Moral Intensity, Ethical Reasoning, and Equitable Relief Judgments

Research on Professional Responsibility and Ethics in Accounting 14 (2010): 79-112.

Posted: 23 Dec 2015

See all articles by Gary Fleischman

Gary Fleischman

Texas Tech University

Sean Valentine

University of North Dakota - College of Business & Public Administration

Don Finn

UNT, Department of Accounting

Date Written: December 21, 2010

Abstract

The purpose of this study was to evaluate the degree to which subjects' moral reasoning, using the first two stages of Rest's (1986) ethical reasoning model, is related to perceived moral intensity (Jones 1991) in several tax-based equitable relief situations.

Suggested Citation

Fleischman, Gary and Valentine, Sean and Finn, Don, Moral Intensity, Ethical Reasoning, and Equitable Relief Judgments (December 21, 2010). Research on Professional Responsibility and Ethics in Accounting 14 (2010): 79-112., Available at SSRN: https://ssrn.com/abstract=2706841

Gary Fleischman (Contact Author)

Texas Tech University ( email )

2500 Broadway
Lubbock, TX 79409
United States

Sean Valentine

University of North Dakota - College of Business & Public Administration ( email )

Grand Forks, ND 58105
United States

Don Finn

UNT, Department of Accounting ( email )

College of Business Administration
P.O. Box 305219
Denton, TX 76203
United States
9405653095 (Phone)

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