Management And Accounting Web

Ethics Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Ethics Main Page | Behavioral Issues Main Page

Abdolmohammadi, M. J. and C. R. Baker. 2007. The relationship between moral reasoning and plagiarism in accounting courses: A replication study. Issues In Accounting Education (February): 45-55.

Abdolmohammadi, M. J. and C. R. Baker. 2008. Moral reasoning and questionable behavior. The CPA Journal (November): 58-61.

Abdolmohammadi, M. J. and D. L. Ariail. 2009. A test of the selection-socialization theory in moral reasoning of CPAs in industry practice. Behavioral Research In Accounting 21(2): 1-12.

Abdolmohammadi, M. J., J. Fedorowicz and O. Davis. 2009. Accountants’ cognitive styles and ethical reasoning: A comparison across 15 years. Journal of Accounting Education 27(4): 185-196.

Ahadiat, N. and J. J. Mackie. 1993. Ethics education in accounting: An investigation of the importance of ethics as a factor in the recruiting decisions of public accounting firms. Journal of Accounting Education 11(2): 243-257.

AICPA. 2012. Business Ethics: Real-World Case Studies. AICPA.

Allen, C. 2006. Ethics rules get tighter. Journal of Accountancy (December): 59-64.

Allen, C. 2010. Comparing the ethics codes: AICPA and IFAC. Journal of Accountancy (October): 24-33.

Allen, C. 2011. Improving the code of professional conduct. Journal of Accountancy (June): 38-43.

Allen, C. and R. Bunting. 2008. A global standard for professional ethics. Journal of Accountancy (May): 46-51.

Allen, F. 1907. Professionals ethics. Journal of Accountancy (December): 97-99.

Allen, P. W. and C. K. Ng. 1997. Financial stake and support for banning trade names, commissions, referral fees and contingent fees. Accounting Horizons (March): 1-6.

Anderson, M. O. 2013. Koss Corporation corporate governance, internal controls, and ethics: What went wrong? IMA Educational Case Journal 6(1): 1-4.

Ariail, D. L. and D. L. Crumbley. 2016. Fraud triangle and ethical leadership perspectives on detecting and preventing academic research misconduct. Journal of Forensic & Investigative Accounting 8(3): 480-500.

Armstrong, M. B. 1987. Moral development and accounting education. Journal of Accounting Education 5(1): 27-43.

Armstrong, M. B. 1993. Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education 11(1): 77-92.

Armstrong, M. B., J. E. Ketz and D. Owsen. 2003. Ethics education in accounting: Moving toward ethical motivation and ethical behavior. Journal of Accounting Education 21(1): 1-16.

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297. (JSTOR link).

Arnold, J. L. 1993. Preface to: "Personal integrity and accountability". Accounting Horizons (March): 58.

Awasthi, V. N. and E. Staehelin. 1995. Ethics and management accounting: Teaching note for a video case, “The order: A progressive disclosure vignette”. Journal of Accounting Education 13(1): 87-98.

Awasthi, V. N., C. W. Chow and P. D. Harrison. 1998. VIP company: A mini-case for reinforcing students understanding of sunk costs, ethics and the role of management controls. Journal of Accounting Education 16(3-4): 545-562.

Ayres, F. L. and D. Ghosh. 1999. Research in ethics and economic behavior in accounting. Journal of Accounting and Public Policy (18): 335-338.

Babcock, L., G. Loewenstein, S. Issacharoff and C. Camerer. 1995. Baised judgements of fairness in bargaining. The American Economic Review 85(5): 1337-1343.

Bagnoli, M. and S. G. Watts. 2013. Knowing versus telling private information about a rival. Journal of Management Accounting Research (25): 35-57.

Bailey, C. D. and J. S. Soileau. 2011. Q-analytics: An ethics case on unlicensed software usage. Journal of Accounting Education 29(1): 50-59.

Bailey, C. D., I. Scott and S. J. Thoma. 2010. Revitalizing accounting ethics research in the neo-Kohlbergian framework: Putting the DIT into perspective. Behavioral Research In Accounting 22(2): 1-26. (The Defining Issues Test of moral judgment).

