Do gender, educational level, religiosity, and work experience affect the ethical decision-making of U.S. accountants?

Keller, A. Craig; Smith, Katherine Taken; Smith, L. Murphy

doi:10.1016/j.cpa.2006.01.006

Cited by 131 publications

(144 citation statements)

References 18 publications

Supporting

Mentioning

122

Contrasting

Unclassified

Order By: Relevance

“…Studies in accounting focus on either male dominance in accounting (e.g., Ciancanelli et al, 1990;Fogarty, 1997;Spruill and Wootton, 1995), color of accountancy (Annisette, 2003) factors that influence the ethical decision-making of accountants (Keller et al, 2007) or social class and accounting (Jacobs, 2003;Holvino, 2010). The learning experience of disabled accounting professionals is often overlooked in the related literature, even though disability rights legislation has been in place in the UK since 1944.…”

Section: Non-inclusion Of the Disabled In Higher Education Of Accountingmentioning

confidence: 99%

“…Moreover, other studies on accounting highlight factors affecting the differences in the academic performance of women and men at different levels of education, including accounting programs (see Keys, 1985;Carpenter et al, 1993;Jacobs, 1996;Fogarty, 1997;Gammie et al 2003;Keller et al 2007;Kornberger et al 2010). Interestingly, Strier (2010) shows that women succeed more than men in their job performance if they develop specific academic abilities.…”

Section: Introductionmentioning

confidence: 99%

“…Moreover, the ethical values of any profession are associated with the 'gendering' of the profession 3 (Keller et al, 2007). Thus, without considering gender, it is hard to get a complete understanding of the development of accounting practices and ideologies (Kirkham, 1992;1997).…”

Section: Introductionmentioning

confidence: 99%

“…Moreover, because of the financial crisis, a small change in wages may lead to large-scale changes in taxable income (Saez et al, 2012). As a result, the educational level of these professionals affects the ethical decision-making process, which reduces wage rates during the financial crisis (Keller et al, 2007). Studies on gender indicate that companies and academia employ women, as their wage rates are lower than those of men for the same work, because this discriminatory strategy lowers labor costs and increases profits for the organization (Kim, 2004;Haynes, 2008;OECD, 2012).…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Lodh

Nandy

2017

Industry and Higher Education

View full text Add to dashboard Cite

In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget cuts during financial crises, universities limit their support to women and the disabled. The authors consider 104 universities from the database of the United Kingdom’s Higher Education Statistics Agency for 2005–2011. Their theoretical and empirical findings establish that there was a growth in female students and a decline in disabled accounting students during the recent financial crisis. The established link between the higher education and the accounting profession enriches the accounting literature and may help policymakers to identifying better ways of enhancing equality and the inclusion of disabled students in accounting higher education to address inequality and non-inclusivity in the profession, especially during periods of financial crisis.

show abstract

Section: Non-inclusion Of the Disabled In Higher Education Of Accountingmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Lodh

Nandy

2017

Industry and Higher Education

View full text Add to dashboard Cite

show abstract

“…We pursue this purpose by examining a sample of Mexican college business students and then comparing the results with Keller, Smith, & Smith (2007)'s examination of US accounting students. Much like Keller et al (2007), we find little evidence of supporting the influence of gender, education level, and/or work experience on the ethical decision-making process. However, what we do find is much more consistent with Anderson (2018).…”

Section: Introductionmentioning

confidence: 99%

Ethical Decision Making of Future Mexican Managers

Leach-López

Stammerjohan

et al. 2018

irabml

View full text Add to dashboard Cite

show abstract

The role of language and emotional intelligence in judgments of real‐life social and moral transgressions among Greek, Hungarian, and British users of English

Dewaele,

Mavrou,

Kyriakou

et al. 2023

Behavioral Decision Making

View full text Add to dashboard Cite

Previous research suggests that people are more prone to commit moral transgressions when they face moral dilemmas in a second language (LX) as opposed to their first language(s) (L1). This study investigated the influence of language, emotional intelligence, and the degree of severity of real moral transgressions on bilinguals' judgments of offense seriousness, the intensity of the emotions they experienced, and the punishments they proposed for the perpetrators. To this end, 256 British L1 users, 209 Greek–English bilinguals, and 187 Hungarian–English bilinguals watched four videos presenting moral transgressions of mild and extreme severity. Data were analyzed by means of robust linear mixed‐effects models and moderated mediation analyses. For the extreme severity videos, the results revealed strong correlations between offensiveness, emotionality ratings, and proposed punishments for the perpetrators. However, the Greek and the Hungarian participants who watched the videos in their LX English reported lower offensiveness and emotionality ratings and less harsh punishments for the perpetrators than they did in their L1 (Greek and Hungarian, respectively). Furthermore, the role of language in the proposed punishments for the perpetrators was mediated by emotional intensity, but only for the extreme severity stimuli. The results also suggest that higher levels of emotional intelligence are linked with tougher judgments of offense seriousness and stronger emotions when watching real moral transgressions. These findings highlight that the moral foreign language effect does not only exist in the hypothetical moral realm but affects perceptions of offensiveness and emotionality and decisions for the future of perpetrators in real‐life situations.

show abstract

Do gender, educational level, religiosity, and work experience affect the ethical decision-making of U.S. accountants?

Cited by 131 publications

References 18 publications

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Ethical Decision Making of Future Mexican Managers

The role of language and emotional intelligence in judgments of real‐life social and moral transgressions among Greek, Hungarian, and British users of English

Contact Info

Product

Resources

About