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Showing 1 to 8 of 8 for “"Cognitive Moral Development"”.

  1. The Effects of Cognitive Moral Development and Reinforcement Contingencies on Ethical Decision Making

    … Trevino's model (1986)posited a main effect of cognitive moral development (CMD) on ethical behavior, moderated by reinforcement contingencies. Past research has failed to examine the full spectrum of reinforcement contingencies: rewarding ethical behavior (RE), punishing unethical behavior …

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  2. An investigation into the effect of cognitive moral development on ethical judgments, intentions, and behavior

    … of this research is to investigate the effect of cognitive moral development on ethical judgments, intentions, and behavior. In particular, the question is addressed as to whether cognitive moral development plays a moderating role in the Hunt-Vitell (1986, 1991) model between the situational …

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  3. Saving reason : Jurgen Habermas's synthesis of western philosophy.

    … integrates speech-act theory and theories of cognitive-moral development to create his theory of communicative reason, which grounds the validity of statements on illocutionary speech, but retains non-linguistic experience as a foundation for truth. While giving a nod to non-rational …

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  4. Premature audit sign-offs and the underreporting of chargeable time in public accounting: examination of an ethical decision making model

    … model used in this study integrates elements of cognitive moral development, moral evaluation, opportunity, and individual moderators. Accountants employed by six public accounting firms completed a questionnaire designed to measure the model elements, and responded to two case scenarios …

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  5. Three Studies of Auditor Independence

    … study examines the effects of auditing students' cognitive moral development and client risk on students' judgments related to an audit partner's acquiescence to client pressure in an earnings management scenario. The results indicate that students with higher levels of moral reasoning evaluated …

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