COMMENTARY ON Measuring the Ethical Awareness and Ethical Orientation of Canadian Auditors.
本文评论了Cohen等人1996年关于加拿大审计师伦理意识和伦理取向的研究，指出其研究方法的不足，并解释了审计师的伦理决策过程。
Abstract Comments on the article 'Measuring the Ethical Awareness and Ethical Orientation of Canadian Auditors,' by Jeffrey R. Cohen, Laurie W. Pant and David J. Sharp, published in the March 1996 supplement to the journal 'Behavioral Research in Accounting.' Explanation of an auditor's ethical decision-making process; Criticism of the research method used by Cohen, Pant and Sharp.