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dc.contributor.authorPillalamarri, Sudarshan
dc.contributor.authorBotelho C. Moraes, Marcelo
dc.contributor.authorMalagueno, Ricardo
dc.contributor.authorRezende, Amaury Jose
dc.date.accessioned2019-11-28T15:59:24Z
dc.date.available2019-11-28T15:59:24Z
dc.date.issued2019-08-28
dc.identifier.citationMalagueño, R., Pillalamarri, S., Rezende, A.J. and da Costa Moraes, M.B., (2019) The effects of length of service and ethical ideologies on moral development and behavioral intentions. Journal of Applied Accounting Research.en
dc.identifier.issn0967-5426
dc.identifier.urihttps://dora.dmu.ac.uk/handle/2086/18885
dc.descriptionThe file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.en
dc.description.abstractPurpose – The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil. Design/methodology/approach – The research data were collected via survey questionnaires from a sample of 625 auditors who work for the Brazilian tax authority. Participants voluntarily complete an online instrument which included three scenarios with context-specific moral dilemmas, questions about the specific scenarios and an ethics position questionnaire. Multinomial logistic and ordinary least squares regressions were used to analyze the data. Findings – The findings reveal that public sector tax auditors with shorter length of service are more likely to be at higher stages of moral development; relativistic ideology among public sector auditors is positively associated with more lenient ethical behavioral intention; idealistic ideology among public sector auditors is positively associated with stricter ethical behavioral intention; public sector auditors classified as absolutists are stricter in their ethical behavioral intentions; and public sector auditors classified as absolutists with length of service between 5 and 15 years are more likely to be at higher stages of moral development when compared to public sector tax auditors with longer length of service. Originality/value – To the best of the authors’ knowledge, the study is one of the first studies that attempt to understand the effects of length of service and ethical ideology on CMD and ethical behavioral intention among public sector auditors. Additionally, it examines these issues in the context of Latin America.en
dc.language.isoenen
dc.publisherEmeralden
dc.subjectEthicsen
dc.subjectAuditorsen
dc.subjectPublic sectoren
dc.subjectCognitive moral developmenten
dc.subjectEthical ideologiesen
dc.titleThe effects of length of service and ethical ideologies on moral development and behavioral intentions:A study among Brazilian public sector tax auditorsen
dc.typeArticleen
dc.identifier.doihttps://doi.org/10.1108/jaar-04-2019-0061
dc.peerreviewedYesen
dc.funderNo external funderen
dc.cclicenceCC-BY-NCen
dc.date.acceptance2019-05-01
dc.researchinstituteCentre for Research in Accountability, Governance and Sustainability (CRAGS)en


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