This article seeks to test the general assertion that
changes in the context of accounting work have
eroded professional ethics. Specifically, we extend
the literature on professional ethics by introducing
the construct of ethical commitment, and by
examining the extent to which professional
accountants’ ethical commitment towards auditor
independence varies along features of their work and
cultural environment. We do so through an online
survey of Chartered Accountants (CAs) from four
Canadian provincial institutes administered in late