1. The Questionable Use of Moral Development Theory in Studies of Business Ethics: Discussion and Empirical Findings

   • Einar Marnburg

   OriginalPaper Pages: 275 - 283

2. Ethically Related Judgments by Observers of Earnings Management

   • Steven E. Kaplan

   OriginalPaper Pages: 285 - 298

3. Development and Validation of Ethical Computer Self-Efficacy Measure: The Case of Softlifting

   • Feng-Yang Kuo
   • Meng-Hsiang Hsu

   OriginalPaper Pages: 299 - 315

4. An Examination of the Perceived Impact of Flexible Work Arrangements on Professional Opportunities in Public Accounting

   • Jeffrey R. Cohen
   • Louise E. Single

   OriginalPaper Pages: 317 - 328

5. An Appraisal of Shareholder Proportional Liability

   • Gordon G. Sollars

   OriginalPaper Pages: 329 - 345

6. An Empirical Investigation of the Relationships between Ethical Beliefs, Ethical Ideology, Political Preference and Need for Closure

   • Patrick Van Kenhove
   • Iris Vermeir
   • Steven Verniers

   OriginalPaper Pages: 347 - 361

7. Contents of Volume 32

   Volume Contents Pages: 363 - 365