pressure. The dependent variable is the difference of actual time (observed) and selfreport time. The level of moral reasoning was measured by in term of DIT score. Ponemon operationali the differences between a DIT unethical behavior. actual time (recorded by the researchet and self-report time as the degree on The more difference, the more unethical is
The subjects are 88 newly-hired staff-level auditors from a national public accounting firm during a one-week training program. The between-subject experiment was conducted during a training exercise. They were required to complete bank reconciliation and cash working paper examination and randomly assigned to one of three classes-time budget, peer pressure, and control groups, Then, all participants completed biographical information sheet, the DIT, and a debriefing questionnaire in less than two hours.
The length and instruction of the examination task were manipulated. subjects in the control group completed the identical task as the time budget group but without explicit time constraints. The latter group was given both verbal and written instruction stating that no time limits but the task should be completed with 35 minutes. The last group was comprised of peer and confederate groups The peers must complete the full version (The completion time is about 60 minutes) while the confederates were given the shortened (The completion time is about 30 minutes). However, they believe that they were assigned the same task. The peer-confederate experiment design was used to create the competitive and self-imposed pressure for members in the peer group
pressure. The dependent variable is the difference of actual time (observed) and selfreport time. The level of moral reasoning was measured by in term of DIT score. Ponemon operationali the differences between a DIT unethical behavior. actual time (recorded by the researchet and self-report time as the degree on The more difference, the more unethical is The subjects are 88 newly-hired staff-level auditors from a national public accounting firm during a one-week training program. The between-subject experiment was conducted during a training exercise. They were required to complete bank reconciliation and cash working paper examination and randomly assigned to one of three classes-time budget, peer pressure, and control groups, Then, all participants completed biographical information sheet, the DIT, and a debriefing questionnaire in less than two hours. The length and instruction of the examination task were manipulated. subjects in the control group completed the identical task as the time budget group but without explicit time constraints. The latter group was given both verbal and written instruction stating that no time limits but the task should be completed with 35 minutes. The last group was comprised of peer and confederate groups The peers must complete the full version (The completion time is about 60 minutes) while the confederates were given the shortened (The completion time is about 30 minutes). However, they believe that they were assigned the same task. The peer-confederate experiment design was used to create the competitive and self-imposed pressure for members in the peer group
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