Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Ethics Main Page | Behavioral Issues Main Page
Abbott, A. 2011. Accountants' Truth: Knowledge and Ethics in the Financial World by Matthew Gill. The Accounting Review (January): 359-361.
Abdolmohammadi, M. J. and C. R. Baker. 2007. The relationship between moral reasoning and plagiarism in accounting courses: A replication study. Issues in Accounting Education (February): 45-55.
Abdolmohammadi, M. J. and C. R. Baker. 2008. Moral reasoning and questionable behavior. The CPA Journal (November): 58-61.
Abdolmohammadi, M. J. and D. L. Ariail. 2009. A test of the selection-socialization theory in moral reasoning of CPAs in industry practice. Behavioral Research In Accounting 21(2): 1-12.
Abdolmohammadi, M. J., J. Fedorowicz and O. Davis. 2009. Accountants’ cognitive styles and ethical reasoning: A comparison across 15 years. Journal of Accounting Education 27(4): 185-196.
Abdullah, I., K. Green and D. Liede. 2019. Special report: Infusing ethics in managerial/cost accounting classrooms: A teaching resource. IMA Educational Case Journal 12(4): 1-6.
Agarwalla, S. K., N. Desai and A Tripathy. 2017. The impact of self-deception and professional skepticism on perceptions of ethicality. Advances in Accounting: Incorporating Advances in International Accounting (37): 85-93.
Ahadiat, N. and J. J. Mackie. 1993. Ethics education in accounting: An investigation of the importance of ethics as a factor in the recruiting decisions of public accounting firms. Journal of Accounting Education 11(2): 243-257.
AICPA. 2012. Business Ethics: Real-World Case Studies. AICPA.
Allen, C. 2006. Ethics rules get tighter. Journal of Accountancy (December): 59-64.
Allen, C. 2010. Comparing the ethics codes: AICPA and IFAC. Journal of Accountancy (October): 24-33.
Allen, C. 2011. Improving the code of professional conduct. Journal of Accountancy (June): 38-43.
Allen, C. and L. Snyder. 2017, AICPA proposal raises the ethical bar: Incorporating international standards into the code of professional conduct. The CPA Journal (March): 50-57.
Allen, C. and R. Bunting. 2008. A global standard for professional ethics. Journal of Accountancy (May): 46-51.
Allen, C. R. 2018. A new take on ethics and independence. Journal of Accountancy (December): 44-47, 50-51.
Allen, C. R. 2018. How data-hosting services affect independence: Hosting an attest client's data or records leads to impairment under a new interpretation. Journal of Accountancy (January): 42-45.
Allen, F. 1907. Professionals ethics. Journal of Accountancy (December): 97-99.
Allen, P. W. and C. K. Ng. 1997. Financial stake and support for banning trade names, commissions, referral fees and contingent fees. Accounting Horizons (March): 1-6.
Alles, M. 2020. Using the 2019 JBE conference and 2017 JIS themed issue as natural experiments to examine the role of editors as gatekeepers of the research literature in AIS and ethics. International Journal of Accounting Information Systems (39): 100489.
Alston, C. 2023. Future accountants need top-notch ethics education. Strategic Finance (September): 21-23.
Altenburger, M. 2017. The effect of injunctive social norms and dissent on budget reporting honesty. Journal of International Accounting Research 16(2): 9-31.
Anders, S. B. 2018. Ethics resources: IFAC and IESBA. The CPA Journal (March): 72-73.
Anders, S. B. 2022. New international accounting ethics standards. The CPA Journal (March/April): 76-77.
Anderson, M. L. and B. K. Klamm. 2018. Haidt's social intuitionist model: What are the implications for accounting ethics education? Journal of Accounting Education (44): 35-46.
Anderson, M. O. 2013. Koss Corporation corporate governance, internal controls, and ethics: What went wrong? IMA Educational Case Journal 6(1): 1-4.
Ariail, D. L. and D. L. Crumbley. 2016. Fraud triangle and ethical leadership perspectives on detecting and preventing academic research misconduct. Journal of Forensic & Investigative Accounting 8(3): 480-500.
