The purpose of this study is to expand our understanding of the psychometric properties of Reidenbach and Robin's (1988;) MES (multidimensional ethics scale). Unlike earlier investigations that assessed the factor structure of the MES, this study proposes and tests a second-order factor model. Professionals from five public accounting firms participated in this study by completing the 10-item version of the MES. The proposed structure was evaluated using a structural modeling technique, partial least squares.…
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