Document Type

Article

Publication Date

1-1-1997

Abstract

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.

Journal Title

Journal of Business Ethics

Volume

16

Issue

2

First Page

161

Last Page

171

DOI

10.1023/A:1017914713375

First Department

School of Business Administration

Acknowledgements

Open access article retrieved July 2, 2021 from https://link.springer.com/article/10.1023/A:1017914713375

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