Ariail, D. L., A. Khayati and T. Shawver. 2021. Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy. Journal of Accounting Education (55): 100716.
Armstrong, M. B. 1987. Moral development and accounting education. Journal of Accounting Education 5(1): 27-43.
Armstrong, M. B. 1993. Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education 11(1): 77-92.
Armstrong, M. B., J. E. Ketz and D. Owsen. 2003. Ethics education in accounting: Moving toward ethical motivation and ethical behavior. Journal of Accounting Education 21(1): 1-16.
Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297.
Arnold, J. L. 1993. Preface to: "Personal integrity and accountability". Accounting Horizons (March): 58.
Austin, C. R., D. D. Bobek and S. Jackson. 2021. Does prospect theory explain ethical decision making? Evidence from tax compliance. Accounting, Organizations and Society (94): 101251.
Awasthi, V. N. and E. Staehelin. 1995. Ethics and management accounting: Teaching note for a video case, “The order: A progressive disclosure vignette”. Journal of Accounting Education 13(1): 87-98.
Awasthi, V. N., C. W. Chow and P. D. Harrison. 1998. VIP company: A mini-case for reinforcing students understanding of sunk costs, ethics and the role of management controls. Journal of Accounting Education 16(3-4): 545-562.
Ayres, F. L. and D. Ghosh. 1999. Research in ethics and economic behavior in accounting. Journal of Accounting and Public Policy (18): 335-338.
Babcock, L., G. Loewenstein, S. Issacharoff and C. Camerer. 1995. Baised judgements of fairness in bargaining. The American Economic Review 85(5): 1337-1343.
Bagnoli, M. and S. G. Watts. 2013. Knowing versus telling private information about a rival. Journal of Management Accounting Research (25): 35-57.
Bailey, C. and A. Shantz. 2018. Creating an ethically strong organization. MIT Sloan Management Review (Fall): 1-10.
Bailey, C. D. 2019. The joint effects of narcissism and psychopathy on accounting students' attitudes towards unethical professional practices. Journal of Accounting Education (49): 100635.
Bailey, C. D. and J. S. Soileau. 2011. Q-analytics: An ethics case on unlicensed software usage. Journal of Accounting Education 29(1): 50-59.
Bailey, C. D., I. Scott and S. J. Thoma. 2010. Revitalizing accounting ethics research in the neo-Kohlbergian framework: Putting the DIT into perspective. Behavioral Research In Accounting 22(2): 1-26. (The Defining Issues Test of moral judgment).
Bailey, C. N., J. R. Hasselback and J. N. Karcher. 2001. Research misconduct in accounting literature: A survey of the most prolific researchers' actions and beliefs. Abacus 37(1): 26-54.
Baker, C. R. 1976. An investigation of differences in values: Accounting majors vs. nonaccounting majors. The Accounting Review (October): 886-893.
Banaji, M. R., M. H. Bazerman and D. Chugh. 2003. How (Un)ethical are you? Harvard Business Review (December): 56-64.
Bannon, S., K. Ford and L. Melzer. 2010. How to instill a strong ethical culture. The CPA Journal (July): 56-58.
Bargerstock, A. and Y. Shi. 2018. Watson Water Technologies: Ethical dilemma in the workplace. IMA Educational Case Journal 11(2): 1-4.
Baucus, M. S. and J. P. Near. 1991. Can illegal corporate behavior be predicted? An event history analysis. The Academy of Management Journal 34(1): 9-36.
Bay, D. D. and R. R. Greenberg. 2001. The relationship of the DIT and behavior: A replication. Issues in Accounting Education (August): 367-380. (The Defining Issues Test based on Kohlberg's theory is used to assess the level of ethical development. This study replicates Ponemon's 1993 study indicating that subjects with low scores and those with high scores are more likely to behave unethically).
Bayou, M. E., A. Reinstein and P. F. Williams. 2011. To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society 36(2): 109-124.
Bazerman, M. H. 2014. Becoming a first-class noticer. How to spot and prevent ethical failures in your organization. Harvard Business Review (July/August): 116-119.
