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  1.  19
    Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum.Anne Christensen, Jane Cote & Claire Kamm Latham - 2018 - Journal of Business Ethics 153 (4):1157-1175.
    While there is considerable support for integrating ethics education in accounting curricula, research presents conflicting evidence on how best to incorporate it. A review of accounting ethics scholarship highlights criticisms of the literature, including limited research into actual behavior and a lack of theory. We report the results of a study that is theory based, captures behaviors rather than attitudes, and explores the effect of repeated practice to develop voice efficacy. We examine the impact of two types of ethics instructions. (...)
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  2.  39
    Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review.Anne L. Christensen, Jane Cote & Claire K. Latham - 2016 - Journal of Business Ethics 133 (1):141-163.
    Numerous researchers have investigated accounting students’ levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment :1–26, 2010). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of (...)
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  3.  17
    Giving Voice To Values.Jane Cote, Jerry Goodstein & Claire K. Latham - 2011 - Journal of Business Ethics Education 8 (1):370-375.
    Giving Voice To Values (GVV) serves as a framework to teach individuals methods to speak up when they witness actions that are contrary to their professional and personal values. This essay illustrates how GVV serves as a catalyst to advance both research and teaching activities.
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  4.  4
    A breed apart? Security analysts and herding behavior.Jane Cote & Jerry Goodstein - 1999 - Journal of Business Ethics 18 (3):305 - 314.
    Herding behavior occurs when security analysts ignore their private opinions and issue public forecasts that mimic the earnings forecasts of others. Joining the consensus provides cover for analysts' reputations. We question the ethics of this practice when the motive to protect one's reputation takes precedence over the forecase accuracy motive. While seemingly predictable behavior from a self interested perspective, herding behavior has subtle but long term ramifications for the efficient pricing of securities and the preservation of the public trust in (...)
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  5.  17
    Correction to: Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum.Anne Christensen, Jane Cote & Claire Kamm Latham - 2018 - Journal of Business Ethics 153 (4):1177-1177.
    In this article the logistic regression results in Table 4 Logistic regression results were unfortunately misinterpreted with respect to one hypothesis. The original article states that H5 Levels of observed unethical behavior by accounting students are lower for students who self-identify as politically liberal, than for students who self-identify as politically conservative. While the variable “Self-identified Political Ideology” is statistically significant, the negative sign on the coefficient indicates the result is hypothesized in the opposite direction. Thus the correct interpretation is (...)
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