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Article
The impact of task information feedback on ethical reasoning
Behavioral Research in Accounting
  • Dawn W. Massey, Fairfield University
  • Linda Thorne
Document Type
Article
Publication Date
1-1-2006
Disciplines
Abstract

This study investigates whether task information feedback (TIF) promotes 84 auditors’ and accounting students’ use of higher ethical reasoning, thereby increasing their tendency to consider the public interest in the resolution of ethical dilemmas. TIF is a type of feedback in which subjects are provided with guidance about the cognitive decision-making process they should use. In our experiment, subjects used higher ethical reasoning to resolve audit dilemmas after receiving TIF than they did before receiving TIF. Accordingly, our findings suggest that TIF is effective in promoting higher ethical reasoning and thus increasing the tendency of practicing and aspiring auditors to consider the public interest when resolving ethical dilemmas.

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Copyright 2006 American Accounting Association

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Published Citation
Massey, Dawn and Linda Thorne. 2006. “The impact of task information feedback on ethical reasoning.” Behavioral Research in Accounting. Volume 18, Issue 1, pp. 103-116.
DOI
10.2308/bria.2006.18.1.103
Peer Reviewed
Citation Information
Dawn W. Massey and Linda Thorne. "The impact of task information feedback on ethical reasoning" Behavioral Research in Accounting Vol. 18 Iss. 1 (2006)
Available at: http://works.bepress.com/dawn_massey/9/