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The Applicability of a Contingent Factors Model to Accounting Ethics Research

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Abstract

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting practice are then discussed.

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Authors and Affiliations

  1. The Wallace E. Carroll School, Boston College, Chestnut Hill, MA, 02167-3808, United States

    Jeffrey R. Cohen

  2. Sydney university, Sydney, Australia

    Nonna Martinov Bennie

Authors
  1. Jeffrey R. Cohen
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  2. Nonna Martinov Bennie
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Correspondence to Jeffrey R. Cohen.

Additional information

Jeffrey R. Cohen, PhD is an Associate Professor at the Carroll School of management at Boston College. His research focuses primarily on behavioral ethics issues as well as investigating governance from a behavioral perspective.

Nonna Martinov Bennie is a Senior Lecturer at Sydney University. Her research focuses on ethical issues in auditing as well as issues surrounding materiality judgments.

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Cohen, J., Bennie, N. The Applicability of a Contingent Factors Model to Accounting Ethics Research. J Bus Ethics 68, 1–18 (2006). https://doi.org/10.1007/s10551-006-9036-2

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