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

http://ir.library.oregonstate.edu/concern/undergraduate_thesis_or_projects/bc386m165

The survey was conducted of recently licensed Certified Public Accountants in Oregon.

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  • 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.
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  • description.provenance : Submitted by Michael Conan (conanm@oregonstate.edu) on 2017-03-21T19:09:53Z No. of bitstreams: 2 license_rdf: 1370 bytes, checksum: cd1af5ab51bcc7a5280cf305303530e9 (MD5) ConanMichaelB2017.pdf: 2787968 bytes, checksum: fea1c0d72fa8d999204054994abc3f6c (MD5)
  • description.provenance : Approved for entry into archive by Steven Van Tuyl(steve.vantuyl@oregonstate.edu) on 2017-03-30T16:14:10Z (GMT) No. of bitstreams: 2 license_rdf: 1370 bytes, checksum: cd1af5ab51bcc7a5280cf305303530e9 (MD5) ConanMichaelB2017.pdf: 2787968 bytes, checksum: fea1c0d72fa8d999204054994abc3f6c (MD5)
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