Responsible decision-making is a sub-domain of social emotional competence and
develops through the educational process of social and emotional learning (SEL). The …

This paper examines whether the financial reporting quality of audit clients is affected more
by the national culture of the home country of an international parent audit firm or the …

Environmental awareness and ethical moral reasoning are important aspects of the
engineering profession. Yet, engineering programmes have been struggling to teach these …

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 …

The purpose of this paper is to offer accounting educators additional perspectives for ethics
education by considering teaching approaches from medicine and law. It takes the form of …

This study applies the psychological theories of Kohlberg (1969, 1979) and Rest (1986) and
explores existing literature that investigates factors affecting the cognitive moral …

Recent attention to accountants' ethics in the news, in professional practice, and by
academia leads to questions about the ethical and cognitive characterization of students …

The aim of this exploratory research is to compare three sectors of the auditing profession–
internal auditors, external auditors from larger international firms, and external auditors from …

This study examines the influence of socialization on work-related norms (WORKNORM).
We tested the hypothesis that organizational (ORGSOC) and professional socialization …

Purpose The purpose of this paper is to examine whistleblowing behavior in the accounting
community (students and professionals) in an emerging economy–India …