Bazerman, M. H. 2020. A new model for ethical leadership: Create more value for society. Harvard Business Review (September/October): 90-97.
Bazerman, M. H. and A. E. Tenbrunsel. 2011. Ethical breakdowns. Harvard Business Review (April): 58-65.
Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).
Bebchuk, L. and J. M. Fried. 2004. Pay without Performance: The Unfulfilled Promise of Executive Compensation. Harvard University Press.
Bedingfield, J. P. and S. E. Loeb. 1973. Attitudes of professors toward accounting ethics. The Accounting Review (July): 603-605.
Bell, C. T. 1924. Growth of professional ethics. Journal of Accountancy (February): 149.
Bellora-Bienengraber, L., R. R. Radtke and S. K. Widener. 2022. Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers' self-focused behavior. Accounting, Organizations and Society (96): 101275.
Beranek, P. and K. A. Zahller. 2017. Community gone awry. IMA Educational Case Journal 10(1): 1-6.
Berenheim, R. E. 1992. Corporate Ethics Practices. New York: The Conference Board.
Berenson, A. 2003. The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America. Random House.
Bernardi, R. A. 2004. Suggestions for providing legitimacy to ethics research. Issues in Accounting Education (February): 145-146.
Bernardi, R. A. and C. C. LaCross. 2009. Positioning codes of ethics on international corporations' websites: A six-year longitudinal study. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 75-80.
Bialkin, K. J. 1993. Business ethics: Optional or mandatory? Management Accounting (April): 54-56.
Bidner, L. N. and C. Crawford. 2002. Unabashed artful dodgers of the new economy. Strategic Finance (September): 52-57. (Related to earnings management and ethics).
Bidwell, C. E. and R. S. Vreeland. 1963. College education and moral orientations: An organizational approach. Administrative Science Quarterly 8(2): 166-191.
Black, J. Editor. 1998. Ethical Issues in Accounting (Professional Ethics). Routledge.
Blackman, R. 2022. Why you need an AI ethics committee: Expert oversight will help you safeguard your data and your brand. Harvard Business Review (July/August): 118-125.
Boatright, J. R. 1999. Ethics in Finance (Foundations of Business Ethics). Blackwell Publishing.
Bobek, D. D., A. M. Hageman an R. R. Radtke. 2015. The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals. Behavioral Research In Accounting 27(1): 55-78.
Bobek, D. D., D. W. Dalton, B. E. Daugherty, A. M. Hageman and R. R. Radtke. 2017. An investigation of ethical environments of CPAs: Public accounting versus industry. Behavioral Research In Accounting 29(1): 43-56.
Boisjoly, R. M. 1993. Personal integrity and accountability. Accounting Horizons (March): 59-69.
Bok, S. 1999. Lying: Moral Choice in Public and Private Life. New York, NY: Pantheon.
Bolt-Lee, C. E. and J. Moody. 2010. Highlights of finance and accounting ethics research. Journal of Accountancy (October): 38-42.
Bolt-Lee, C. E., Y. Wu and A. B. Zimmerman. 2014. Highlights of ethics research. Journal of Accountancy (June): 34-36, 38-39.
Boneck, R. and D. Christensen. 2009. Where tax shelters and core values collide: The case of XYZ Bank. Strategic Finance (May): 47-51.
Boneck, R. and D. S. Christensen. 2009. My CPA saved me millions. . . Or did he? A case study of professional ethics and the SC2 tax planning strategy. IMA Educational Case Journal 2(4): 1-4.
Bonson, E., D. Lavorato, R. Lamboglia and D. Mancini. 2021. Artificial intelligence activities and ethical approaches in leading listed companies in the European Union. International Journal of Accounting Information Systems (43): 100535.
Booth, P. and A. K. D. Schulz. 2004. The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions. Accounting, Organizations and Society 29(5-6): 473-488.
Bordeman, A. and K. D. Westermann. 2019. The professional ethics exam and acts discreditable.: An introductory assignment. Issues in Accounting Education (November): 39-53.
Bottin, R. R. 1977. An investigation of the relationship of the protestant ethic value to success in accounting courses. The Accounting Review (April): 479-484.
