%ca'reason%ng )rocess >"#orne, 199?; "re%no, 19?6@, an& ecause t#e em)%r%ca' researc# to &ate

%n&%cates t#at t#e %nuence of conte-t on au&%tors+ et#%ca' reason%ng %s mo&erate& y t#e au&%tors+

c#aracter >"su% an& u', 1996; !%n&sor an& As#(anasy, 1996@, more researc# %s nee&e& to

cons%&er t#e assoc%at%on eteen c#aracter an& conte-t toget#er %t# t#e factors t#at %nuence

t#e assoc%at%on.

B%na''y, muc# more researc# nee&s to em)%r%ca''y %nest%gate au&%tors+ et#%ca' act%on8e#a%or. Bor

%nstance, a&&%t%ona' researc# %nto au&%tors+ #%st'e 'o%ng %s nee&e& g%en t#e e-)'%c%t

reu%rement %n t#e Karanes-'ey Act of 2002.

A"A"5D /$/AP

1. Armstrong, M. 19?G. Mora' &ee'o)ment an& account%ng e&ucat%on. Journa' of Account%ng

5&ucat%on. IK)r%ng: 2G43.

"#%s %s t#e 7rst em)%r%ca' stu&y to %ntro&uce Fo#'erg+s >19H?, 1969@ t#eory of cogn%t%e et#%ca'

reason%ng %nto account%ng et#%cs researc#. "#e goa' of t#%s stu&y %s to %nest%gate t#e re'at%ons#%)

eteen et#%ca' reason%ng an& account%ng e&ucat%on. "#e et#%ca' reason%ng scores of 1G4 =PAs,

cons%st%ng of HH =PAs se'ecte& from anot#er stu&y con&ucte& y t#e aut#or an& 119 =PAs from a

ran&om sam)'e, are com)are& to et#%ca' reason%ng scores of ot# gra&uate an& co''ege stu&ents.

"#e =PAs+ et#%ca' reason%ng scores are 'oer t#an ot# gra&uate an& co''ege stu&ents. "#ese

7n&%ngs 'e& t#e aut#or to su))ose t#at account%ng e&ucat%on+s #eay em)#as%s on t#e tec#n%ca'

s%&e of t#e &%sc%)'%ne may not st%mu'ate cont%nue& et#%ca' grot# as osere& %n ot#er &%sc%)'%nes.

2. ernar&%, . 1994. Brau& &etect%on: "#e eEect of c'%ent %ntegr%ty an& com)etence on au&%tor

cogn%t%e sty'e. Au&%t%ng: A Journa' of "#eory an& Pract%ce 13 IKu))'ement: 6??4.

"#%s stu&y ea'uates et#%ca' sens%t%%ty %n t#e conte-t of an actua' au&%t%ng tas( I%.e., frau&

&etect%on. "#e )art%c%)ants, 1H2 managers an& 342 sen%ors from forty &%Eerent oNces of H <.K.

%g K%- 7rms, )erform a sen%or+s re%e t#e or(%ng )a)ers of a #y)ot#et%ca' case stu&y >P%ncus,

1990@ t#at conta%ns a see&e& error strong'y suggest%ng t#e )oss%%'%ty of mater%a' frau&. "#e

)art%c%)ants a'so com)'ete t#e D/", otter+s >1966@ $ocus of =ontro', an& t#e rou) 5me&&e&B%gures "est >'tman, as(%n, an& !%t(%n, 19G1@ to measure 7e'& %n&e)en&ence. "#e )art%c%)ants

are &%%&e& %nto t#ree grou)s t#at are g%en &%Eerent %nformat%on regar&%ng c'%ent com)etence an&




%ntegr%ty. Managers out)erforme& sen%ors %n t#e%r a%'%ty to &etect frau&; #oeer t#%s as

mo&erate& y t#e managers+ 'ee' of et#%ca' &ee'o)ment. "#e resu'ts a'so %n&%cate t#at on'y t#e

c'%ent+s %ntegr%ty an& com)etence aEect t#e )art%c%)ants %t# #%g# et#%ca' &ee'o)ment. B%na''y,

7e'& %n&e)en&ence #as no s%gn%7cance %n t#e &ec%s%on )rocess #ereas 'ocus of contro' a))ears to

e cr%t%ca' %n t#e &ec%s%on )rocess for managers ut not for sen%ors. ernar&% suggests t#at %t may

e )oss%'e t#at sen%ors are so tec#n%ca''y focuse& t#at t#%s as)ect of et#%ca' c#aracter rema%ns

&ormant.

