22 For example, recent data suggests that the capacity
for moral judgment in public accounting organizations
does not differ across hierarchical rank, thereby casting
doubt on a widely taken-for-granted assumption of
empirical literature in accounting ethics (Scofield et al.,
2004).
22 We also re-ran the regressions in Tables IV and V
by replacing the dummy variable province of work: Que´bec
with a dummy variable that takes into account the
language in which respondents answered the questionnaire
(French language = 1). The results are very similar
to those reported in Table IV. For Table V, the coefficients
are still similar although the p-value for the
language variable was slightly higher, at 0.06 (twotailed)
or 0.03 (one-tailed).