TY - JOUR
T1 - Truth or Consequences
T2 - A Study of Critical Issues and Decision Making in Accounting
AU - Gibson, Annetta M.
AU - Frakes, Albert H.
PY - 1997
Y1 - 1997
N2 - This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed.
AB - This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed.
UR - https://digitalcommons.andrews.edu/pubs/2542
U2 - 10.1023/A:1017914713375
DO - 10.1023/A:1017914713375
M3 - Article
VL - 16
SP - 161
EP - 171
JO - Journal of Business Ethics
JF - Journal of Business Ethics
IS - 2
ER -