Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior

By H. Buchan. 2005

308 citations recorded by the source corpus.

Subfields: Cognitive Neuroscience, Information Systems and Management, Safety Research

View Paper: https://www.semanticscholar.org/paper/5f4f609253d376a42cd891ba6fb4eaa5e8b9ea89

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Citations in the corpus

Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis (2017, methodology): “Previous research in this area already uses PLS-SEM as an analytical tool (Buchan 2005; Haines et al. 2008).”
Sustainable Behavior in the Business Sphere (2014, unknown): “, Buchan, 2005; Carpenter & Reimers, 2005) behavior in companies. Furthermore, attitude is influenced by emotion. Clore and Palmer (2009) demonstrate that an individual’s positive affect may emerge as a positive attitude toward a person or an object when making evaluative judgments (as also posited ”
Bad apples, bad cases, and bad barrels: meta-analytic evidence about sources of unethical decisions at work. (2010, background): “*Buchan, H. F. (2005). Ethical decision making in the public accounting”
The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making (2016, background): “Thus, hypotheses H3a, H3b and H3c were supported with respect to the ethical recognition stage.”
Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers (2009, background): “TPB has already been shown to be an effective theoretical framework for predicting intentions of ethical behavior (Randall & Gibson, 1991; Chang, 1998; McMillan & Conner, 2003; Buchan, 2005) and the present article seeks to extend its application to the study of whistleblowing.”
Why Firms Engage in Corruption: A Top Management Perspective (2009, background): “Opportunities for engaging in corrupt transactions often manifest themselves during these extended periods of inter-personal interaction (Buchan, 2005; Vaughan, 1999).”
Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects (2016, methodology): “The concept of norms in the context of unethical behavior has received much attention from researchers, where the perceived social pressure and subjective norms are two important factors that influence ethical decision making (Ajzen 2005; Buchan 2005).”
The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity (2006, unknown): “Briefly, ethical development studies attempt to explore the underlying ethical reasoning processes of accountants and auditors in practice (Armstrong, 1984, 1987; Ponemon, 1988, 1990, 1992; Shaub, 1989, 1994; Lampe and Finn, 1992; Ponemon and Gabhart, 1993; Tsui, 1994; Sweeney, 1995; Jeffrey and Wea”
A Review of the Empirical Ethical Decision-Making Literature: 2004–2011 (2013, background): “Buchan (2005) found that attitudes positively influenced ethical intentions.”