Bailey, C. N., J. R. Hasselback and J. N. Karcher. 2001. Research misconduct in accounting literature: A survey of the most prolific researchers' actions and beliefs. Abacus 37(1): 26-54.

Baker, C. R. 1976. An investigation of differences in values: Accounting majors vs. nonaccounting majors. The Accounting Review (October): 886-893. (JSTOR link).

Banaji, M. R., M. H. Bazerman and D. Chugh. 2003. How (Un)ethical are you? Harvard Business Review (December): 56-64.

Bannon, S., K. Ford and L. Melzer. 2010. How to instill a strong ethical culture. The CPA Journal (July): 56-58.

Baucus, M. S. and J. P. Near. 1991. Can illegal corporate behavior be predicted? An event history analysis. The Academy of Management Journal 34(1): 9-36. (JSTOR link).

Bay, D. D. and R. R. Greenberg. 2001. The relationship of the DIT and behavior: A replication. Issues In Accounting Education (August): 367-380. (The Defining Issues Test based on Kohlberg's theory is used to assess the level of ethical development. This study replicates Ponemon's 1993 study indicating that subjects with low scores and those with high scores are more likely to behave unethically).

Bayou, M. E., A. Reinstein and P. F. Williams. 2011. To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society 36(2): 109-124.

Bazerman, M. H. 2014. Becoming a first-class noticer. How to spot and prevent ethical failures in your organization. Harvard Business Review (July/August): 116-119.

Bazerman, M. H. and A. E. Tenbrunsel. 2011. Ethical breakdowns. Harvard Business Review (April): 58-65.

Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).

Bebchuk, L. and J. M. Fried. 2004. Pay without Performance: The Unfulfilled Promise of Executive Compensation. Harvard University Press.

Bedingfield, J. P. and S. E. Loeb. 1973. Attitudes of professors toward accounting ethics. The Accounting Review (July): 603-605. (JSTOR link).

Bell, C. T. 1924. Growth of professional ethics. Journal of Accountancy (February): 149.

Berenheim, R. E. 1992. Corporate Ethics Practices. New York: The Conference Board.

Berenson, A. 2003. The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America. Random House.

Bernardi, R. A. 2004. Suggestions for providing legitimacy to ethics research. Issues In Accounting Education (February): 145-146.

Bernardi, R. A. and C. C. LaCross. 2009. Positioning codes of ethics on international corporations' websites: A six-year longitudinal study. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 75-80.

Bialkin, K. J. 1993. Business ethics: Optional or mandatory? Management Accounting (April): 54-56.

Bidner, L. N. and C. Crawford. 2002. Unabashed artful dodgers of the new economy. Strategic Finance (September): 52-57. (Related to earnings management and ethics).

Bidwell, C. E. and R. S. Vreeland. 1963. College education and moral orientations: An organizational approach. Administrative Science Quarterly 8(2): 166-191. (JSTOR link).

Black, J. Editor. 1998. Ethical Issues in Accounting (Professional Ethics). Routledge.

Boatright, J. R. 1999. Ethics in Finance (Foundations of Business Ethics). Blackwell Publishing.

Bobek, D. D., A. M. Hageman an R. R. Radtke. 2015. The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals. Behavioral Research In Accounting 27(1): 55-78.

Boisjoly, R. M. 1993. Personal integrity and accountability. Accounting Horizons (March): 59-69.

Bok, S. 1999. Lying: Moral Choice in Public and Private Life. New York, NY: Pantheon.

Bolt-Lee, C. E. and J. Moody. 2010. Highlights of finance and accounting ethics research. Journal of Accountancy (October): 38-42.

Bolt-Lee, C. E., Y. Wu and A. B. Zimmerman. 2014. Highlights of ethics research. Journal of Accountancy (June): 34-36, 38-39.

Boneck, R. and D. Christensen. 2009. Where tax shelters and core values collide: The case of XYZ Bank. Strategic Finance (May): 47-51.

Boneck, R. and D. S. Christensen. 2009. My CPA saved me millions. . . Or did he? A case study of professional ethics and the SC2 tax planning strategy. IMA Educational Case Journal 2(4): 1-4.

