Steven Dellaportas

TL;DR: Lampe et al. as discussed by the authors found that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students' moral reasoning and development and suggested that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg's theory of cognitive moral reasoning, peer learning, and moral discourse.

TL;DR: In this paper, the authors examined the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud and found that the evidence in this study suggests that the offenders used their positions as professional accountants in order to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour.

TL;DR: In this paper, the authors examined the significance of ethical issues that challenge the profession and specifically professional accounting bodies and found strong support for participation in prescribing the nature of ethics education by members of professional accounting organisations.

TL;DR: In this article, a critical analysis of the public interest in accounting relying on a typology of public interest theories (normative, consensualist, process, and abolitionist theories) developed by Cochran [Cochran CE.

TL;DR: In this paper, the authors present a framework for understanding ethics and moral judgement in self-regulation, professional ethics and self-regulation, and ethical decision-making in corporate governance and forensic accounting.