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| Author: | Conroy, S.J. Emerson, T.L.N. Pons, F. |
| Title: | Ethical attitudes of accounting practitioners: Are rank and ethical attitudes related? |
| Journal: | Journal of Business Ethics
2010 : JAN, VOL. 91:2 p.183-194 |
| Index terms: | ethics attitudes accountants auditors |
| Freeterms: | rank |
| Language: | eng |
| Abstract: | The article addresses previously made findings in business ethics literature that suggest accounting professionals in higher rank levels seem to have a lower moral reasoning ability than junior accounting professionals. Multiple vignettes approach is employed to study the inverse rank-ethical beliefs effect. The findings indicate that the strongest predictor of ethical attitudes among accounting professionals is age, not their rank in the organization. |
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