3. =o#en, J., $. Pant, an& D. K#ar). 199Ha. An e-)'oratory e-am%nat%on of %nternat%ona' &%Eerences

%n accountants+ et#%ca' )erce)t%ons. e#a%ora' esearc# %n Account%ng G:3G64.

=o#en, Pant, an& K#ar) %nest%gate #et#er t#ere are &%Eerences %n et#%ca' ea'uat%ons among

t#e t#ree cu'tura' grou)s, Amer%can, Ja)anese, an& $at%n Amer%can. Pract%c%ng au&%tors from one

mu't%nat%ona' 7rm com)'ete& a scenar%o stu&y %t# et#%ca' &%'emmas. "#e resu'ts s#o cu'tura'

&%Eerences %n ot# t#e )art%c%)ants+ et#%ca' ea'uat%ons an& t#e '%(e'%#oo& t#at t#ey or t#e%r

co''eagues ou'& )erform t#e act%on )resente& %n t#e &%'emma. K%nce )re%ous cu'tura' researc#

con&ucte& y ofste&e >19?0@ #as foun& t#e t#ree cu'tures to e u%te &%Eerent, resu'ts %n =o#en,Pant, an& K#ar) suggest t#at crossnat%ona' conte-t may e &%Eerent%a''y assoc%ate& %t# au&%tors+

et#%ca' &ec%s%on )rocess. "#e aut#ors a'so suggest t#at, %n t#e case of account%ng, cu'tures

assoc%ate& %t# res)ect for an& acce)tance of aut#or%ty cou)'e& %t# concern for one+s )'ace %n a

soc%a' grou) Ico''ect%%sm %s more con&uc%e to )ro&uc%ng #%g# et#%ca' stan&ar&s.

4. Ponemon, $. 1992a. 5t#%ca' reason%ng an& se'ect%onsoc%a'%*at%on %n account%ng. Account%ng,

rgan%*at%ons an& Koc%ety, 2392H?.

"#%s stu&y e-)an&s u)on ear'%er se'ect%onsoc%a'%*at%on researc# an& Ponemon+s ear'%er et#%ca'

reason%ng researc# y &%rect'y test%ng t#e re'at%ons#%) eteen t#e se'ect%onsoc%a'%*at%on )rocess

an& t#e %n&%%&ua' au&%tors+ 'ee' of et#%ca' reason%ng. Ke'ect%onsoc%a'%*at%on t#eory suggests t#at

au&%tors #o are una'e to conform to et#%ca' norms or a'ues of t#e 7rm+s management are

Cee&e& out.C "#e stu&y uses t#ree sam)'es to test t#e re'at%ons#%). "#e 7rst sam)'e cons%sts of a

ran&om sam)'e of 1?0 =PAs #o com)'ete t#e D/". "#e secon& one %s a re)resentat%e sam)'e of

staE accountants, sen%ors an& managers, for a tota' of 190, from one oNce of an %nternat%ona'

account%ng 7rm, #o #ae agree& to )art%c%)ate %n a toyear 'ong%tu&%na' stu&y. "#e t#%r& sam)'e

%s t#e tentyt#ree managers, from t#e re)resentat%e sam)'e, #o are as(e& to )re&%ct

)romot%on )otent%a' of actua' sen%ors or(%ng %n t#e same oNce. "#e resu'ts ten& to su))ort t#e

#y)ot#es%s of et#%ca' soc%a'%*at%on. /n t#e 7rst stu&y, et#%ca' reason%ng %ncreases at t#e su)er%sory

'ee' an& t#en &ecreases %n t#e manager an& )artner ran(s. /n t#e secon& stu&y, staEaccountants #o are )romote& to au&%t sen%or y t#e secon& year ten& to #ae #%g#er 'ee's of

et#%ca' reason%ng t#an t#ose #o 'eae &o. /n contrast, au&%t sen%ors #o are )romote& to

manager y t#e en& of t#e secon& year ten& to #ae 'oer 'ee's of et#%ca' reason%ng t#an t#e

sen%ors #o 'eae or #o are not )romote&. "#e t#%r& sam)'e co''aorates furt#er t#e se'ect%on

soc%a'%*at%on #y)ot#es%s. "#e resu'ts of t#%s surey ten& to suggest t#at managers+ )romot%on

assessments of au&%t sen%ors are %ase& %n faor of sen%ors %t# s%m%'ar 'ee's of et#%ca'

&ee'o)ment.

