Using 94 published empirical articles in academic journals as a data base, this paper provides a critical review of the methodology employed in the study of ethical beliefs and behavior of organizational members. The review revealed that full methodological detail was provided in less than one half of the articles. Further, the majority of empirical research articles expressed no concern for the reliability or validity of measures, were characterized by low response rates, used convenience samples, and did not offer a (...) theoretic framework, hypotheses, or a definition of ethics. Several recommendations, including a reviewer rating form addressing methodological decisions and inclusion of methodologists on the review panel, are offered to improve methodological rigor in published ethics research. (shrink)

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.

This study examines the impact of a social desirability response bias as a personality characteristic (self-deception and impression management) and as an item characteristic (perceived desirability of the behavior) on self-reported ethical conduct. Findings from a sample of college students revealed that self-reported ethical conduct is associated with both personality and item characteristics, with perceived desirability of behavior having the greatest influence on self-reported conduct. Implications for research in business ethics are drawn, and suggestions are offered for reducing the effects (...) of a socially desirable response bias. (shrink)

The purpose of this study was to evaluate the effects of auditors' individual ethical orientations, professional commitment, and organizational commitment on their ability to recognize the ethical issues in a professional situation and on their level of cognitive moral development. Other objectives of the research were: to develop a measure of auditors' ethical sensitivity; to measure auditors' ethical orientation, ethical sensitivity, and the level of cognitive moral development reflected in their ethical judgments; to examine the relationships of various demographic variables (...) to ethical sensitivity and level of cognitive moral development; and to evaluate the effects of ethical orientation on auditors' professional and organizational commitment. ;Based on ethical theory developed by Hunt and Vitell , a research model was constructed that hypothesized professional commitment and ethical orientation as exogenous predictor variables of organizational commitment and ethical sensitivity. Ethical sensitivity was in turn hypothesized to affect level of cognitive moral development. The covariance structural equations modeling technique LISREL was used to provide a best fit model estimating the relationships among the variables and the quality of the measurements. ;The variables were measured using a questionnaire that was administered to a sample of 207 auditors at all levels of a single Big Eight public accounting firm in a southwestern state. The results of the study supported the significant effects of an auditor's ethical orientation on professional commitment, which in turn affected organizational commitment. The results represented in the best fit model did not, however, support the hypothesis that these three variables affect an auditor's ability to recognize ethical situations in a professional context. Ethical sensitivity was positively related to age, but not to education . The level of cognitive moral development reflected in ethical judgments was higher for females and for auditors who had taken a college ethics course. (shrink)

Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment.

The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (...) (1) CPAs perceive that opportunities exist in the accounting profession to engage in unethical behavior, (2) CPAs, in general, do not believe that unethical behavior leads to success, and (3) when top management (partners) reprimand unethical behavior, the ethical problems perceived by CPAs seem to be reduced. (shrink)

This study discusses how perceptions of ethics are formed by certified public accountants (CPAs). Theologians are used as a point of comparison. When considering CPA ethical dilemmas, both subject groups in this research project viewed confidentiality and independence as more important than recipient of responsibility and seriousness of breach. Neither group, however, was insensitive to any of the factors presented for its consideration. CPA reactions to ethical dilemmas were governed primarily by provisions of the CPA ethics code; conformity to that (...) code may well be evidence of higher stage moral reasoning. (shrink)