haku: @author Magnan, M. / yhteensä: 9
viite: 7 / 9
| Tekijä: | Thorne, L. Massey, D.W. Magnan, M. |
| Otsikko: | Institutional context and auditors' moral resoning: a Canada-U.S. comparison |
| Lehti: | Journal of Business Ethics
2003 : APR I, VOL. 43:4, p. 305-321 |
| Asiasana: | Auditors Canada USA |
| Vapaa asiasana: | Moral |
| Kieli: | eng |
| Tiivistelmä: | The moral reasoning of 363 auditors from Canada and USA are compared in this paper. The authors investigate whether national insititutonal context is associated with differences in auditors' moral reasoning by examining three components of auditors' moral decision process: 1)moral development, which describes cognitive moral capability, 2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and 3) deliberative reasoning of how a realistic accounting dilemma will be resolved. |
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