Ethical Decision-Making within the Accounting Profession

• In Event: SESSION 7C: Ethics, Auditing, and the Law

Abstract

This paper highlights the focal constructs of previous research on ethical decision-making in the accounting domain. I first review the theoretical foundations in ethical decision-making, and then identify and discuss the individual and organizational factors that influence accountants and auditors’ ethical decision-making process. The findings indicate that personal values and ethical orientation at the individual level play a role in motivating individuals to behave ethically. At the organizational level social pressure, the ethical culture and establishment of codes of ethics impact auditors’ ethical judgments and behavior. Finally, directions for future research are discussed.

Author

• Caroline Claro Hayek, Texas A&M University - Commerce