H. Ponemon, $. 1992. Accountant un&erre)ort%ng an& mora' reason%ng: An e-)er%menta' 'a

stu&y. =ontem)orary Account%ng esearc#, 1G11?9.




A't#oug# ear'%er researc#ers #ae )ro)ose& t#e %m)ortance of et#%ca' e'%efs %n un&erre)ort%ng of

au&%t tune, t#%s %s t#e 7rst stu&y to em)%r%ca''y test t#%s )ro)os%t%on. Ponemon tests t#%s

)ro)os%t%on y cons%&er%ng t#e eEect of et#%ca' reason%ng an& )eer )ressure. 5%g#tye%g#t ne'y

#%re& staE accountants, from a nat%ona' )u'%c account%ng 7rm, )art%c%)ate %n t#%s e-)er%ment t#at

reu%res com)'et%on of a an( reconc%'%at%on an& cas# sect%on %n an au&%t 7'e. "#e )art%c%)ants are

&%%&e& %nto t#ree grou)s, one %t# e-)'%c%t t%me u&get )ressures, one %t# )eer )ressure, an&

t#e contro' grou). A'' )art%c%)ants e'%ee t#ey are g%en t#e same tas( %t# no t%me '%m%ts

%m)ose& an& are reu%re& to re)ort, %t# no osera'e su)er%s%on, t#e%r t%me of com)'et%on. "#e

t%me u&get )ressure grou) are g%en %nstruct%ons to com)'ete t#e tas( %t# no t%me '%m%ts,

a't#oug# t#ey are to'& most %n&%%&ua's s#ou'& e a'e to com)'ete t#e tas( %n t#%rty7e m%nutes.

"#e )eer )ressure grou) uses a )eerconfe&erate &es%gn #erey t#e confe&erates are g%en a

s#ortene& tas( an& t#e )eers rece%e t#e fu'' %nstrument. As eac# suect com)'etes t#e%r

ass%gnment t#ey 'eae t#e c'assroom. "#e resu'ts s#o t#at un&erre)orte& t%me, measure& as t#e

&%Eerence eteen se'fre)orte& t%me an& t#e actua' osere& t%me, %s 'oest %n t#e contro' grou).

Burt#er, Ponemon 7n&s t#at )eer )ressure #as t#e greatest %m)act on t#e )art%c%)ants %t# 'oer

'ee's of et#%ca' &ee'o)ment.

6. K#afer, !., . Morr%s, an& A. Fetc#an&. 2001. 5Eects of )ersona' a'ues on au&%tors+ et#%ca'

&ec%s%ons. Account%ng, Au&%t%ng an& Accounta%'%ty Journa' 14 I3: 2H42GG.

"#%s stu&y e-)'ores #et#er a'ues %nuence )erce)t%ons of t#e et#%ca' %ntens%ty of an et#%ca'

&%'emma, an& #et#er au&%tors+ )erce)t%ons of et#%ca' %ntens%ty %nuence t#e%r et#%ca' u&gments

an& e#a%ora' %ntent%ons. "#e researc#ers use a scenar%o stu&y t#at cons%sts of a #y)ot#et%ca'

au&%t case an& t#e o(eac# >19G3@ La'ue Kurey. "#e au&%t case )resents a scenar%o #erey t#e

c'%ent )ressures t#e au&%tor to %ssue an unua'%7e& o)%n%on on t#e 7nanc%a' statement &es)%te

ser%ous reserat%ons aout t#e a&euacy of t#e a''oance for &outfu' accounts. 5t#%ca' %ntens%ty

%s man%)u'ate& on a eteen )art%c%)ants as%s y ary%ng t#e amount of t#e )otent%a'

m%sstatement an& t#e )otent%a' use of t#e 7nanc%a' statements. A tota' of 323 au&%tors,

