An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals

By Jeffrey R. Cohen, Laurie W. Pant, D. Sharp. 2001

407 citations recorded by the source corpus.

Subfields: Cognitive Neuroscience, General Health Professions, Information Systems and Management

View Paper: https://www.semanticscholar.org/paper/76a061ee1dc8f0517c120d3eb894724ba516c814

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Citations in the corpus

‘The Muncy–Vitell Consumer Ethics Scale: A Modification and Application’ (2005, result): “A more recent study of students and accounting professionals conducted in Canada echoes the above results as students tended to view various questionable accounting practices as less ethical than their professional counterparts (Cohen et al., 2001).”
Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students (2009, background): “A number of studies found a significant relationship between ethical intentions and social consensus (Jones and Huber, 1992; Harrington, 1997) and between ethical intentions and magnitude of consequences (Cohen et al., 2001; Chia and Mee, 2000; Flannery and May, 2000).”
13 Ethical Decision Making: Where We’ve Been and Where We’re Going (2008, background): “While several studies (ie, Cohen, Pant & Sharp, 2001 ; Karcher, 1996 ; Yetmar & Eastman, 2000 ) have investigated whether professional (ie, student versus professional) and educational experience (ie, entering versus graduating students) influence awareness of a moral dilemma, most have not revea”
Organizational Ethics, Individual Ethics, and Ethical Intentions in International Decision-Making (2010, background): “Cultural and regional norms persist even as global business practices grow (DeGeorge, 1993). Trompenaars (1994) has pointed out the differences, for example, between universalistic cultures such as the United States and more particularistic cultures, saying that adherence to rules is more the norm i”
The Impact of Ethics Education on Reporting Behavior (2009, background): “Along with other researchers (Cohen et al., 2001), we suggest longitudinal research to examine not only the causes of ethical decision making, but also its persistence.”
Mandatory Gender Balance and Board Independence (2016, positive): “2007), adopt more democratic and trust-building leadership styles (Cohen et al. 2001; Klenke 2003; Trinidad and Normore 2005), have higher ethical standard (Betz et al.”
Gender Differences in Double Standards (2008, background): “…reviewed empirical ethical decision making literature between 1996 and 2003 and concluded that few or no significant gender differences were reported in about 60% of the studies while 40% of the studies found women to behave more ethically then men in certain situations (e.g. Cohen et al., 2001).”
The Antecedents of Moral Imagination in the Workplace: A Social Cognitive Theory Perspective (2013, background): “To date, many studies have suggested that individuals vary in their ability to recognize moral issues (Butterfield et al. 2000; Cohen et al. 2004; Reynolds 2006), suggesting that individuals differ in the amount of attention they devote to morality and moral matters.”
The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity (2006, neutral): “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”