Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning?

Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-sociali...

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Veröffentlicht in:	Journal of business ethics 2003-01, Vol.42 (1), p.71-81
Hauptverfasser:	Abdolmohammadi, Mohammad J., Read, William J., Scarbrough, D. Paul
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountancy Accountants Accounting ethics Accounting firms Business ethics Business studies Civil disobedience Cognition Cognition & reasoning Cognitive style Education Ethical instruction Ethics Gender Hypotheses Investigations Men Moral development Morality Obstruction of justice Older people Personality Psychological tests Reasoning Recruitment Socialization Students Studies
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