)re&om%nant'y from sma'' 7rms, res)on&e& to t#e ran&om surey. "#e resu'ts suggest t#at a'ues

&o not %nuence au&%tors+ et#%ca' &ec%s%on ma(%ng. y ay of e-)'anat%on, t#e aut#ors reason t#at

conte-tua' ar%a'es may oerr%&e t#e eEects of %n&%%&ua' a'ues. oeer, t#e resu'ts &o su))ort

t#at com)onents of et#%ca' %ntens%ty, %n )art%cu'ar t#e )otent%a' magn%tu&e of conseuences an&

t#e )roa%'%ty of #arm to t#e 7nanc%a' statement users, #ae a s%gn%7cant eEect on au&%tors+

et#%ca' u&gment an& e#a%ora' %ntent%ons. "#e stu&y &oes ra%se one &%stur%ng 7n&%ng. "#e

)art%c%)ants %n&%cate t#at, een %n con&%t%ons of #%g# )roa%'%ty of #arm an& mater%a'

m%sstatement, t#e aerage =PA ou'& '%(e'y suor&%nate t#e%r u&gment to t#e c'%ent.

G. K#au, M., D. B%nn, an& P. Munter. 1993. "#e eEects of accountants+ et#%ca' or%entat%on on

comm%tment an& et#%ca' sens%t%%ty. e#a%ora' esearc# %n Account%ng H: 14H169.

K#au, B%nn, an& Munter use a )at# ana'yt%c a))roac# to e-am%ne t#e re'at%ons#%) among et#%ca'

sens%t%%ty, et#%ca' or%entat%on, )rofess%ona' comm%tment, an& organ%*at%ona' comm%tment of 20G

au&%tors of <.K. nat%ona' 7rm. "#e stu&y uses a uest%onna%re t#at %nc'u&es an au&%t%ng scenar%o

%t# t#ree eme&&e& et#%ca' %ssues an& Borsyt#+s >19?0@ %&ea'%sm an& re'at%%sm sca'es. "#e stu&y

7n&s t#at et#%ca' or%entat%on, ut not )rofess%ona' or organ%*at%ona' comm%tment, %nuences

et#%ca' sens%t%%ty. "#e resu'ts suggest t#at au&%tors+ cu'tura' en%ronment an& %n&%%&ua'

e-)er%ences, #%c# are measure& y Borsyt#+s >19?0@ sca'es, are s%gn%7cant %n %nuenc%ng et#%ca'

sens%t%%ty. /n )art%cu'ar, #%g# re'at%%sts, au&%tors #o ten& to reect un%ersa' et#%ca' )r%nc%)'es




an& ru'es of con&uct, an& #%g# %&ea'%sts, au&%tors #o are comm%tte& to t#e goa's an& ru'es of t#e

)rofess%on, are 'ess '%(e'y to &etect et#%ca' %ssues. !#%'e t#e 7n&%ng re'ate& to t#e re'at%%sts as

e-)ecte&, t#e 7n&%ng re'ate& to t#e %&ea'%sts as une-)ecte&. "#e aut#ors suggest t#at %&ea'%sts

may #ae trou'e recogn%*%ng an %ssue t#at causes s%gn%7cant #arm %f t#e %ssue focuses on t#e

ene7t &er%e& rat#er t#an t#e #arm cause&.

?. "#orne, $. an& J. art%c(. 2001. "#e &%rect%ona' eEects of &%scuss%on on accountants+ et#%ca'reason%ng. =ontem)orary Account%ng esearc#: 33G362.

"#%s stu&y en#ances t#e un&erstan&%ng of t#e et#%ca' &%mens%on of t#e )rofess%ona' u&gment

)rocess t#roug# t#e %ntegrat%on soc%a')syc#o'og%ca' e-)'anat%ons %t# t#e cogn%t%e

&ee'o)menta' )ers)ect%e. "#e )ur)ose of t#%s e#a%ora' e-)er%ment, %no'%ng 2?6 =ana&%an

=As, %s to assess #o &%scuss%on %t# )eers may %nuence au&%tors+ reso'ut%on of rea'%st%c

au&%ts)ec%7c et#%ca' &%'emmas. "#e =As are &%%&e& %n 7e)erson grou)s t#at are e%t#er C#%g#C

et#%ca' reason%ng Ifour )ersons %t# #%g# an& one )erson %t# 'o et#%ca' &ee'o)ment or C'oC