Boulding, K. E. 1966. The ethics of rational decision. Management Science (February): B161-B169.
Boulianne, E., A. Lecompte and M. Fortin. 2023. Technology, ethics, and the pandemic: Responses from key accounting actors. Accounting and the Public Interest (23): 177-194.
Bowie, N. E. 1998. Business Ethics: A Kantian Perspective. Blackwell Publishing.
Bowie, N. E. Editor. 2001. The Blackwell Guide to Business Ethics (Blackwell Philosophy Guides). Blackwell Publishing.
Bowie, N. E. and P. H. Werhane. 2004. Management Ethics (Foundations of Business Ethics). Blackwell Publishers.
Brandon, D. M., W. A. Kerler III, L. N. Killough and J. M. Mueller. 2007. The joint influence of client attributes and cognitive moral development on students’ ethical judgments. Journal of Accounting Education 25(1-2): 59-73.
Brandt, R. B. 1959. Ethical Theory: The Problems of Normative and Critical Ethics. Prentice-Hall.
Brass, D. J., K. D. Butterfield and B. C. Skaggs. 1998. Relationships and unethical behavior: A social network perspective. Academy of Management Review (23): 14-31.
Briloff, A. J. 1966. Old myths and new realities in accountancy. The Accounting Review (July): 484-495. (Discussion of three accounting myths related to: 1. The Gap in GAAP, 2. The communication Gap regarding the auditor's responsibility, and 3. The communication Gap related to management services and auditor independence).
Brink, A. G., S. J. Cerola and K. B. Menk. 2015. The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting 7(1): 180-211.
Broden, B. C. and S. E. Loeb. 1983. Professional ethics of CPAs in tax practice: An historical perspective. The Accounting Historians Journal 10(2): 81-97.
Brooks, L. J. 2000. Business Professional Ethics for Accountants. Southwestern College Publishing: 26-33.
Brown, J. O., J. A. Marcum and M. T. Stuebs Jr. 2017. Professional virtue reinforcements: A necessary complement to technological and policy reforms. Journal of Information Systems (Summer): 5-23.
Brown, M. T. 2000. Working Ethics: Strategies for Decision Making and Organizational Responsibility. Regent Press.
Bruns, W. J. Jr. and K. A. Merchant. 1990. The dangerous morality of managing earnings. Management Accounting (August): 22-25. (Survey questions related to 13 earnings-management situations shows no agreement among 649 managers as to whether short-term earnings-management practices are ethical, questionable, or unethical).
Buckhoff, T. A. and L. E. Wilson. 2008. Ethical lessons for accountants. The CPA Journal (November): 54-56.
Burney, L. L., R. R. Radtke and S. K. Widener. 2017. The intersection of "Bad Apples," "Bad Barrels," and the enabling use of performance measurement systems. Journal of Information Systems (Summer): 25-48.
Burton, J. C. and R. J. Sack. 1989. Ethics and professionalism in accounting education. Accounting Horizons (December): 114-116.
Burton, F. G. 2012. Discussion of A cross-cultural study of the influence of country of origin, justice, power distance, and gender on ethical decision making. Journal of International Accounting Research 11(1): 35-44.
Burton, F. G. 2017. Discussion of: National culture and ethical judgment: A social contract approach to the contrast of ethical decision making by accounting professionals and students from the U.S. and Italy. Journal of International Accounting Research 16(2): 121-126.
Burton, J. C. and R. J. Sack. 1990. Ethics and accounting in the public sector. Accounting Horizons (June): 110-112.
Butcher, D. 2019. Adapting accounting ethics to new technology. Strategic Finance (July): 19-20.
Butcher, D. 2019. Ethics: Identifying common judgment traps and biases. Strategic Finance (August): 15-16.
Butcher, D. 2019. Ethics: When best intentions aren't enough. Strategic Finance (April): 17-18.
Butcher, D. 2019. Techniques to overcome biases. Strategic Finance (November): 13-14.
Butcher, D. 2019. The changing role of the CFO. Strategic Finance (December): 21-23. (Discussion with Pablo Bradbury and Christian Cuzick).
