Switch to: References

Add citations

You must login to add citations.
  1. Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based.Waymond Rodgers, Andrés Guiral & José A. Gonzalo - 2009 - Journal of Business Ethics 86 (3):347-361.
    Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...)
    Download  
     
    Export citation  
     
    Bookmark   4 citations  
  • A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol.Albert D. Spalding & Gretchen R. Lawrie - 2019 - Journal of Business Ethics 155 (4):1135-1152.
    What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional (...)
    Download  
     
    Export citation  
     
    Bookmark   1 citation  
  • Does Job Function Influence Ethical Reasoning? An Adapted Wason Task Application.David M. Wasieleski & James Weber - 2009 - Journal of Business Ethics 85 (S1):187 - 199.
    A review of extent business ethics research uncovered well over 200 published articles that investigated the role of job functions within a business organization as an explanatory factor of ethical or unethical behavior. While an important body of work, ethical breaches are often found to cut across job functions and involve multiple disciplines embedded in a business organization. This research seeks to explore a crossfunctional explanation for ethical reasoning by using an instrument new to business ethics research, the Wason selection (...)
    Download  
     
    Export citation  
     
    Bookmark   3 citations  
  • The effect of spiritual capital of individuals on independent auditor’s opinion: evidences from Iranian auditors.Seyedhossein Naslmosavi & Agha Jahanzeb - 2017 - Asian Journal of Business Ethics 6 (2):131-152.
    The importance of spiritual capital of individuals can be traced back to the resistance of independent auditors in the face of client manager power in ethical dilemma situations. This capital which is defined as a component of intellectual capital is integrated to auditors’ livelihood. This research found some related individual factors in auditing area and classified them under SpCi. Morals, ethics, personal values, and culture are the four most related factors which are applied as dimensions of SpCi in auditing area. (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • A New Methodological Approach for Studying Moral Reasoning Among Managers in Business Settings.James Weber & Elaine McGivern - 2010 - Journal of Business Ethics 92 (1):149-166.
    The introduction and validation of a new instrument, The Moral Reasoning Inventory, designed to measure an individuals' moral reasoning (MR) in response to two moral dilemmas within a business setting is the subject of this article. The instrument consists of two moral dilemma scenarios with eight MR statements. Two measurement scales were used for analyzing patterns of individual responses: the strength of belief in the reasons and the importance of those reasons for resolving the dilemma. Managers enrolled in a part-time (...)
    Download  
     
    Export citation  
     
    Bookmark   14 citations