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The Relationship between Demographic Variables and Ethical Decision Making of Trainee Accountants

The Relationship between Demographic Variables and Ethical Decision Making of Trainee Accountants,10.1111/j.1099-1123.2009.00404.x,International Journ

The Relationship between Demographic Variables and Ethical Decision Making of Trainee Accountants  
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This study examines the impact of a range of demographic variables (gender, firm size, degree type, level of education, length of experience, age and work area) on ethical intentions, ethical judgement, perceived ethical intensity and perceived ethical culture. Cases containing information on four types of time pressure-induced auditor dysfunctional behaviours were distributed to trainee accountants attending a professional education programme of the Institute of Chartered Accountants in Ireland. The findings suggest that gender, firm size and degree type had a significant association with ethical decision making. These variables also had a significant association with perceived ethical intensity as did work area. Gender, firm size, level of education and length of experience showed evidence of a significant association with perceived ethical culture. Implications of the findings and areas for further research are discussed.
Journal: International Journal of Auditing - Int J Audit , vol. 14, no. 1, pp. 79-99, 2010
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