The attitudes of accounting students, faculty, and employers toward cheating, Alan T. Lord, Kenneth B. Melvin; the audit environment and evaluations of audit staff, Larry M. Parker, Thomas R. Robinson; personal and organizational factors affecting auditor independence - empirical evidence and directions for future research, Neal M. Ashkanasy, Carolyn A. Windsor; some ethical issues about financial reporting and public accounting and some proposals, J. Edward Ketz, Paul B.W. Miller; sexual harassment in the accounting profession - a survey of AICPA members, Jane N. Baldwin, Charles W. Stanley; ethical issues in expert systems - lessons from moral philosophy, Jesse F. Dillard, Kristi Yuthas; probability of fraud estimates - the impact of client integrity and competence, Richard A. Bernardi; assessing taxpayer moral reasoning - the development of an objective measure, Dann G. Fisher; the effect of moral reasoning levels and political ideology on environmental accounting education, Devaun Kite, Robin R. Radtke; the paradigm shift in technology - financial reporting will never be the same, Robert E. Jensen, Petrea K. Sandlin; toward a philosophical foundation for ethical development of audit expert systems - a contractarian approach, Thomas D. Arnold et al; an overview of the institutional approach to accounting ethics education, Seleshi Sisaye; auditor independence - five scenarios involving potential conflicts of interest, Roger W. Bartlett; an argument for the study of the internal auditors' code of ethics in the accounting curriculum, John O'Shaughnessy, Philip H. Siegel. Commentaries: ethical development of accounting students and public accounting practitioners in Taiwan, Shih-Jen, Kathy Ho; an investigation into the behaviours of public accountants, their peers, superiors and subordinates, Jeanne M. David et al.
