Examines whether internal auditors and management accountants have different personal ethical philosophies. Also examines the possible presence of intervening variables such as personal (i.e. age, gender, experience, education, professional certification and salary) or environmental factors...

Examines the influence which the Institute of Internal Auditors′ Code of Ethics has on its members′ ethical perceptions. Also determines whether this influence is greater than members′ personal moral philosophies (i.e. idealism and relativism), and corporate ethical values. Data for the...