Professionals offer (and, we hope, deliver) honest and competent judgment. Perspectives has devoted many issues to the first of these, honesty, what we tend to call "professional ethics:' We have had little to say about the second, technical competence, what makes honest judgment professional. We have, it seems, simply taken it for granted. Yet, an engineer without engineering judgment, a lawye...

Background: The professional identity and gender of the auditors are among the factors that can affect and change the ethical judgment of external auditors. Therefore, the purpose of this study is to investigate the effect of professional identity on ethical judgment and to investigate the mediating role of gender in this influence. Method: The method of this research is descriptive-survey of ...

The auditor's professional judgment quality is essential to maintain and improve. Therefore, careful by an independent third-party can assist the company in its operations. purpose of this research see development decision-making (JDM) Indonesia benefits improving auditor judgment, especially auditors Indonesian supreme audit institution environment. This thinking based on that (1) there has be...

This article reviews studies examining the effect of professional education on ethical development. Most studies limit assessment to the measurement of moral judgement, observing that moral judgement plateaus during professional school unless an ethics intervention is present. Whereas interventions influence the shift to postconventional reasoning (the DIT P score), a more illuminating picture ...

OBJECTIVE This study determined occupational therapists' perceptions of the following facets of intervention planning: economics, ethics, independent professional judgment, and evidence-based practice. METHOD A cross-sectional survey of 142 occupational therapists who provide short-term rehabilitation in five northeastern states was undertaken. RESULTS Most occupational therapists (n = 137,...

A professional go player shows incomparable ability in judgment during go game. Positron emission tomography (PET) was used to investigate the neural substrates of professional go player's judgment process. Eight professional go players and six amateur players were instructed to think over silently in the opening-stage game (fuseki, territorial planning) problems and the life-or-death (tsume, c...

Background: Evolution of the audit profession and its ability to gain public trust will depend on compliance with code of professional ethics. Fraudulent activities indicate the weakness of the ruling ethical values in work and training environment. The purpose of the present study is to investigate the relationship between emotional intelligence, ethical climates and ethical values of companie...