Booth, P. and A. K. D. Schulz. 2004. The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions. Accounting, Organizations and Society 29(5-6): 473-488.

Bottin, R. R. 1977. An investigation of the relationship of the protestant ethic value to success in accounting courses. The Accounting Review (April): 479-484. (JSTOR link).

Boulding, K. E. 1966. The ethics of rational decision. Management Science (February): B161-B169. (JSTOR link).

Bowie, N. E. 1998. Business Ethics: A Kantian Perspective. Blackwell Publishing.

Bowie, N. E. Editor. 2001. The Blackwell Guide to Business Ethics (Blackwell Philosophy Guides). Blackwell Publishing.

Bowie, N. E. and P. H. Werhane. 2004. Management Ethics (Foundations of Business Ethics). Blackwell Publishers.

Brandon, D. M., W. A. Kerler III, L. N. Killough and J. M. Mueller. 2007. The joint influence of client attributes and cognitive moral development on students’ ethical judgments. Journal of Accounting Education 25(1-2): 59-73.

Brandt, R. B. 1959. Ethical Theory: The Problems of Normative and Critical Ethics. Prentice-Hall.

Brass, D. J., K. D. Butterfield and B. C. Skaggs. 1998. Relationships and unethical behavior: A social network perspective. Academy of Management Review (23): 14-31.

Briloff, A. J. 1966. Old myths and new realities in accountancy. The Accounting Review (July): 484-495. (JSTOR link). (Discussion of three accounting myths related to: 1. The Gap in GAAP, 2. The communication Gap regarding the auditor's responsibility, and 3. The communication Gap related to management services and auditor independence).

Brink, A. G., S. J. Cerola and K. B. Menk. 2015. The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting 7(1): 180-211.

Broden, B. C. and S. E. Loeb. 1983. Professional ethics of CPAs in tax practice: An historical perspective. The Accounting Historians Journal 10(2): 81-97. (JSTOR link).

Brooks, L. J. 2000. Business Professional Ethics for Accountants. Southwestern College Publishing: 26-33.

Brown, M. T. 2000. Working Ethics: Strategies for Decision Making and Organizational Responsibility. Regent Press.

Bruns, W. J. Jr. and K. A. Merchant. 1990. The dangerous morality of managing earnings. Management Accounting (August): 22-25. (Survey questions related to 13 earnings-management situations shows no agreement among 649 managers as to whether short-term earnings-management practices are ethical, questionable, or unethical).

Buckhoff, T. A. and L. E. Wilson. 2008. Ethical lessons for accountants. The CPA Journal (November): 54-56.

Burton, J. C. and R. J. Sack. 1989. Ethics and professionalism in accounting education. Accounting Horizons (December): 114-116.

Burton, F. G. 2012. Discussion of A cross-cultural study of the influence of country of origin, justice, power distance, and gender on ethical decision making. Journal of International Accounting Research 11(1): 35-44.

Burton, J. C. and R. J. Sack. 1990. Ethics and accounting in the public sector. Accounting Horizons (June): 110-112.

Butler, S. A. 2014. Measuring the cost of an ethics program. Cost Management (July/August): 11-17.

Bynum, T. W. and S. Rogerson. 2003. Computer Ethics and Professional Responsibility. Blackwell Publishing.

Caglio, A. and M. Cameran. 2017. Is it shameful to be an accountant? GenMe perception(s) of accountants' ethics. Abacus 53(1): 1-27.

Callahan, D. 2004. The Cheating Culture: Why More Americans Are Doing Wrong to Get Ahead. Harcourt.

Cahn, S. M. and P. Markie. 2001. Ethics: History, Theory, and Contemporary Issues. Oxford University Press.

Carey, J. L. 1947. The realities of professional ethics. The Accounting Review (April): 119-123. (JSTOR link).

Caspari, J. A. 1988. Coping with plagiarism. Journal of Accounting Education 6(1): 117-121.

Castellano, J. F., K. R. Rosenzweig and H. A. Roehm. 2004. How corporate culture impacts unethical distortion of financial numbers. Management Accounting Quarterly (Summer): 37-41.

