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 of Business Ethics
School of Business Administration
Gibson, Annetta M. and Frakes, Albert H., "Truth or Consequences: A Study of Critical Issues and Decision Making in Accounting" (1997). Faculty Publications. 2542.
Open access article retrieved July 2, 2021 from https://link.springer.com/article/10.1023/A:1017914713375