Ethical Decision Making in Public Accounting Firm

2017 ◽  
Author(s):  
Yakobus Kaditti Bangun ◽  
Marselinus Asri
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Public Accounting ◽  
Accounting Firm

The Effects of Professional Role, Decision Context, and Gender on the Ethical Decision Making of Public Accounting Professionals

2015 ◽  
Vol 27 (1) ◽  
pp. 55-78 ◽  
Author(s):  
Donna D. Bobek ◽  
Amy M. Hageman ◽  
Robin R. Radtke
Keyword(s):  
Decision Making ◽  
Work Experience ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Professional Role ◽  
Public Accounting ◽  
Decision Context ◽  
Accounting Professionals ◽  
Males And Females ◽  
And Gender

ABSTRACT This study investigates the degree to which professional role (auditor or tax professional), decision context (an audit or tax environment), and gender influence the ethical decision making of public accounting professionals. The primary analysis, including all 134 accounting professionals who participated in our experiment, indicates that these participants are both less likely to indicate they would concede to a client in a contentious situation and less likely to recommend conceding when they are in an audit as opposed to tax context. Furthermore, work experience in auditing (as opposed to tax) is associated with a decreased likelihood of conceding to the client in both contexts. However, when data for males and females are analyzed separately, professional role, context, and moral intensity are significantly related to males' decision making, but are not significant with respect to females' decisions. This suggests that males and females may use different decision-making processes. Possible theoretical explanations for these findings are discussed.

scholarly journals Moral Character: Challenges for Auditors in Serving Public Interest

2018 ◽  
Vol 21 (1) ◽  
Author(s):  
Sasongko Budisusetyo
Keyword(s):  
Ethical Climate ◽  
Ethical Decision ◽  
Audit Quality ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Moral Character ◽  
Public Accounting ◽  
Accounting Firm ◽  
Intensity Of Competition

The purpose of this research is to examine how auditors’ moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm are used as a moderating variable. The results of this study have implications as ethical decision quality can be obtained and carried through increased moral character. By identifying the potential drivers for improving auditors’ moral character, this research can inform the discussions and strategies of professional bodies, regulators and government on improving the audit quality of financial reports. The intensity of competition in a public accounting firm may have an impact on improving the quality of auditing services, but on the other hand, also have an impact on ethical issues. This research lays the foundation for competition among public accounting firms being recognized as a major issue in industrial policy in auditing services. 

The psychologist’s role in ethical decision making: Adolescent bariatric surgery.

2015 ◽  
Vol 3 (4) ◽  
pp. 359-364 ◽  
Author(s):  
Karin L. Price ◽  
Margaret E. Lee ◽  
Gia A. Washington ◽  
Mary L. Brandt
Keyword(s):  
Bariatric Surgery ◽  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Adolescent Bariatric Surgery

The Challenge of Ethical Decision-Making

1992 ◽  
Author(s):  
Michael C. Gottlieb ◽  
◽  
Jack R. Sibley
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making

Influence of emotions and emotion regulation strategies on ethical decision making

2009 ◽  
Author(s):  
Vykinta Kligyte ◽  
Shane Connelly ◽  
Chase E. Thiel ◽  
Lynn D. Devenport ◽  
Ryan P. Brown ◽  
...  
Keyword(s):  
Decision Making ◽  
Emotion Regulation ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Emotion Regulation Strategies ◽  
Regulation Strategies
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