This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This study also finds that the moral reasoning of majority of the auditors in Malaysia is contained with...

One important issue in moral psychology concerns the proper characterization of the folk understanding of the relationship between harmful transgressions and moral transgressions. Psychologist Elliot Turiel and associates have claimed with a broad range of supporting evidence that harmful transgressions are understood as transgressions that are authority independent and general in scope, which,...

The Defining Issues Test (DIT), developed by Rest (1986), measures a person’s level of moral development using hypothetical social dilemmas. Although the DIT is useful for measuring moral development in social settings, it might not adequately capture an individual’s moral judgement abilities in solving work-related problems (Weber, 1990; Trevino, 1992; Welton et al., 1994). In the present stud...

In this study, the relationship between the viewing of television programs (programs toward God, the lessons of the Quran, the Fath) in the fields of Tehran citizens to moral values (Faith, virtue, purification and self-purification, prayer, reading culture, integrity, justice-oriented, good relations with others) have been investigated. The statistical population of this research over 15 years...

MORAL-HAZARD CREDIT CYCLES WITH RISK-AVERSE AGENTS by Roger B. Myerson http://home.uchicago.edu/~rmyerson/research/rabankers.pdf Abstract: We consider a simple overlapping-generations model with risk-averse financial agents subject to moral hazard. Efficient contracts for such financial intermediaries involve backloaded late-career rewards. Compared to the analogous model with risk-neutral agen...

Full Citation: Kelly, D. (2013). ‘Moral Disgust and The Tribal Instincts Hypothesis,' Cooperation and Its Evolution, Eds. K. Sterelny, R. Joyce, Calcott, B, & B. Fraser. Cambridge, MA: The MIT Press, pages 503-524. http://www.amazon.com/Cooperation-Evolution-Life-Mind-Philosophical/dp/0262018535 Moral Disgust and Tribal Instincts: A Byproduct Hypothesis By Daniel R. Kelly Department of Philosop...

Personality and social development begins before birth in the communication among mother, child and environment, during sensitive periods when the child’s brain and body are plastic and epigenetically co-constructed. Triune ethics theory postulates three evolved, neurobiologically-based ethics fostered by early life experience. The security ethic is selfprotective. The engagement ethic is relat...

Jonathan Haidt's Moral Foundations Theory is an influential scientific account of morality incorporating psychological, developmental, and evolutionary perspectives. The theory proposes that morality is built upon five innate "foundations," each of which is believed to have been selected for during human evolution and, subsequently, tuned-up by learning during development. We argue here that al...

a r t i c l e i n f o a b s t r a c t Does the unification of retail and investment banking necessarily heighten risk in financial markets? Using a simple two period intertemporal model with borrower's moral hazard and uninsured risk, we argue that the integration in financial service markets under universal banking could give rise to a greater risk sharing arrangement. This could eliminate the...