Ariail, Donald L.; Abdolmohammadi, Mohammad Javad; … - In: Research on professional responsibility and ethics in …, (pp. 29-56). 2012
Using a sample of 304 Certified Public Accountants (CPAs), this paper investigates gender differences in moral development and personal value preferences of CPAs. We used the Defining Issues Test (DIT) to measure moral development, the Rokeach Value Survey (RVS) (Rokeach, 1973) to determine...