Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences

Ariail, Donald L.; Abdolmohammadi, Mohammad J.; Smith, L. Murphy

doi:10.1108/s1574-0765(2012)0000016005

Cited by 18 publications

(15 citation statements)

References 35 publications

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“…Rest (1979) reports findings from 15 different studies that show no differences in moral reasoning ability based on gender, while Thoma (1986) reports a meta-analysis of 56 studies that suggests females have higher moral reasoning abilities than males. Studies using accounting professionals and students have suggested that males have lower moral reasoning abilities than females (Ariail et al 2012;Etherington and Hill 1998;Bernardi and Arnold 1997;Shaub 1994;Eynon et al 1996;Etherington and Schulting 1995;Jones and Hiltebeitel 1995). Valentine and Rittenburg (2007) found that female business professionals have marginally higher ethical judgment than male business professionals; however, no significant differences were found for judgments of moral equity.…”

Section: Gender Differences In Moral Judgmentmentioning

confidence: 93%

Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?

Shawver

Clements

2014

J Bus Ethics

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Gender differences in ethical evaluations may vary across types of behaviors. This controlled experiment explores gender differences in ethical evaluations, moral judgment, moral intentions, and moral intensity evaluations by surveying a group of professional accountants to elicit their views on a common earnings management technique. We find that there are no significant differences between male and female professional accountants when they make an ethical evaluation involving earnings management by shipping product early to meet a quarterly bonus. Both male and female professional accountants made a similar moral judgment that this action should not be completed and indicated similar moral intentions to report this type of behavior. Further, we find that male and female professional accountants made similar moral intensity evaluations when product is shipped early to meet a quarterly bonus.

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Section: Gender Differences In Moral Judgmentmentioning

confidence: 93%

Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?

Shawver

Clements

2014

J Bus Ethics

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“…(continued) Step Method Adkins (2009) .18 153 2 1 Akaah (1989) .08 420 2 1 Andreoli and Lefkowitz (2009) .09 .15 .02 145 4 1, 3 Andreoli and Lefkowitz (2009) .05 145 2 1 Ariail, Abdolmohammadi, and Smith (2012) .15 304 2 1…”

Section: Appendixmentioning

confidence: 99%

Are Sex Effects on Ethical Decision-Making Fake or Real? A Meta-Analysis on the Contaminating Role of Social Desirability Response Bias

2016

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A meta-analysis of 143 studies was conducted to explore how the social desirability response bias may influence sex effects on ratings on measures of ethical decision-making. Women rated themselves as more ethical than did men; however, this sex effect on ethical decision-making was no longer significant when social desirability response bias was controlled. The indirect questioning approach was compared with the direct measurement approach for effectiveness in controlling social desirability response bias. The indirect questioning approach was found to be more effective.

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“…However, in the 'corporate sustainability performance' issue, gender diversity has no impact (Fakir & Jusoh, 2020). Especially in the business ethics context, some of the previous studies also showed inconsistent results (Ariail, Abdolmohammadi, & Smith, 2012). An earlier study by Murphy & Rest (1980) revealed that gender does not contribute to moral reasoning capacity.…”

Section: Introductionmentioning

confidence: 96%

“…Thoma (1986) found that men have less moral reasoning abilities compared to women. In the accounting context, there have been some contradictory studies that state women have less moral reasoning abilities while others argue the opposite (Ariail et al, 2012). This issue is challenging for the researcher and the results can assist the researcher to do more studies in this area as well as assist the academician to compose the best ethics curriculum for universities.…”

Section: Introductionmentioning

confidence: 99%

Ethics in University: Cognitive Moral Development and Gender

Septiari¹,

Helmayunita²,

Serly³

et al. 2020

JAFEB

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This study examines the accounting students' level of moral development at the university. In this study, we focused on the effects of ethics subject and gender on moral development. Therefore, we compare the moral development of male and female students. We evaluated 216 students in Cognitive Moral Development (CMD) from 17 universities in Indonesia. We measured CMD with the Defining Issues Test (DIT) model developed by Rest in 1986. The findings show that there is no difference in DIT scores between students who have taken the ethics subject and who have not taken. We also confirm female students have a higher DIT score than male students. Our study results show that gender plays an important role in the ethics issue. Our study strengthens the previous research about the effect of ethics study and ethics courses on CMD. This study has an implication for ethics education in university wherein the curriculum or the system should be prepared carefully. Although the results of this study did not show that ethics subject has a strong impact on students' CMD, we still believe that the ethics course plays a significant role in the accountants' morals. For that reason, we argue that morals need time to be developed, and cannot be taught in a short-term course. Future research is needed to explore more about this issue.

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Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences

Cited by 18 publications

References 35 publications

Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?

Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?

Are Sex Effects on Ethical Decision-Making Fake or Real? A Meta-Analysis on the Contaminating Role of Social Desirability Response Bias

Ethics in University: Cognitive Moral Development and Gender

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