Butcher, D. 2019. The ethics of corporate social responsibility. Strategic Finance (October): 15-16.
Butcher, D. 2020. Effective ethics training. Strategic Finance (March): 19-20.
Butcher, D. 2021. Ethics: Workplace retaliation on the rise. Strategic Finance (May): 17-18.
Butcher, D. 2023. Accounting ethics and cybersecurity. Strategic Finance (October): 26-28.
Butcher, D. 2023. Call for ethics papers. Strategic Finance (March): 11.
Butcher, D. 2023. Ethical principles apply to AI. Strategic Finance (August): 33-35.
Butcher, D. 2023. Five steps of corruption reduction. Strategic Finance (April): 15-16.
Butcher, D. 2023. The ethics of corporate citizenship. Strategic Finance (June): 15-16.
Butler, S. A. 2014. Measuring the cost of an ethics program. Cost Management (July/August): 11-17.
Bynum, T. W. and S. Rogerson. 2003. Computer Ethics and Professional Responsibility. Blackwell Publishing.
Caglio, A. and M. Cameran. 2017. Is it shameful to be an accountant? GenMe perception(s) of accountants' ethics. Abacus 53(1): 1-27.
Callahan, D. 2004. The Cheating Culture: Why More Americans Are Doing Wrong to Get Ahead. Harcourt.
Cahn, S. M. and P. Markie. 2001. Ethics: History, Theory, and Contemporary Issues. Oxford University Press.
Carey, J. L. 1947. The realities of professional ethics. The Accounting Review (April): 119-123.
Caspari, J. A. 1988. Coping with plagiarism. Journal of Accounting Education 6(1): 117-121.
Castellano, J. F., K. R. Rosenzweig and H. A. Roehm. 2004. How corporate culture impacts unethical distortion of financial numbers. Management Accounting Quarterly (Summer): 37-41.
Castelluccio, M. 2019. Technology workbook: Creating ethical chatbots. Strategic Finance (December): 53-54.
Chandra, A., T. G. Calderon and M. M. Welfley. 2016. Reporting truthfully: Assessing ethical behavior of accounting students. Journal of Forensic & Investigative Accounting 8(1): 140-156.
Chawla, S. K., Z. Khan, R. E. Jackson and A. W. Gray III. 2015. Evaluating ethics education for accounting students. Management Accounting Quarterly (Winter): 16-25.
Cheng, C. and D. L. Crumbley. 2018. Student and professor use of publisher test banks and implications for fair play. Journal of Accounting Education (42): 1-16.
Cheng, C. and R. Flasher. 2018. Two short case studies in staff auditor and student ethical decision making. Issues in Accounting Education (February): 45-52.
Chevis, G. and M. Stuebs. 2012. What ethics lie beyond oil? Journal of Accounting Education 30(3-4): 307-324. (Case based on British Petroleum's 1999 Texas City refinery acquisition, deferred maintenance, and refinery explosion).
Childers, B. H. 2019. 10 steps to trustworthiness. Strategic Finance (April): 14.
Churyk, N. T., T. Calderon, D. Jules and G. Shailer. 2018. Special issue on ethics within an accounting and auditing context. Journal of Accounting Education (43): 61-62.
Cialdini, R. B., P. K. Petrova and N. Goldstein. 2004. The hidden cost of organizational dishonesty. MIT Sloan Management Review (Spring): 67-73.
Clarke, F., G. Dean and K. Oliver. 2003. Corporate Collapse: Accounting, Regulatory and Ethical Failure. Cambridge University Press.
Clements, L. H. and T. J. Shawver. 2015. The effects of emotions on the moral judgment and intentions of accountants. Journal of Forensic & Investigative Accounting 7(1): 146-179.
Cohen, J. R. 1988. Ethics & budgeting. Management Accounting (August): 29-31.
Cohen, J. R. and L. W. Pant. 1989. Accounting educators' perceptions of ethics in the curriculum. Issues in Accounting Education (Spring): 70-81.
Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).
Cohen, J. R., L. W. Pant and D. J. Sharp. 1996. Measuring the ethical awareness and ethical orientation of Canadian auditors. Behavioral Research In Accounting (8 Supplement): 98-119.
