Ethics and Environmental Auditing: An Investigation of Environmental Auditors' Levels of Moral Reasoning.
研究了环境审计师、其他内部审计师和公共会计师在道德推理水平上的差异，发现主动申请环境审计岗位的审计师道德推理得分显著高于被指派者。
Abstract This exploratory study examines the differences in moral reasoning levels among environmental auditors, other internal auditors and public accountants. It is posited that auditors with higher levels of moral reasoning (as measured by Rest's (1979) Defining Issues Test) may self-select into environmental auditing assignments. Conversely, auditors with lower levels of moral reasoning may be assigned to environmental audits by the company to protect corporate interests. Fifty-two practicing environmental auditors (as well as 26 internal auditors) participated in the study by completing and returning the experimental survey and the Defining Issues Test (DIT). While results did not support the hypothesis that environmental auditors have higher mean scores on the DIT than other practicing accountants, further analysis revealed that auditors who requested an environmental auditing position had significantly higher DIT scores than those assigned to the position.