FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2954333680> ?p ?o ?g. }

• W2954333680 endingPage "613" @default.
• W2954333680 startingPage "589" @default.
• W2954333680 abstract "Purpose 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." @default.
• W2954333680 created "2019-07-12" @default.
• W2954333680 creator A5004035649 @default.
• W2954333680 creator A5029725308 @default.
• W2954333680 creator A5041599015 @default.
• W2954333680 creator A5076006842 @default.
• W2954333680 date "2019-09-04" @default.
• W2954333680 modified "2023-10-03" @default.
• W2954333680 title "The effects of length of service and ethical ideologies on moral development and behavioral intentions" @default.
• W2954333680 cites W1500092744 @default.
• W2954333680 cites W1516091688 @default.
• W2954333680 cites W1537353119 @default.
• W2954333680 cites W1965375625 @default.
• W2954333680 cites W1971534408 @default.
• W2954333680 cites W1975183646 @default.
• W2954333680 cites W1979268027 @default.
• W2954333680 cites W1980007326 @default.
• W2954333680 cites W1980898896 @default.
• W2954333680 cites W1994886557 @default.
• W2954333680 cites W1995678619 @default.
• W2954333680 cites W2006386514 @default.
• W2954333680 cites W2007347725 @default.
• W2954333680 cites W2021860461 @default.
• W2954333680 cites W2031044827 @default.
• W2954333680 cites W2031685706 @default.
• W2954333680 cites W2032841588 @default.
• W2954333680 cites W2043258975 @default.
• W2954333680 cites W2044191302 @default.
• W2954333680 cites W2047319291 @default.
• W2954333680 cites W2060130689 @default.
• W2954333680 cites W2065770113 @default.
• W2954333680 cites W2068806897 @default.
• W2954333680 cites W2085968192 @default.
• W2954333680 cites W2090982488 @default.
• W2954333680 cites W2093586034 @default.
• W2954333680 cites W2103388647 @default.
• W2954333680 cites W2112948399 @default.
• W2954333680 cites W2113389422 @default.
• W2954333680 cites W2119331897 @default.
• W2954333680 cites W2129916827 @default.
• W2954333680 cites W2131381198 @default.
• W2954333680 cites W2134544750 @default.
• W2954333680 cites W2139247364 @default.
• W2954333680 cites W2142181808 @default.
• W2954333680 cites W2147994445 @default.
• W2954333680 cites W2151878839 @default.
• W2954333680 cites W2152829304 @default.
• W2954333680 cites W2153943884 @default.
• W2954333680 cites W2154486025 @default.
• W2954333680 cites W2261995618 @default.
• W2954333680 cites W2268403561 @default.
• W2954333680 cites W2286265035 @default.
• W2954333680 cites W2514955664 @default.
• W2954333680 cites W2590600864 @default.
• W2954333680 cites W2626352186 @default.
• W2954333680 cites W289771439 @default.
• W2954333680 cites W80012406 @default.
• W2954333680 doi "https://doi.org/10.1108/jaar-04-2019-0061" @default.
• W2954333680 hasPublicationYear "2019" @default.
• W2954333680 type Work @default.
• W2954333680 sameAs 2954333680 @default.
• W2954333680 citedByCount "2" @default.
• W2954333680 countsByYear W29543336802021 @default.
• W2954333680 countsByYear W29543336802023 @default.
• W2954333680 crossrefType "journal-article" @default.
• W2954333680 hasAuthorship W2954333680A5004035649 @default.
• W2954333680 hasAuthorship W2954333680A5029725308 @default.
• W2954333680 hasAuthorship W2954333680A5041599015 @default.
• W2954333680 hasAuthorship W2954333680A5076006842 @default.
• W2954333680 hasBestOaLocation W29543336802 @default.
• W2954333680 hasConcept C119232533 @default.
• W2954333680 hasConcept C121955636 @default.
• W2954333680 hasConcept C144133560 @default.
• W2954333680 hasConcept C147859227 @default.
• W2954333680 hasConcept C151730666 @default.
• W2954333680 hasConcept C15744967 @default.
• W2954333680 hasConcept C158071213 @default.
• W2954333680 hasConcept C162853370 @default.
• W2954333680 hasConcept C17744445 @default.
• W2954333680 hasConcept C199521495 @default.
• W2954333680 hasConcept C199539241 @default.
• W2954333680 hasConcept C2778816022 @default.
• W2954333680 hasConcept C2779343474 @default.
• W2954333680 hasConcept C2780110086 @default.
• W2954333680 hasConcept C2780378061 @default.
• W2954333680 hasConcept C39549134 @default.
• W2954333680 hasConcept C76247681 @default.
• W2954333680 hasConcept C77805123 @default.
• W2954333680 hasConcept C86803240 @default.
• W2954333680 hasConcept C94625758 @default.
• W2954333680 hasConceptScore W2954333680C119232533 @default.
• W2954333680 hasConceptScore W2954333680C121955636 @default.
• W2954333680 hasConceptScore W2954333680C144133560 @default.
• W2954333680 hasConceptScore W2954333680C147859227 @default.
• W2954333680 hasConceptScore W2954333680C151730666 @default.
• W2954333680 hasConceptScore W2954333680C15744967 @default.
• W2954333680 hasConceptScore W2954333680C158071213 @default.
• W2954333680 hasConceptScore W2954333680C162853370 @default.

• next