Auditors’ ethical reasoning: Insights from past research and implications for the future

By Joanne C. Jones, D. Massey, L. Thorne. 2003

184 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/5b458c1772331b3843f131fbe44a787998169b9b

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

1. M. Nelson
2. Hun-Tong Tan
3. Breda Sweeney
4. Don Arnold
5. Brian W. Mayhew
6. P. Murphy
7. Bernard Pierce
8. R. Suddaby

Citations in the corpus

• ‘An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence’ (2006, background): “The potential of in-depth interviews to enrich research on accounting ethics is recognized in literature (e.g. Bay, 2002; Jones et al., 2003).”
• A Model and Literature Review of Professional Skepticism in Auditing (2009, background): “Another trait investigated by many prior studies is ethical development, or ‘‘moral reasoning’’ (for a review see Jones et al. 2003).”
• Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005, background): “Mutchler (1984) extends Kida (1980) by showing that the audit partners she surveys indicate that they use different variables in identifying companies with going concern problems and in issuing going concern opinions.”
• The Impact of Ethics Education on Reporting Behavior (2009, background): “Research has generally shown that the higher an issue’s moral intensity, the more likely individuals follow the ethical decision making framework, at least through step 3 (Cohen and Bennie, 2006; Jones et al., 2003).”
• The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions (2010, background): “Previous research suggests that auditors’ thinking on ethical dilemmas is in terms of the behaviours covered in professional ethical guidelines (Jones et al., 2003).”
• Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students (2009, background): “Email: breda.sweeney@nuigalway.ie 0963-9284 Print/1468-4489 Online/09/010075–23 # 2009 Taylor & Francis DOI: 10.1080/09639280802009454 are wide-ranging and, for example, better ethical decision-making processes may have resulted in a different audit opinion on Enron (Jones et al., 2003).”
• The Effects of Perceived Fairness on Opportunistic Behavior (2007, unknown): “DIT (Jones et al. 2003).”