Ifour )ersons %t# 'o an& one )erson %t# #%g# et#%ca' &ee'o)ment. "#e grou)s are e%t#er

ass%gne& to )rescr%)t%e I#o t#e au&%tor s#ou'& %&ea''y reso'e t#e &%'emmas or &e'%erat%eI#o t#e au&%tor actua''y ou'& reso'e t#e &%'emma &%scuss%on con&%t%ons, or to a contro' grou)

%t# no &%scuss%on. /n &%scuss%on a%me& at arr%%ng at Cr%g#tC )rofess%ona' u&gment, t#e grou)s

t#at )art%c%)ate %n )rescr%)t%e &%scuss%on of rea'%st%c et#%ca' &%'emmas em)'oy more )r%nc%)'e&

et#%ca' reason%ng, #ereas t#e grou)s t#at )art%c%)ate %n &e'%erat%e &%scuss%on em)'oy 'ess

)r%nc%)'e& et#%ca' reason%ng. "#e use of 'ess )r%nc%)'e& et#%ca' reason%ng %n t#e &e'%erat%e grou)s

%s osere& %n ot# t#e C#%g#C an& C'oC grou)s. "#us t#e resu'ts ru'e out normat%e soc%a'

%nuence an& suggest t#at e-)osure to %nformat%on an& arguments 'ea& to t#e %ncrease %n et#%ca'

reason%ng.

9. !%n&sor, =., an& . As#(anasy. 199H. "#e eEect of c'%ent management arga%n%ng )oer,et#%ca' reason%ng &ee'o)ment, an& e'%ef %n a ust or'& on accountant %n&e)en&ence.

Account%ng, rgan%*at%ons an& Koc%ety 20IG8?: G01G20.

!%n&sor an& As#(anasy &ee'o) an %nteract%on%st ty)o'ogy of au&%tors+ %n&e)en&ence &ec%s%ons

ase& u)on t#ree ar%a'es: c'%ent econom%c arga%n%ng )oer, et#%ca' &ee'o)ment, an&

%n&%%&ua' e'%efs aout ust%ce. "#ey use a con%ct &%'emma %t# c'%ent econom%c arga%n%ng

)oer ar%e& %n e%g#t &%Eerent scenar%os to test t#e%r mo&e'. "#e )art%c%)ants, )rofess%ona'

au&%tors from Austra'%an %g K%- 7rms, are as(e& to assess t#e '%(e'%#oo& t#at t#ey ou'&

acu%esce to t#e c'%ent un&er t#e con&%t%ons )resente& %n t#e &%'emma. "#e resu'ts suggest t#at a

e'%ef %n a ust or'& an& 'ee' of et#%ca' reason%ng aEect au&%tors+ a%'%ty to res%st c'%entmanagement )oer. !%n&sor an& As#(anasy %&ent%fy t#ree &%st%nct sty'es of au&%tor &ec%s%on

ma(%ng ase& u)on )art%c%)ants+ 'ee' of et#%ca' &ee'o)ment: autonomous, accommo&at%ng, an&

)ragmat%c. "#e autonomous I#%g# et#%ca' &ee'o)ment grou) %s t#e most res%stant to c'%ent

econom%c arga%n%ng )oer. At t#e ot#er e-treme, t#ose %n t#e )ragmat%c I'o et#%ca'

&ee'o)ment grou) are not %nuence& y t#e%r %n&%%&ua' e'%efs an& are aEecte& on'y y c'%ent

econom%c arga%n%ng )oer, a))arent'y for reasons of se'f%nterest. "#e most %nterest%ng 7n&%ng %s

re'ate& to t#e accommo&at%ng Im%&'ee' et#%ca' &ee'o)ment grou): %t %s t#e 'east res%stant to

c'%ent econom%c arga%n%ng )oer an& acu%esces to t#e )oer #en memers e'%ee %n an

unust or'&.

