ERIC Number: EJ617331
Record Type: Journal
Publication Date: 2000
Reference Count: N/A
Internal Control Environment Forces and Financial Reporting Decisions Made by Financial Accountants. The 1999 Delta Pi Epsilon Doctoral Research Award.
D'Aquila, Jill M.
Delta Pi Epsilon Journal, v42 n1 p14-27 Win 2000
Responses from 188 certified public accountants indicated that those who perceived an organizational tone fostering ethical behavior were more likely to report financial information fairly. When presented with six ethical dilemmas, they made decisions that resulted in misrepresented information for an average of 1.5 dilemmas. (SK)
Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Authoring Institution: N/A