Effects of personal values on auditors’ ethical decisions

By W. Shafer, R. Morris, Alice A. Ketchand. 2001

191 citations recorded by the source corpus.

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Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students (2009, background): “(2001) concluded that the importance of ethical issues influenced behavioural intentions.”
The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making (2016, background): “Industry type has sometimes been found to have an impact on individual ethical decisions (e.g. Ergeneli and Arıkan 2002; Forte 2004; Roozen et al. 2001; e.g. Shafer et al. 2001) and, again, is a typical control variable in organizational research.”
Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis (2017, result): “However, several previous studies showed inconsistency in the role of extraneous variables in the EDM model (Chan and Leung 2006; Cagle and Baucus 2006; Ebrahimi et al. 2005; Shafer et al. 2001; Marques and Azevedo-Pereira 2009).”