Siebar




"#e manuscr%)t as ene7te& great'y from t#e comments of Kte)#en Asare, Pau' =aster, $ou%se

=ote, &%e to anonymous re%eers an& Kara e%ter, #o &%scusse& an ear'%er ers%on of t#e )a)er

at t#e 2002 Profess%ona'%sm an& 5rn%es Kym)os%um.

#ootnote

1 A't#oug# account%ng et#%cs researc#ers a'so cons%&er t#e et#%ca' reason%ng of account%ng

stu&ents an& accountants %n %n&ustry, e #ae con7ne& t#e sco)e of our ea'uat%on to e-terna'

au&%tors. %en e-terna' au&%tors+ un%ue rote %n e%ng o'%gate& to t#e s#are#o'&ers &es)%te t#e%r

c'ose re'at%ons#%) %t# management, many et#%ca' &%'emmas t#at e-terna' au&%tors encounter are

not com)ara'e to t#ose face& y account%ng stu&ents or accountants %n %n&ustry, %nc'u&%ng t#ose

face& y %nterna' au&%tors.

2 "#e sco)e of t#%s re%e %nc'u&es stu&%es t#at &o not e-)'%c%t'y ascr%e to a

cogn%t%e&ee'o)menta' a))roac#, %f t#e 7n&%ngs )ro%&e %ns%g#t %nto au&%tors+ et#%ca' reason%ng

as &escr%e& y t#e cogn%t%e&ee'o)menta' )ers)ect%e.

3 /n a '%m%te& numer of stu&%es, genera''y t#ose of an e-)er%menta' nature, more t#an one

com)onent of est+s mo&e' %s cons%&ere&. /n t#ese cases, t#e stu&y %s c'ass%7e& accor&%ng to t#e

com)onent t#at %s t#e &e)en&ent ar%a'es to e'%m%nate re)et%t%on %n t#%s )a)er.

4 "#e D/" %s a %&e'y use& )syc#ometr%c measure, ase& u)on a recogn%t%on tas( t#at c'ass%7es

%n&%%&ua's+ 'ee' of et#%ca' &ee'o)ment ase& u)on t#e%r ea'uat%on of ar%ous genera' et#%ca'

scenar%os. !#en assess%ng et#%ca' &ee'o)ment, most researc#ers refer to t#e D/" P score, #%c#

measures t#e re'at%e %m)ortance attr%ute& to )ostconent%ona' t#%n(%ng oer ot#er ty)es of

t#%n(%ng. /n&e)en&ence &%'emmas are s%tuat%ons #ere c'%ent management reuests t#at t#e

au&%tor agree to concea'%ng an %rregu'ar%ty or not re)ort%ng a mater%a' #em. "#ese s%tuat%ons may

or may not %no'e econom%c %ncent%es.

H /n to of t#e stu&%es, au&%tors+ et#%ca' sens%t%%ty as ase& u)on an oera'' measure of t#e

&egree to #%c# t#e res)on&ents cons%&ere& t#e act%ons )resente& %n a genera' us%ness sett%ng

to e et#%ca'8unet#%ca' an& an aggregate measure of et#%ca' or%entat%on.

6 K#au+s >19?9@ H%tem measure of concern for )rofess%ona' et#%cs.

G "#%s %s ase& u)on ofste&e+s >2001@ categor%*at%on of nat%ona' cu'tures among four a'ue

&%mens%ons: %n&%%&ua'%sm8co''ect%%sm It#e &egree to #%c# %n&%%&ua's a'ue %n&%%&ua'%sm s.

%nter&e)en&ence; )oer &%stance It#e &egree to #%c# %n&%%&ua's are comforta'e %t# s%*a'e

&%Eerences %n t#e &%str%ut%on of )oer among grou)s; uncerta%nty ao%&ance It#e &egree to

#%c# %n&%%&ua's are uncomforta'e %t# am%gu%ty; an& mascu'%n%ty8fem%n%n%ty It#e &egree to

#%c# %n&%%&ua's #ae set s. %n&eterm%nate e-)ectat%ons for gen&er ro'es.

? P!= %s t#e 7rst account%ng 7rm to %ntro&uce a g'oa' cor)orate co&e of con&uct t#at re)resents

Ca set of )r%nc%)'es t#at gu%&es t#e organ%*at%on+s us%ness con&uct an& #e')s %t )eo)'e to susta%n

a cu'ture of et#%cs an& %ntegr%ty aroun& t#e or'&C IP!=, 2002.

