The Pearson for independence significant differences across the P score of the three groups. The nonparametric statistical techniques were a one-tailed t-test, an analysis of variance, and Tukey's pairwise comparison procedure. The statistic tesults supported all hypotheses
In conclusion from the results, peer pressute, time budgets, and the motal teasoning of the individual play an important role in explaining underreporting behavior. The auditors with low DIT were shown to underreport more severely. The implications from this study underlined the signidicaht influence of moral reasoning. The limitations of the study are the inexperience of external subjects, the validity, the limitations of DrTa, and the implicit moral work-related task assumption.
The second study reviewed is the study of Rutledge and Kanm (999. Mainly investigated the potential influence of ethical considerations on managers' economic decisions when the circumstances for adverse selection (do or do not) exist. The theoretical background of the study is from agency theory and ethical reasoning. The agency theory Assumes that both the principal and the agent reach decisions that are motivated only by selfinterest. Moral reasoning (or ethical reasoning) is expected constraint managers' self-interest decision-making behavior in the presence of adverse selection conditions