The role of affect and tolerance of ambiguity in ethical decision making |
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| Authors: | Eric Weisbrod |
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| Affiliation: | School of Accountancy, W. P. Carey School of Business, Arizona State University, Tempe, Arizona 85283-3606, United States |
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| Abstract: | This research note extends the research on ethical decision making in accounting by examining the effect of two variables, affect and tolerance of ambiguity, on ethics-related decisions made in two contexts: both personal and organizational settings. I conduct an experimental study among undergraduate accounting students and find that tolerance of ambiguity significantly influences ethical decisions in both personal and organizational settings. The results also reveal a significant interactive effect between negative affect and tolerance of ambiguity. |
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| Keywords: | Affect Tolerance of ambiguity Ambiguity tolerance Ethics Moral reasoning Ethical decision making Auditing Accounting PANAS DIT Accounting education |
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