The role of affect and tolerance of ambiguity in ethical decision making

Research output: Contribution to journalArticle

7 Scopus citations

Abstract

This research note extends the research on ethical decision making in accounting by examining the effect of two variables, affect and tolerance of ambiguity, on ethics-related decisions made in two contexts: both personal and organizational settings. I conduct an experimental study among undergraduate accounting students and find that tolerance of ambiguity significantly influences ethical decisions in both personal and organizational settings. The results also reveal a significant interactive effect between negative affect and tolerance of ambiguity.

Original languageEnglish (US)
Pages (from-to)57-63
Number of pages7
JournalAdvances in Accounting
Volume25
Issue number1
DOIs
StatePublished - Jun 1 2009
Externally publishedYes

Keywords

  • Accounting
  • Accounting education
  • Affect
  • Ambiguity tolerance
  • Auditing
  • DIT
  • Ethical decision making
  • Ethics
  • Moral reasoning
  • PANAS
  • Tolerance of ambiguity

ASJC Scopus subject areas

  • Accounting
  • Finance

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