The authors briefly review neo-Kohlbergian theory and provide an updated, contemporary view of the DIT. With this background, they present a framework for research using the DIT, drawing on Rest's (1986) Four Component Model. They note the existence of recent developments, including...

Psychopathy is characterized by deficits of conscience and empathy, and is measurable in nonclinical populations. It is one of the “Dark Triad” of personality variables, but has received minimal attention in accounting literature, despite obvious implications for fraud. In the practice of...

This study utilizes a direct questionnaire and a randomized response questionnaire to ask accounting authors how much of their work is tainted by a set of unethical or questionable research practices; how much of their peers' work they believe is tainted; their intentions for the future; their...

This case illustrates some of the issues associated with setting firms' transfer pricing policies. The simulation requires students to assume the roles of top management and divisional management or Goliath Corporation in negotiating transfer prices. The student playing the role of top...

Psychopathy is a personality trait characterized by deficits of conscience and empathy, leading to callous attitudes and manipulative behavior, and is one of the “Dark Triad” of personality variables, along with Machiavellianism and narcissism. It has gained some attention in accounting...

Accountants are concerned about the impact of incentive contracts on performance. Monetary incentives improve overall performance, but their effects on the components of performance are not well known. Performance on a repetitive task includes initial performance, subsequent improvement rate,...