Most of the relationships that we hypothesized
about work (H1a to H1e) were found to be statistically
significant, in accordance with one of the
study’s underlying themes, namely, that work
constitutes an inescapable feature of accounting
ethics. Our research therefore points to a need for
researchers to focus more heavily on the concept of
work in research endeavors aimed at developing a
better understanding of professional ethics in the
accounting domain.