|
1. Aranya, N., and K. R. Ferris. 1984. A reexamination of accountant's organizational-professional conflict. The Accounting Review, 59(1): 1–15. 2. Bakre, O. M. 2007. The unethical practices of accountants and auditors and the compromising stance of professional bodies in the corporate world: Evidence from corporate Nigeria. Accounting Forum, 31(3): 277–303. 3. Bandura, A. 2016. Moral disengagement: how people do harm and live with themselves. New York: Worth Publishers, Macmillan Learning. 4. Bishop, C. C., F. T. Dezoort, and D. R. Hermanson. 2017. The effect of CEO social influence pressure and CFO accounting experience on CFO financial reporting decisions. Auditing: A Journal of Practice & Theory, 36(1): 21–41. 5. CGMA (Chartered Global Management Accountant). 2012. Managing responsible business: A global surveyon business ethics. Available:http://www.cgma.org/resources/reports/pages/managingresponsiblebusiness.aspx. 6. Canning, M., and B. O’Dwyer. 2003. A critique of the descriptive power of the private interest model of professional accounting ethics. Accounting, Auditing & Accountability Journal, 16(2): 159–185. 7. Carnegie, G. D., and C. J. Napier. 2010. Traditional accountants and business professionals: Portraying the accounting profession after Enron. Accounting, Organizations and Society, 35(3): 360–376. 8. Chourou, L., L. He, and L. Zhong. 2020. Does religiosity enhance the quality of management earnings forecasts? Journal of Business Finance & Accounting. 9. Cialdini, R. B., and N. J. Goldstein. 2004. Social influence: Compliance and conformity. Annual Review of Psychology, 55(1): 591–621. 10. Clayton, B. M., and C. J. V. Staden. 2015. The impact of social influence pressure on the ethical decision making of professional accountants: Australian and New Zealand evidence. Australian Accounting Review, 25(4): 372–388. 11. Clugston, M., J. P. Howell, and P. W. Dorfman. 2000. Does cultural socialization predict multiple bases and foci of commitment? Journal of Management, 26(1): 5–30. 12. DeVellis, R. F. 2017. Scale development: Theory and applications. Newbury Park: Sage. 13. DeZoort, F. T., and A. T. Lord. 1997. A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature, 16: 28–85. 14. Duncan, J. R. 2001. Twenty pressures to manage earnings. CPA Journal, 71(7): 32–37. 15. Dunn, P., and B. Sainty. 2019. Professionalism in accounting: a five-factor model of ethical decision-making. Social Responsibility Journal, 16(2): 255-269. 16. Jackling, B., B. J. Cooper, P. Leung, and S. Dellaportas. 2007. Professional accounting bodies perceptions of ethical issues, causes of ethical failure and ethics education. Managerial Auditing Journal, 22(9): 928–944. 17. Khatri, N. 2009. Consequences of power distance orientation in organisations. vision: The Journal of Business Perspective, 13(1): 1–9. 18. Kirkman, B. L., G. Chen, J. L. Farh, Z. X. Chen, and K. B. Lowe. 2009. Individual power distance orientation and follower reactions to transformational leaders: A cross-level, cross-cultural examination. Academy of Management Journal, 52(4): 744–764. 19. Klein, G. L. 2016. Ethics in accounting: a decision-making approach. Hoboken, NJ: John Wiley & Sons, Inc. 20. Lehnert, K., Y. H. Park, and N. Singh. 2015. Research note and review of the empirical ethical decision-making literature: Boundary conditions and extensions. Journal of Business Ethics, 129(1): 195-219. 21. Leung, P., and B. J. Cooper. 2005. Accountants, ethical issues and the corporate governance context. Australian Accounting Review, 15(35): 79–88. 22. Lord, A. T., and F. T. Dezoort. 2001. The impact of commitment and moral reasoning on auditors responses to social influence pressure. Accounting, Organizations and Society, 26(3): 215–235. 23. Marques, P. A., and J. Azevedo-Pereira. 2008. Ethical ideology and ethical judgments in the portuguese accounting profession. Journal of Business Ethics, 86(2): 227–242. 24. Mintz, S. M., and R. E. Morris. 2017. Ethical obligations and decision making in accounting: Text and cases. New York, NY: McGraw-Hill Education. 25. Oboh, C. S. 2019. Examining the determinants of the ethical decision-making process of accounting professionals using inferential statistics. SAGE Research Methods Cases. 26. Parker, L. D. 1994. Professional accounting body ethics: In search of the private interest. Accounting, Organizations and Society, 19(6): 507–525. 27. Peterson, D. K. 2003. The relationship between ethical pressure, relativistic moral beliefs and organizational commitment. Journal of Managerial Psychology, 18(6): 557–572. 28. Planer, D. 2019. The relationship between organizational commitment and organizational citizenship behaviors in the public and private sectors. sustainability, 11(22): 1–20. 29. Pojman, L. P. 1995. Ethical theory: Classical and contemporary readings (2nd ed.). Belmont, CA: Wadsworth Publications. 30. Ponemon, L., and A. Glazer. 1990. Accounting education and ethical development: The influence of liberal learning on students and alumni in accounting practice. Issues in Accounting Education, 5(2): 195–208. 31. Rest, J. R. 1986. Moral development: Advances in research and theory. New York, NY: Praeger. 32. Snoeyenbos, M., R. F. Almeder, and J. M. Humber. 2001. Business ethics. Amherst, NY: Prometheus Books. 33. Stedham, Y., and R. I. Beekun. 2013. Ethical judgment in business: culture and differential perceptions of justice among Italians and Germans. Business Ethics: A European Review, 22(2): 189–201. 34. Tian, Q., and D. K. Peterson. 2016. The effects of ethical pressure and power distance orientation on unethical pro-organizational behavior: The case of earnings management. Business Ethics: A European Review, 25(2): 159–171. 35. Trevino, L. K., and K. A. Nelson. 2019. Managing business ethics: Straight talk about how to do it right. United States: John Wiley & Sons. 36. Turegun, N. 2018. Ethical awareness, ethical decision making, and transparency: A study on Turkish CPAs in Istanbul. Accounting from a Cross-Cultural Perspective. doi:10.5772/intechopen.76867 37. Umphress, E. E., J. B. Bingham, and M. S. Mitchell. 2010. Unethical behavior in the name of the company: The moderating effect of organizational identification and positive reciprocity beliefs on unethical pro-organizational behavior. Journal of Applied Psychology, 95(4): 769–780. 38. Vaske, J. J., J. Beaman, and C. C. Sponarski. 2016. Rethinking internal consistency in cronbachs Alpha. Leisure Sciences, 39(2): 163–173. 39. Velayutham, S. 2003. The accounting profession’s code of ethics: Is it a code of ethics or a code of quality assurance? Critical Perspectives on Accounting, 14(4): 483–503. 40. Weisbrod, E. 2009. The role of affect and tolerance of ambiguity in ethical decision making. Advances in Accounting, 25(1): 57–63. 41. Wing, B., and G. Lui. 2007. Culture, implicit theories, and the attribution of morality. Behavioral Research in Accounting, 19(1): 231–246. 42. Zheng, P., M. J. Gray, W. Z. Zhu, and G. R. Jiang. 2014. Influence of culture on ethical decision making in psychology. Ethics & Behavior, 24(6): 510–522.
|
