This study uses several business situations to explore the impact of moral intensity on the identification of an ethical problem and reasons for making moral judgments for questionable ethical business dilemmas. This study asks 173 accounting students, those who will become our future...

This 25th edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a diverse group of expert authors. Subjects covered explore many aspects across professional responsibility and ethics in accounting, including balancing values vs profits,...

Unethical business decisions and accounting fraud have occurred as a result of lapses in ethical sensitivity and judgment. The Association for Certified Fraud Examiners (ACFE) estimates that a typical organization loses 5% of its total yearly revenues to fraud; globally this translates into...