Journal of Business Ethics

, Volume 68, Issue 1, pp 1–18

The Applicability of a Contingent Factors Model to Accounting Ethics Research


DOI: 10.1007/s10551-006-9036-2

Cite this article as:
Cohen, J. & Bennie, N. J Bus Ethics (2006) 68: 1. doi:10.1007/s10551-006-9036-2


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.


contingent factors ethics model accounting ethics audit judgment moral intensity factors 

Copyright information

© Springer Science+Business Media, Inc. 2006

Authors and Affiliations

  1. 1.The Wallace E. Carroll SchoolChestnut HillUnited States
  2. 2.Sydney universitySydneyAustralia

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