Ethical reasoning and equitable relief
Article Abstract:
The empirical investigation of Rest's ethical reasoning process for a survey during the study of managerial perceptions is presented. The analysis of commercial and societal perceptions of the equitable relief subset of the innocent spouse rules, based on the knowledge of evasion and abuse factors, is presented.
Publication Name: Behavioral Research in Accounting
Subject: Social sciences
ISSN: 1050-4753
Year: 2007
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Culture, implicit theories and the attribution of morality
Article Abstract:
The comparative analysis of the sensitivity of American and East Asian auditors, to situational factors that induce fraudulent behavior by accounting professionals, is presented.
Publication Name: Behavioral Research in Accounting
Subject: Social sciences
ISSN: 1050-4753
Year: 2007
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Academic instruction as a determinant of judgement performance
Article Abstract:
The impact of academic instruction and auditors' experience on the judgement of the collectibility of loans during banking audits is examined.
Publication Name: Behavioral Research in Accounting
Subject: Social sciences
ISSN: 1050-4753
Year: 2007
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