The applicability of a contingent factors model to accounting ethics research

Jeffrey R. Cohen*, Nonna Martinov Bennie

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

53 Citations (Scopus)


This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the 'Big Four' multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting practice are then discussed.

Original languageEnglish
Pages (from-to)1-18
Number of pages18
JournalJournal of Business Ethics
Issue number1
Publication statusPublished - Sept 2006
Externally publishedYes


  • Accounting ethics
  • Audit judgment
  • Contingent factors ethics model
  • Moral intensity factors


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