9 /n contrast, %'', Kteens, an& ='ar(e >199?@ 7n& no s%gn%7cant &%Eerences %n et#%ca' u&gment

for au&%tors %n Amer%can an& /re'an&.

10 Ponemon a'so use& a crosssect%ona' D/" surey to esta'%s# t#at t#ere %s a negat%e

assoc%at%on eteen e-)er%ence an& et#%ca' u&gment.

11 /n contrast, $or& an& DeOoort >2001@ foun& t#at et#%ca' &ee'o)ment &oes not s%gn%7cant'y

aEect au&%tors+ %ntent%on to %t#stan& )eer an& oe&%ence )ressures.16 August 2014 Page 31 of 39 ProQuest



12 $ocus of contro' %s a se'fregu'atory as)ect of c#aracter t#at ca)tures %n&%%&ua's+ ten&ency to

fee' t#at contro' of t#e%r '%es rests %n t#e%r on #an&s I%nterna' 'ocus of contro' or %n t#e #an&s of

ot#ers Ie-terna' 'ocus of contro'. "#ose #o are C%nterna'sC ta(e res)ons%%'%ty for t#e%r act%ons,

an& are t#erefore more '%(e'y to act u)on t#e%r et#%ca' u&gment. C5-terna's,C are 'ess '%(e'y to ta(e

res)ons%%'%ty for t#e%r act%ons an&, t#erefore, are more susce)t%'e to t#e )ressures of t#e

s%tuat%on, fee'%ng some#at )oer'ess.

13 e&%ence )ressure %s t#e )ressure to com)'y %t# su)er%ors; conform%ty )ressure %s t#e

)ressure to e cons%stent %t# )eers.

14 ase& u)on t#e mater%a'%ty of t#e m%sstatement I%.e., magn%tu&e of t#e conseuences an& t#e

%nten&e& use of t#e 7nanc%a' statements I%.e., t#e )ro-%m%ty of #arm to t#e au&%tor.

1H /n et#%cs researc#, many researc#ers attem)t to m%n%m%*e t#ese eEects y )resent%ng t#e

scenar%o %n t#e t#%r& )erson an& as( #at t#e actor s#ou'& &o >e.g. Keeney an& oerts, 199G@.

t#ers m%n%m%*e soc%a' &es%ra%'%ty y as(%ng t#e res)on&ents #at t#ey ou'& &o an& #at ou'&

t#e%r fe''o au&%tors &o >e.g., $or& an& DeOoort, 2001@. oeer, ot#er stu&%es )resent t#e

scenar%o %n t#e fust )erson an& as( t#e res)on&ents C!#at ou'& you &oC

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Account%ng egu'at%on, I/nternat%ona' Ku))'ement: 11H12G.Aut%orA(liation




Joanne Jones

or( <n%ers%ty

Dan !. Massey

Ba%'7e'& <n%ers%ty

$%n&a "#orne

or( <n%ers%ty

Sub)ect" Ktu&%es; Au&%tors; =ogn%t%on R reason%ng; Profess%ona' et#%cs; Mo&e's;

Classi*cation" 9130: 5-)er%menta'8t#eoret%ca'; 4130: Au&%t%ng; 2410: Koc%a' res)ons%%'%ty

Publication title" Journa' of Account%ng $%terature

+olume" 22

Pa,es" 4H103

umber of pa,es" H9

Publication -ear" 2003

Publication ate" 2003

.ear" 2003

Publis%er" 5'se%er L, <n%ers%ty of B'or%&a, B%s#er Kc#oo' of Account%ng

Place of publication" a%nes%''e

Countr- of publication" et#er'an&s

Publication sub)ect" us%ness An& 5conom%csAccount%ng

ISS" 0G3G460G

Source t-pe" Kc#o'ar'y Journa's

Lan,ua,e of publication" 5ng'%s#

Document t-pe" Beature

Document feature" c#arts ta'es references

ProQuest ocument ID" 21630H623

Document URL" #tt):88searc#.)rouest.com8&oc%e821630H623account%&S130632

Cop-ri,%t" =o)yr%g#t <n%ers%ty of B'or%&a, Account%ng esearc# =enter 2003

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