Chandra, A., T. G. Calderon and M. M. Welfley. 2016. Reporting truthfully: Assessing ethical behavior of accounting students. Journal of Forensic & Investigative Accounting 8(1): 140-156.

Chawla, S. K., Z. Khan, R. E. Jackson and A. W. Gray III. 2015. Evaluating ethics education for accounting students. Management Accounting Quarterly (Winter): 16-25.

Chevis, G. and M. Stuebs. 2012. What ethics lie beyond oil? Journal of Accounting Education 30(3-4): 307-324. (Case based on British Petroleum's 1999 Texas City refinery acquisition, deferred maintenance, and refinery explosion).

Cialdini, R. B., P. K. Petrova and N. Goldstein. 2004. The hidden cost of organizational dishonesty. MIT Sloan Management Review (Spring): 67-73.

Clarke, F., G. Dean and K. Oliver. 2003. Corporate Collapse: Accounting, Regulatory and Ethical Failure. Cambridge University Press.

Clements, L. H. and T. J. Shawver. 2015. The effects of emotions on the moral judgment and intentions of accountants. Journal of Forensic & Investigative Accounting 7(1): 146-179.

Cohen, J. R. 1988. Ethics & budgeting. Management Accounting (August): 29-31.

Cohen, J. R. and L. W. Pant. 1989. Accounting educators' perceptions of ethics in the curriculum. Issues In Accounting Education (Spring): 70-81.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).

Cohen, J. R., L. W. Pant and D. J. Sharp. 1996. Measuring the ethical awareness and ethical orientation of Canadian auditors. Behavioral Research In Accounting (8 Supplement): 98-119.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1998. The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. Accounting Horizons (September): 250-270.

Cohen, J. R., L. W. Pant and D. J. Sharp. 2000. Project earnings management: An ethics case based on agency theory. Issues In Accounting Education (February): 89-104.

Cohen, J. R., L. W. Pant, R. L. Benke Jr. and R. H. Hermanson. 1989. Standards of ethical conduct for management accountants. Management Accounting (August): 19-21.

Collett, P. 1995. Standard setting and economic consequences: An ethical issue. Abacus 31(1): 18-30.

Conason, J. 2003. Big Lies: The Right-Wing Propaganda Machine and How It Distorts the Truth. Thomas Dunne Books.

Connell, A. F. and W. R. Nord. 1996. The bloodless coup: The infiltration of organization science by uncertainty and values. The Journal of Applied Behavioral Science (December): 407-427.

Connor, P. E. and B. W. Becker. 1975. Values and the organization: Suggestions for research. The Academy of Management Journal 18(3): 550-561. (JSTOR link).

Convery, S. and E. Outslay. 2012. Assessing professional ethics in tax: A case on uncertain tax positions. Journal of Accounting Education 30(1): 80-99.

Cooper, J. A. 1907. Professional ethics. Journal of Accountancy (December): 81-94.

Copeland, J. E. Jr. 2005. Ethics as an imperative. Accounting Horizons (March): 35-43.

Corn, D. 2003. The Lies of George W. Bush: Mastering the Politics of Deception. Crown.

Cote, J. and C. K. Latham. 2006. Trust and commitment: Intangible drivers of interorganizational performance. Advances in Management Accounting (15): 293-325.

Cullen, J. B., K. P. Parboteeah and M. Hoegl. 2004. Cross-national differences in managers' willingness to justify ethically suspect behaviors: A test of institutional anomie theory. The Academy of Management Journal 47(3): 411-421. (JSTOR link).

Curtis, M. B., T. L. Conover and L. C. Chui. 2012. A cross-cultural study of the influence of country of origin, justice, power distance, and gender on ethical decision making. Journal of International Accounting Research 11(1): 5-34.

D'Aquila, J. M. 2004. Management's emphasis on integrity and ethical values: A function of an organization's size and ownership type? Journal of Forensic Accounting (5): 393-410.

Davis, G. F. 1991. Agents without principles? The spread of the poison pill through the intercorporate network. Administrative Science Quarterly 36(4): 583-613. (JSTOR link).

Davis, S. W. and J. E. Ketz. 1991. Fraud and accounting research. Accounting Horizons (September): 106-109.

