Date of Award

2016

Document Type

Dissertation

Degree Name

PhD in Accountancy

Department

Department of Accountancy

First Advisor

Mohammad J. Abdolmohammadi

Second Advisor

Jay C. Thibodeau

Third Advisor

Charles D. Bailey

Abstract

This dissertation consists of three studies investigating the impact of accounting ethics interventions on graduate students in accountancy. This dissertation relies primarily on neo-Kohlbergian theory and Rest’s framework of ethical behavior (Rest 1979, 1986) because this framework has figured prominently in the body of accounting and auditing research on ethics and professionalism.

The first study reviews and synthesizes the current state of the literature regarding accounting ethics. This literature review starts with definitions and follows with a history and evolution of ethics theories, with an emphasis on neo-Kohlbergian theory, Rest’s Four Component Model of ethical behavior, the Defining Issues Test (DIT) for the empirical measure of ethical behavior components, and the application of this theory, model, and measurement method to accounting ethics research. This review concludes by identifying gaps that need to be addressed in DIT related accounting research literature, including examining DIT metrics not previously applied in accounting ethics research studies, and further investigating the relationship between ethical sensitivity and reasoning.

The second study examines the changes in graduate accounting students’ ethical reasoning as a result of an ethics educational intervention in a graduate level accounting course by investigating DIT metrics seldom used in the accounting ethics context. These metrics include the Consolidation/Transition development stages, the Utilizer, or U score, Religiosity, and Humanitarian Liberalism. Overall, the results of this study indicate that an ethics intervention improves ethical reasoning, but not with all metrics investigated.

The third study investigates the association between accounting students’ ethical sensitivity using Haywood et al.’s (2004) recently developed Ethics Bingo Game and ethical reasoning using selected DIT metrics. This study finds little support for significant correlation between ethical sensitivity using the Bingo Game results and ethical reasoning using selected DIT metrics. This study also finds group performance to positively and significantly influence ethical sensitivity, and that a high association exists between the best individual performer in a group and overall group performance. This dissertation’s final chapter discusses summary findings, and study limitations, and conclusions, including accounting ethics research opportunities to explore in the future.

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