The authors briefly review neo-Kohlbergian theory and provide an updated, contemporary view of the DIT. With this background, they present a framework for research using the DIT, drawing on Rest's (1986) Four Component Model. They note the existence of recent developments, including...

Many research and authorship practices are debatable or poorly understood. Our purpose was to capture the attitudes and understandings of accounting researchers, especially for discussion in doctoral seminars, and to advance the discussion of research ethics throughout the academic community. We...