Dawkins, R. 2008. The God Delusion. A Mariner Book, Houghton Mifflin Company. (Summary).

De George, R. T. 2002. The Ethics of Information Technology and Business (Fundamentals of Business Ethics). Blackwell Publishing.

Deigh, J. 1996. The Sources of Moral Agency: Essays in Moral Psychology and Freudian Theory. Cambridge University Press.

Deng, J. F., K. M. Haddad and P. D. Harrison. 2003. The roles of self-interest and ethical reasoning in project continuance decisions: A comparative study of US and the People’s Republic of China. Managerial Finance 29(12): 45-56.

DeSalvia, D. N. and G. R. Gemmill. 1971. An exploratory study of the personal value systems of college students and managers. The Academy of Management Journal 14(2): 227-238. (JSTOR link).

Dillard, J. F. and D. Layzell. 2004. The accountability of accountability systems. Cost Management (May/June): 6-14.

Donaldson, T., P. H. Werhane and M. Cording. 2001. Ethical Issues in Business: A Philosophical Approach (7th Edition). Prentice Hall.

Donham, W. B. 1927. Some recent books on business ethics. Harvard Business Review (January): 245-250.

Donham, W. B. 1927. The emerging profession of business. Harvard Business Review (July): 401-405.

Donham, W. B. 1927. The social significance of business. Harvard Business Review (July): 406-419.

"Discontent with the existing condition of things is perhaps more widespread than ever before in history. The nation is full of idealists, yet our civilization is essentially materialistic. On all sides, complicated social, political, and international questions press for solution, while the leaders who are competent to solve these problems are strangely missing." Donham, W. B. 1927. HBR (July): 406.

Donham, W. B. 1929. Business ethics - A general survey. Harvard Business Review (July): 385-394.

Doucet, M. S. and T. A. Doucet. 1996. Commentary on Ethics, experience and professional skepticism: A situational analysis. Behavioral Research In Accounting (8 Supplement): 158-168.

Douglas, P. C., R. A. Davidson and B. N. Schwartz. 2001. The effect of organization culture and ethical orientation on accountants' ethical judgments. Journal of Business Ethics 34(2): 101-121.

Drake, A. R., L. J. Matuszewski and F. Miller. 2013. The effect of personality traits and fairness on honesty in managerial reporting. Advances in Management Accounting (22): 43-70.

Dunn, E. 2007. Virtues in conflict. Strategic Finance (July): 54-55.

Dunn, P. 2006. The role of culture and accounting education in resolving ethical business dilemmas by Chinese and Canadians. Accounting and the Public Interest (6): 116-134.

Duska, R. F. and B. S. Duska. 2002. Accounting Ethics (Fundamentals of Business Ethics). Blackwell Publishers.

Dworkin, G. (ed.). 1970. Determinism, Free Will, and Moral Responsibility. Prentice-Hall.

Earley, C. E. and P. T. Kelly. 2004. A note on ethics education interventions in an undergraduate auditing course: Is there an "Enron effect"? Issues In Accounting Education (February): 53-71.

Eaton, T. V. and D. E. Giacomino. 2001. An examination of personal values: Differences between accounting students and managers and differences between genders. Teaching Business Ethics 5(2): 213-229.

Edwards, P. (ed.) 1967. The Encyclopedia of Philosophy. Macmillan.

Eining, M. M. and G. M. Lee. 1997. Information ethics: An exploratory study from an international perspective. Journal of Information Systems (Spring): 1-17.

England, G. W. 1967. Personal value systems of American managers. The Academy of Management Journal 10(1): 53-68. (JSTOR link).

Engle, T. J. and J. L. Smith. 1990. The ethical standards of accounting academics. Issues In Accounting Education (Spring): 7-29.

Ericson, R. F. 1970. Organizational cybernetics and human values. The Academy of Management Journal 13(1): 49-66. (JSTOR link).

Esmond-Kiger, C. 2004. Making ethics a pervasive component of accounting education. Management Accounting Quarterly (Summer): 42-52.

Etzioni, A. 1988. The Moral Dimension: Towards a New Economics. New York: Free Press.

Evans, J. 2010. Test your knowledge of professional ethics. Journal of Accountancy (June): 36-39.

