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  1. Auditors' ability to discern the presence of ethical problems.Julia N. Karcher - 1996 - Journal of Business Ethics 15 (10):1033 - 1050.
    Recently, society and the accounting profession have become increasingly concerned with ethics. Accounting researchers have responded by attempting to investigate and analyze the ethical behavior of accountants. While the current state of ethical behavior among practitioners is important, the ability of accountants to detect ethical problems that may not be obvious should also be studied and understood. This study addresses three questions: (1) are auditors alert to ethical issues; (2) if so, how important do they perceive them to be; and (...)
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  • The ethical attitudes of students as a function of age, sex and experience.Susan C. Borkowski & Yusuf J. Ugras - 1992 - Journal of Business Ethics 11 (12):961 - 979.
    In this paper, we explore whether the ethical positions of students are firmly entrenched when they enter college, or do they change due to maturity, experience to ethical discussions in coursework, work experience, or a combination of factors. This study compared the ethical attitudes of freshmen and junior accounting majors, and graduate MBA students when confronted with two ethical dilemmas. Undergraduates were found to be more justice oriented than their MBA counterparts, who were more utilitarian in their ethical approach. While (...)
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  • Taking stock: Can the theory of reasoned action explain unethical conduct? [REVIEW]Donna M. Randall - 1989 - Journal of Business Ethics 8 (11):873 - 882.
    Extensive interest in business ethics has developed accompanied by an increase in empirical research on the determinants of unethical conduct. In setting forth the theory of reasoned action, Fishbein and Ajzen (1975) maintained that research attention on such variables as personality traits and demographic characteristics is misplaced and, instead, researchers should focus on behavioral intentions and the beliefs that shape those intentions. This study summarizes business ethics research which tests the theory of reasoned action and suggests directions for further research.
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  • An Examination of the Relationship Between Ethical Work Climate and Moral Awareness.Craig V. VanSandt, Jon M. Shepard & Stephen M. Zappe - 2006 - Journal of Business Ethics 68 (4):409-432.
    This paper draws from the fields of history, sociology, psychology, moral philosophy, and organizational theory to establish a theoretical connection between a social/organizational influence (ethical work climate) and an individual cognitive element of moral behavior (moral awareness). The research was designed to help to fill a gap in the existing literature by providing empirical evidence of the connection between organizational influences and individual moral awareness and subsequent ethical choices, which has heretofore largely been merely assumed. Results of the study provide (...)
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  • Perception of what the ethical climate is and what it should be: The role of gender, academic status, and ethical education. [REVIEW]Harsh K. Luthar, Ron A. DiBattista & Theodore Gautschi - 1997 - Journal of Business Ethics 16 (2):205-217.
    This study examined ethical attitudes and perceptions of 691 undergraduate seniors and freshmen in a college of business. Gender was found to be correlated to perceptions of "what the ethical climate should be" with female subjects showing significantly more favorable attitude towards ethical behaviors than males. Further, Seniors had a more cynical view of the current ethical climate than freshmen. Freshmen were significantly more likely than seniors to believe that good business ethics is positively related to successful business outcomes. Ethical (...)
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  • A cross cultural comparison of ethical perspectives and decision approaches of business students: United states of America versus new zealand. [REVIEW]Marilyn Okleshen & Richard Hoyt - 1996 - Journal of Business Ethics 15 (5):537 - 549.
    While differences do exist, there are many ethical issues which transcend national barriers. In order to contribute to the development of understanding of global ethics, this study documents the existing ethical perspectives of collegiate business students from two countries and identifies the determinants of their ethical orientations.A survey instrument was administered to USA and New Zealand (NZ) students enrolled in undergraduate business programs. The research instrument measured students' ethical perspectives across multilayered ethical domains and their self-professed decision method used in (...)
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  • Exposure to Ethics Education and the Perception of Linkage between Organizational Ethical Behavior and Business Outcomes.Harsh K. Luthar & Ranjan Karri - 2005 - Journal of Business Ethics 61 (4):353-368.
    This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled in a night-time MBA program. Overall, the respondents included (...)
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