Thematic Symposium: Accounting Ethics and Regulation: SOX 15 Years Later

Gunz, Sally; Thorne, Linda

doi:10.1007/s10551-018-3845-y

Cited by 7 publications

(3 citation statements)

References 20 publications

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“…The fates of organizations such as Enron, WorldCom, and Arthur Andersen that, through unethical business practices negatively impacted members of society with significant losses serve as good examples of such high implications. These scandals were instrumental in the creation of the Sarbanes-Oxley Act (SOX) in 2002 (Eweje & Brunton, 2010), thought by many as the most significant security-legislation act enacted since the Securities Acts of 1933 and 1934 (Gunz, & Thorne, 2019). Is no secret that many business leaders and managers come from business schools that generally have some form of curriculum coverage on ethics.…”

Section: Introductionmentioning

confidence: 99%

An Examination of the Association of Work Experience to Ethical Attitudes and Machiavellianism of Accounting Students

Rodríguez,

Maksy,

Shahid

2024

JLAE

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Business ethics can have high implications for the accounting profession, stakeholders who rely on financial reporting, and entities concerned about business reputation. Professional ethics are required of members by all major accounting organizations. Accounting students learn about business ethics in accounting through their accounting studies, yet unethical practices have persisted in recent decades, often by leaders and managers with accounting foundations. This study examined work experience and other factors that could affect attitudes toward business ethics of accounting students. A survey questionnaire was used to assess ethical attitudes using various statistical techniques to explore significant differences among accounting students who were grouped according to their length of work experience and other factors. Students with a few years of work experience were found to have a more relaxed attitude towards business ethics than students with longer work experience.

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Section: Introductionmentioning

confidence: 99%

An Examination of the Association of Work Experience to Ethical Attitudes and Machiavellianism of Accounting Students

Rodríguez,

Maksy,

Shahid

2024

JLAE

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“…This is evidenced by regulations within the acts that aim to hold executives and senior management accountable for unethical practices, and by a code of conduct that promotes honest and ethical behavior. SOX is considered by many to be the most significant action of securities legislation since the Securities Acts of 1933 and 1934 (Gunz, & Thorne, 2019).…”

Section: Introductionmentioning

confidence: 99%

An Examination of Factors Related to Attitudes Towards Business Ethics Amongst Accounting Students at a United States Public University

Rodriguez,

Kulesza,

Kusaila

2021

JAEPP

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Professional ethics are fundamental values for the accounting profession. These values have received increased attention in the last two decades as a result to numerous accounting scandals dating back to the early 2000’s. By understanding about factors that may influence attitudes towards business ethics, practitioners and educators can effectively integrate ethics training and education into the business world and classrooms, respectively. The purpose of this quantitative study was to examine work experience and other demographics that could affect attitudes towards business ethics (ATBE) of accounting students at a Northeastern public university in the United States. A survey questionnaire was conducted to assess ATBE, as well as significant differences in business philosophies using various statistical techniques to explore for significant differences among groups of accounting students who were grouped according to their span of work experience and other factors. Younger students, and students with less work experience were found to be more aligned with egoism theory than older students, and students with more work experience.

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“…Due to the significance and particularity of accounting work, the adverse consequences of unethical behaviour may be further amplified in the accounting field (Domino et al 2015;Gunz and Thorne, 2019). Unethical Accounting Behaviour (UAB) refers to unethical behaviour in the accounting context that violates the widely accepted code of accounting professional ethics.…”

mentioning

confidence: 99%

Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking

Deng,

Ye,

et al. 2023

Humanit Soc Sci Commun

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Organizational Ethical Self-Interest Climate (OESIC), a type of Organizational Ethical Climate (OEC) that exists widely in various organizations, plays an important role in unethical behaviours. Unfortunately, there is still little in-depth research on the effect of OESIC on Unethical Accounting Behaviour (UAB) and its related mechanism. This paper aims to explore the impact of OESIC on UAB with two different motivations i.e., Unethical Pro-Self Accounting Behaviour (UPSAB) and Unethical Pro-Organizational Accounting Behaviour (UPOAB). In addition, this paper studies the moderating effect of Confucian ShiZhong Thinking (CSZ Thinking), a typical characteristic of the Chinese people. In this paper, questionnaire data from 258 Chinese accountants at different professional levels were collected. A regression model was used to analyse and test the collected data. The results indicate that OESIC is positively correlated with UAB, and the effect of OESIC on UPSAB is more significant than the effect on UPOAB. CSZ Thinking weakens the positive impact of OESIC on UPSAB and UPOAB. This paper expands the research scope of OESIC into the accounting field and the Chinese context, which is helpful to better understand the relationship among OESIC, UAB and Confucian ShiZhong Thinking. This paper can enlighten organizational managers to consider the role of informal management control systems in restraining UAB and to pay attention to the two types of UAB with different motivations, especially UPOAB.

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Thematic Symposium: Accounting Ethics and Regulation: SOX 15 Years Later

Cited by 7 publications

References 20 publications

An Examination of the Association of Work Experience to Ethical Attitudes and Machiavellianism of Accounting Students

An Examination of the Association of Work Experience to Ethical Attitudes and Machiavellianism of Accounting Students

An Examination of Factors Related to Attitudes Towards Business Ethics Amongst Accounting Students at a United States Public University

Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking

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