search query: @author Conroy, S.J. / total: 5
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| Author: | Emerson, T.L. Conroy, S.J. Stanley, C.W. |
| Title: | Ethical attitudes of accountants: Recent evidence from a practitioners' survey |
| Journal: | Journal of Business Ethics
2007 : MAR I, VOL. 71:1, p. 73-87 |
| Index terms: | accounting auditors students ethics USA |
| Language: | eng |
| Abstract: | Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern U.S. universities, compared are sample responses to 25 ethically charged vignettes to test whether they differ. Overall, no significant difference is found, even for a specific "accounting tricks" vignette, which resembles the Enron and WorldCom situations. However, it is found that the practitioners were more accepting of vignettes involving physical harm to individuals and those that were legal but ethically questionable (etc). |
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