“…The majority of these research topics can be easily applied to accounting. However, despite its centrality in the practice of the profession (Gaa, 1996) and the rising awareness of ethics within the business community, 139 Business Ethics Research with an Accounting Focus ethics research has not kept pace as expected (Ayres and Ghosh, 1999;Bernardi and Bean, 2007). Accounting ethics research is a relatively novel area of scholarly interest (Bernardi, 2004;Buchan, 2005).…”