Evans, J. 2010. Test your knowledge of professional ethics. Journal of Accountancy (October): 34-37.

Evans, J. H. III, R. L. Hannan, R. Krishnan and D. V. Moser. 2001. Honesty in managerial reporting. The Accounting Review (October): 537-559. (JSTOR link).

Ewing. A. C. 1953. Ethics. Free Press.

Eynon, G. and K. Stevens. 1996. Instructional case: Ethical dilemmas in reporting environmental liabilities. Issues In Accounting Education (Fall): 393-417.

Eynon, G., N. T. Hill, K. T. Stevens and P. Clarke. 1996. An international comparison of ethical reasoning abilities: Accounting students from Ireland and the United States. Journal of Accounting Education 14(4): 477-492.

Felo, A. J. 2006. Board oversight of corporate ethics programs and changes in financial disclosure credibility. Journal of Forensic Accounting 7(2): 473-494.

Felo, A. J. 2007. Board oversight of corporate ethics programs and disclosure transparency. Accounting and the Public Interest (7): 1-25.

Flanagan, J. and K. Clarke. 2007. Beyond a code of professional ethics: A holistic model of ethical decision-making for accountants. Abacus 43(4): 488-518.

Flannery, B. L. and D. R. May. 2000. Environmental ethical decision making in the U.S. metal-finishing industry. The Academy of Management Journal 43(4): 642-662. (JSTOR link).

Fleischman, G. M., S. Valentine and D. W. Finn. 2007. Ethical reasoning and equitable relief. Behavioral Research In Accounting (19): 107-132.

Flory, S. M., T. J. Phillips, Jr., R. E. Reidenbach and D. P. Robin. 1992. A multidimensional analysis of selected ethical issues in accounting. The Accounting Review (April): 284-302. (JSTOR link).

Flory, S. M., T. J. Phillips, Jr., R. E. Reidenbach and D. P. Robin. 1993. A reply to "A comment on 'A multidimensional analysis of selected ethical issues in accounting' ". The Accounting Review (April): 417-421. (JSTOR link).

Forbes, J. F. 1915. Some phases of professional ethics. Journal of Accountancy (October): 271-275.

Frank, G. B., M. H. Sarhan and S. A. Fisher. 1990. Business & academe: Forging an ethics partnership. Management Accounting (June): 47-49.

Franken, A. 2003. Lies and the Lying Liars Who Tell Them: A Fair and Balanced Look at the Right. Dutton.

Frederick, R. E. Editor. 1999. A Companion to Business Ethics (Blackwell Companions to Philosophy). Blackwell Publishing.

Freedman, M. S. 1973. A primer on fraud and embezzlement. Management Accounting (October): 36-40.

French, H. F. 1923. Professional ethics. Journal of Accountancy (August): 81-96.

French, M. 1985. Beyond Power: On Women Men and Morals. New York: Summit Books.

Frey, R. G. and C. H. Wellman. Editors. 2003. A Companion to Applied Ethics (Blackwell Companions to Philosophy). Blackwell Publishing.

Friedman, M. 1970. The social responsibility of business is to increase its profits. The New York Times Magazine (September 13). See Mulligan, T. 1986. A critique of Milton Friedman's essay "The social responsibility of business is to increase profits". Journal of Business Ethics (5): 265-269. These papers are reprinted in Brooks, L. J. 2000. Business Professional Ethics for Accountants. Southwestern College Publishing: 26-33.

Fritzsche, D. J. and H. Becker. 1984. Linking management behavior to ethical philosophy - An empirical investigation. The Academy of Management Journal 27(1): 166-175. (JSTOR link).

Fulmer, W. E. and B. R. Cargile. 1987. Ethical perceptions of accounting students: Does exposure to a code of professional ethics help? Issues In Accounting Education (Fall): 207-219.

Gaa, J. C. 1996. Ethics research and research ethics. Behavioral Research In Accounting (8 Supplement): 12-24.

Gaa, J. C. and L. Thorne. 2004. An introduction to the special issue on professionalism and ethics in accounting education. Issues In Accounting Education (February): 1-6.

