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This study contributes to accounting ethics research by providing empirical evidence and some suggestions for the selection of variables to measure ethical judgements and ethical intentions of professional accountants. The senior professional accountants from big accounting firms located in...
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This paper contributes to cross-cultural research by identifying the theoretical and methodological strengths and weaknesses of selected previous research related to accountants' values and judgments. The objective is to inform and guide both the theoretical specification and treatment of...
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