Title

The impact of task information feedback on ethical reasoning

Document Type

Article

Publication Date

2006

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.

Comments

Copyright 2006 American Accounting Association

A link to full text has been provided for authorized subscribers.

Publication Title

Behavioral Research in Accounting

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