Institutional context and auditors' moral reasoning: A Canada-US comparison
This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral...
View ArticleApplying the Ignatian pedagogical paradigm to the creation of an accounting...
This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The...
View ArticleCreating a custom-published textbook to facilitate curriculum change: An...
According to Smith and DeRidder (1997), faculty select texts mainly for their comprehensibility to students and the timeliness of text material they contain. Further, Foran and Olds (2002) suggest...
View ArticleThe influence of political ideology on DIT scores: fact or artifact?
Concern about the validity of the DIT and Fisher and Sweeney’s measurement of conservative, moderate and liberal political orientation using a seven-point Likert scale motivates our study. We perform...
View ArticleAccounting for Contingencies
Accounting for Contingencies examines accounting for contingencies under both U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). This...
View ArticleResearch on Accounting Ethics, Volume 8
Dawn Massey is a contributing author, "The importance of context in investigating auditors’ moral abilities," pp. 195-247. Dawn Massey (with Richard Bernardi, Angela Downey, and Linda Thorne) is a...
View ArticleRaising students’ ethical sensitivity with a value relevance approach
This paper introduces a new approach to raising students’ ethical sensitivity. This new “Value Relevance Approach” (VRA) employs active instructional techniques to demonstrate the costs (benefits)...
View ArticleCore competencies: Mapping the Vision-Aligned Academic Framework into the...
The AICPA issued its Vision-Aligned Academic Framework (2000) to assist faculty in modifying curricula to support students’ development of the Core Competencies that the AICPA previously articulated...
View ArticleThe impact of task information feedback on ethical reasoning
This study investigates whether task information feedback (TIF) promotes 84 auditors’ and accounting students’ use of higher ethical reasoning, thereby increasing their tendency to consider the public...
View ArticleWalking the walk: Integrating lessons from multiple perspectives in the...
The post‐Enron era shares an important similarity with previous time periods following high‐profile ethical lapses: post‐Enron, there have been clear calls for educators to increase ethics instruction...
View ArticleAn investigation of social influence: Explaining the effect of group...
This study introduces Moscovici's (1976, 1985) model of social influence to the accounting research domain, and uses an experiment to assess whether his theory explains how different types of...
View ArticleDIT scores and political ideology: evidence of a non-significant relationship
The present study was motivated by concern about the validity of the DIT and methodological issues in Fisher and Sweeney (2001, 1998) studies. Our study of 98 accounting students from three private...
View ArticleResearch on the Nature, Characteristics, and Causes of Accounting Errors: The...
Knowledge of the occurrence and detection of errors in accounting populations is of great importance to auditors in assessing risks, evaluating the efficacy of statistical sampling methods, and...
View ArticleResearch on Accounting Ethics, Volume 8
Dawn Massey is a contributing author, "The importance of context in investigating auditors’ moral abilities," pp. 195-247.Dawn Massey (with Richard Bernardi, Angela Downey, and Linda Thorne) is a...
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