Cohen, J. R., L. W. Pant and D. J. Sharp. 1998. The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. Accounting Horizons (September): 250-270.
Cohen, J. R., L. W. Pant and D. J. Sharp. 2000. Project earnings management: An ethics case based on agency theory. Issues in Accounting Education (February): 89-104.
Cohen, J. R., L. W. Pant, R. L. Benke Jr. and R. H. Hermanson. 1989. Standards of ethical conduct for management accountants. Management Accounting (August): 19-21.
Collett, P. 1995. Standard setting and economic consequences: An ethical issue. Abacus 31(1): 18-30.
Conason, J. 2003. Big Lies: The Right-Wing Propaganda Machine and How It Distorts the Truth. Thomas Dunne Books.
Connell, A. F. and W. R. Nord. 1996. The bloodless coup: The infiltration of organization science by uncertainty and values. The Journal of Applied Behavioral Science (December): 407-427.
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Convery, S. and E. Outslay. 2012. Assessing professional ethics in tax: A case on uncertain tax positions. Journal of Accounting Education 30(1): 80-99.
Cooper, J. A. 1907. Professional ethics. Journal of Accountancy (December): 81-94.
Copeland, J. E. Jr. 2005. Ethics as an imperative. Accounting Horizons (March): 35-43.
Corn, D. 2003. The Lies of George W. Bush: Mastering the Politics of Deception. Crown.
Cote, J. and C. K. Latham. 2006. Trust and commitment: Intangible drivers of interorganizational performance. Advances in Management Accounting (15): 293-325.
Crossler, R. E., J. H. Long, T. M. Loraas and B. S. Trinkle. 2017. The impact of moral intensity and ethical tone consistency on policy compliance. Journal of Information Systems (Summer): 49-64.
Cullen, J. B., K. P. Parboteeah and M. Hoegl. 2004. Cross-national differences in managers' willingness to justify ethically suspect behaviors: A test of institutional anomie theory. The Academy of Management Journal 47(3): 411-421.
Curtis, M. B., J. M. Vinson, T. L. Conover, L. Lucianetti and V. Battista. 2017. National culture and ethical judgment: A social contract approach to the contrast of ethical decision making by accounting professionals and students from the U.S. and Italy. Journal of International Accounting Research 16(2): 103-120.
Curtis, M. B., T. L. Conover and L. C. Chui. 2012. A cross-cultural study of the influence of country of origin, justice, power distance, and gender on ethical decision making. Journal of International Accounting Research 11(1): 5-34.
D'Angelo, T. and M. Lam. 2021. Carl Menconi Case Writing Competition: Disclosure strategy: A case of ethics in financial reporting. Strategic Finance (July): 48-54.
D'Aquila, J. M. 2004. Management's emphasis on integrity and ethical values: A function of an organization's size and ownership type? Journal of Forensic Accounting (5): 393-410.
Davidson, B. I. 2019. The effects of reciprocity and self-awareness on honesty in managerial reporting: Social value orientation matters. Journal of Management Accounting Research 31(1): 85-103.
Davidson, B. I. and D. E. Stevens. 2013. Can a code of ethics improve manager behavior and investor confidence? An experimental study. The Accounting Review (January): 51-74.
Davis, G. F. 1991. Agents without principles? The spread of the poison pill through the intercorporate network. Administrative Science Quarterly 36(4): 583-613.
Davis, S. W. and J. E. Ketz. 1991. Fraud and accounting research. Accounting Horizons (September): 106-109.
Dawkins, R. 2008. The God Delusion. A Mariner Book, Houghton Mifflin Company. (Summary).
De George, R. T. 2002. The Ethics of Information Technology and Business (Fundamentals of Business Ethics). Blackwell Publishing.
Dean, P. 2022. Ethical workplaces attract the best and brightest. Strategic Finance (October): 15-16.
Deigh, J. 1996. The Sources of Moral Agency: Essays in Moral Psychology and Freudian Theory. Cambridge University Press.