Gardner, H. 2007. The ethical mind. Harvard Business Review (March): 51-56.

Gebler, D. 2006. Creating an ethical culture. Strategic Finance (May): 28-34.

Gentile, M. C. 2010. Keeping your colleagues honest. Harvard Business Review (March): 114-117.

Gerstein, M. 2014. Determining whether an accounting film is ethical. The CPA Journal (June): 68-71.

Ghosh, D. and T. L. Crain. 1996. Experimental investigation of ethical standards and perceived probability of audit on intentional noncompliance. Behavioral Research In Accounting (8 Supplement): 219-244.

Gilbert, J. Y. and D. E. Keys. 1986. Enforcing the NAA standards of ethical conduct. Management Accounting (January): 30-33.

Gladwell, M. 2002. The Tipping Point: How Little Things Can Make a Big Difference. Back Bay Books. (Summary).

Glover, J. 1970. Responsibility. Routledge & Kegan Paul.

Goldberg, S. and B. Bettinghaus. 2015. Everyday ethics: Tougher than you think. Strategic Finance (June): 46-53.

Goldstone, R. L. and C. Chin. 1993. Dishonesty in self-report of copies made: Moral relativity and the copy machine. Basic and Applied Social Psychology 14(1): 19-32.

Goria, E. 2013. User-friendly AICPA code of ethics. Journal of Accountancy (June): 52-57.

Goria, E. 2014. Applied ethics. Test your readiness for the revised AICPA code of professional conduct. Journal of Accountancy (December): 46-48,50.

Goria, E. 2014. Ethics made easier. Journal of Accountancy (June): 30-33.

Goria, E. 2014. Revised AICPA code of ethics... What's the fuss? Journal of Accountancy (February): 42-45.

Graham, W. J. 1939. Accounting education, ethics and training. The Accounting Review (September): 258-262. (JSTOR link).

Grant, C. 2002. Whistle blowers: Saints of secular culture. Journal of Business Ethics 39(4): 391-399.

Grasso, L. P. and S. E. Kaplan. 1998. An examination of ethical standards for tax issues. Journal of Accounting Education 16(1): 85-100.

Grasso, L. P., P. A. Tilley and R. A. White. 2009. The ethics of earnings management: Perceptions after Sarbanes-Oxley. Management Accounting Quarterly (Fall): 45-69.

Greenspan, A. J. 1991. Burmese Caper. Thomas Horton and Daughters.

Groves, T. and T. R. Weirich. 2012. A discussion of American ethics: Thinking differently about the cultural and psychological bases of fraud. The CPA Journal (December): 65-69.

Guy, D. M., D. R. Carmichael and L. A. Lach. 2003. Ethics for CPAs: Meeting Expectations in Challenging Times. Wiley.

Hagel, J. 2012. Bridging the ethical divide: Survey finds firms lagging. Journal of Accountancy (July): 22-23.

Halbert, T. and E. Ingulli. 2002. CyberEthics. South-Western Educational Publishing.

Hanno, D. M. and T. A. Hughes. 1999. Defending your dollars. Strategic Finance (August): 56-60. (Developing defensive strategies and controls to prevent employee theft).

Hansen, G. R. and R. N. Johnson. 2011. Audit fees and engagement profitability: An approach to strengthen compliance with standards of ethical behavior. The CPA Journal (August): 64-67.

Hansen, K. 1995. Unavoidable Ethical Dilemmas in a Business Career. Stanford University.

Harrell, A. and P. Harrison. 1998. Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict. Advances in Management Accounting (6): 39-53.

Harrison, S. R. 1995. The most natural thing to do. Management Accounting (March): 22-26. (Developing an environment for ethical decisions).

Harsanyi, J. C. 1955. Cardinal welfare, individualistic ethics, and interpersonal comparisons of utility. The Journal of Political Economy (August): 309-321.

Harsanyi, J. C. 1975. Can the maximin principle serve as a basis for morality? A critiques of John Rawls' theory. The American Political Science Review (June): 594-606.

Harsanyi, J. C. 1982. Morality and the theory of rational behavior. In Sen, A. and B. Williams. Editors. Utilitarianism and Beyond. Cambridge University Press.

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