The impact of codes of ethics and experience on auditor judgments

By Gary Pflugrath, Nonna Martinov-Bennie, Liang Chen. 2007

105 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/8f3292a50dc40c3df7f19ccb5d188bbbf8f6f7f4

How researchers see this paper

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

In Information Systems and Management

1. J. McKinney
2. A. Musbah
3. David A. Tyfa
4. Tisha L. N. Emerson
5. M. Neubert
6. C. Cowton

In Management Information Systems

1. M. Neubert

Citations in the corpus

• The Effects of Ethical Codes on Ethical Perceptions of Actions Toward Stakeholders (2010, background): “Pflugrath et al. (2007), after surveying 112 professional accountants and auditing students, find that the presence of an organizational code of ethics improves the ethical quality of judgments made by professional accountants, but does not have such an effect on students.”
• The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making (2016, background): “Nevertheless, research has generally suggested that the presence of a code of ethics is positively related to ethical decision making (Loe et al. 2000; O’Fallon and Butterfield 2005; e.g. Kaptein 2011; McKinney et al. 2010; Pflugrath et al. 2007).”