DeLaurell, R., R. B. Daniels and J. Pelzer. 2022. SEC enforcement actions support critical skills-based ethics. The CPA Journal (March/April): 36-39.
Deng, J. F., K. M. Haddad and P. D. Harrison. 2003. The roles of self-interest and ethical reasoning in project continuance decisions: A comparative study of US and the People’s Republic of China. Managerial Finance 29(12): 45-56.
DeSalvia, D. N. and G. R. Gemmill. 1971. An exploratory study of the personal value systems of college students and managers. The Academy of Management Journal 14(2): 227-238.
Dexter, J. E. Jr. and J. C. Porter. 2021. NTW Co.: Recognizing and solving ethical dilemmas. IMA Educational Case Journal 14(4): 1-3.
DeZoort, F. T., T. J. Pollard and E. J. Schnee. 2018. A study of perceived ethicality of low corporate effective tax rates. Accounting Horizons (March): 87-104.
Dillard, J. F. and D. Layzell. 2004. The accountability of accountability systems. Cost Management (May/June): 6-14.
Donaldson, T., P. H. Werhane and M. Cording. 2001. Ethical Issues in Business: A Philosophical Approach (7th Edition). Prentice Hall.
Donham, W. B. 1927. Some recent books on business ethics. Harvard Business Review (January): 245-250.
Donham, W. B. 1927. The emerging profession of business. Harvard Business Review (July): 401-405.
Donham, W. B. 1927. The social significance of business. Harvard Business Review (July): 406-419. ("Discontent with the existing condition of things is perhaps more widespread than ever before in history. The nation is full of idealists, yet our civilization is essentially materialistic. On all sides, complicated social, political, and international questions press for solution, while the leaders who are competent to solve these problems are strangely missing." Donham, W. B. 1927. HBR (July): 406).
Donham, W. B. 1929. Business ethics - A general survey. Harvard Business Review (July): 385-394.
Doucet, M. S. and T. A. Doucet. 1996. Commentary on Ethics, experience and professional skepticism: A situational analysis. Behavioral Research In Accounting (8 Supplement): 158-168.
Douglas, P. C., R. A. Davidson and B. N. Schwartz. 2001. The effect of organization culture and ethical orientation on accountants' ethical judgments. Journal of Business Ethics 34(2): 101-121.
Dow, K. E., M. W. Watson, V. J. Shea and S. Kern. 2018. An accounting ethics case from multiple perspectives. Journal of Accounting Education (43): 63-75.
Drake, A. R., L. J. Matuszewski and F. Miller. 2013. The effect of personality traits and fairness on honesty in managerial reporting. Advances in Management Accounting (22): 43-70.
Dunn, E. 2007. Virtues in conflict. Strategic Finance (July): 54-55.
Dunn, P. 2006. The role of culture and accounting education in resolving ethical business dilemmas by Chinese and Canadians. Accounting and the Public Interest (6): 116-134.
Duska, R. F. and B. S. Duska. 2002. Accounting Ethics (Fundamentals of Business Ethics). Blackwell Publishers.
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Earley, C. E. and P. T. Kelly. 2004. A note on ethics education interventions in an undergraduate auditing course: Is there an "Enron effect"? Issues in Accounting Education (February): 53-71.
Eaton, T. V. and D. E. Giacomino. 2001. An examination of personal values: Differences between accounting students and managers and differences between genders. Teaching Business Ethics 5(2): 213-229.
Eden, L. and L. M. Smith. 2022. The ethics of transfer pricing: Insights from the fraud triangle. Journal of Forensic & Investigative Accounting 14(3): 360-383.
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Eining, M. M. and G. M. Lee. 1997. Information ethics: An exploratory study from an international perspective. Journal of Information Systems (Spring): 1-17.
El-Wakeel, F. 2021. Ethics and data analytics go hand in hand. Strategic Finance (December): 11-12.
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Engle, T. J. and J. L. Smith. 1990. The ethical standards of accounting academics. Issues in Accounting Education (Spring): 7-29.
Epley, N. and A. Kumar. 2019. How to design an ethical organization. Harvard Business Review (May/June): 144-150.
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