DISCUSSION OF A Model of Auditors' Ethical Decision Processes.
讨论Lampe和Finn研究提出的审计伦理决策五要素模型，该模型整合了准则、个人、工作及情境变量，并强调对第三方的影响，为审计伦理研究提供可检验的解释。
Abstract The article focuses on a five-element model related to ethical professional decision making in auditing as revealed in Lampe and Finn study. Element 1 in the five-element model is intended to include all of the code-implied and Rest model considerations and expansion to include the individual, job and situation variables that affect the auditor's understanding of the issues. From these elements and the explanation of them provided in the paper, one is supposed to derive the reasons for moral judgment which in turn are claimed to provide the testable interpretation of the model. Auditors' ethical decision making is sufficiently oriented to third parties that is considered a separate and interactive element [i.e., element 2] in the proposed model. The expected social impact of a decision is a factor in both of the first two elements of the five-element model. The five-element model is only one among a number of possible competitors, in the sense that it appears to be a straightforward application of familiar ideas from the theory of rational decision making.