Honors College Thesis
 

Does the Type of Licensure Affect the CPAs' Ethical Framework?

Public Deposited

Downloadable Content

Download PDF
https://ir.library.oregonstate.edu/concern/honors_college_theses/bc386m165

Descriptions

Attribute NameValues
Creator
Abstract
  • Moral reasoning ability is a measure of the stage of development of an individual along a theoretical scale through which one moves over the course of their lifetime, developed by Lawrence Kohlberg and further modified by James Rest, who’s revised Defining Issues Test (DIT-2) will be used for our study. This study explores the relationship between the moral reasoning ability of recently licensed Certified Public Accountants (CPAs) and the field in which they gained their experience required for licensure. The three populations examined in the survey were CPAs who had gained their experience in industry, public auditing, and public tax. The survey did not find statistically significant variation in moral reasoning between the three groups examined. However, the survey did find significantly higher scores among our sample as compared to the established norms for the survey tool in one particular schema, Maintaining Norms. This supports the theory that accountants follow a particularly rules-based ethical system.
License
Resource Type
Date Available
Date Issued
Degree Level
Degree Name
Degree Field
Degree Grantor
Commencement Year
Advisor
Non-Academic Affiliation
Rights Statement
Funding Statement (additional comments about funding)
  • Oregon State College of Business Accountancy Department, Oregon Board of Accountancy
Publisher
Peer Reviewed
Language
Replaces

Relationships

Parents:

This work has no parents.

In Collection:

Items

Thumbnail Title Date Uploaded Visibility Actions
file details ConanMichaelB2017.pdf 2017-07-29 Public Download