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Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral intensity is thought to increase moral sensitivity and judgment. Because the accounting professions require members to respond to accounting fraud with more sensitivity and intensity, we examine this response in 220 professional accountants (mostly Certified Public Accountants) under a controlled experiment using two different cases. We examine the first three parts of the Rest (1986) model including ethical evaluation, judgment, and intention to act. We measure moral intensity in the accountant’s perception of overall harm and societal pressure. As in prior research, we find that the degree of moral intensity may be contextual. We find that the ethical evaluations may become affected by perceived overall harm, and whistleblowing intentions by perceived societal pressure. However, in both cases, the professional’s judgments are most affected by moral intensity. Consistent with prior research, whistleblowing intentions may involve many other mitigating variables, such as audit reporting or non-audit reporting limited by codes of conduct. These findings relate to the increasing attention paid by the SEC to finding accounting fraud.

This manuscript makes three important contributions to the existing literature. First, there are few studies in this area and Jones (1991) identifies that moral intensity is issue contingent; therefore, replication studies using different scenarios are needed. Second, Bailey, Scott, and Thoma (2010) have suggested that accounting ethics research has focused too narrowly on Component II of Rest’s Four-Component Model. None of the previous studies looked at all three steps in Rest’s Model; therefore, our manuscript provides an important contribution over the other previous studies. Third, our sample uses professionals and not students as surrogates for professionals.

The purpose of this study is to examine whether users’ perceived moral affect explains the effect of perceived intensity of emotional distress on responsibility judgment of a perpetrator and company, respectively, in an ill and good intention breach.

Participants completed a questionnaire containing items measuring their perceived intensity of emotional distress, perceived moral affect and responsibility judgment of a perpetrator and company, respectively.

The results support the mediating hypothesis on responsibility judgment of a perpetrator regardless of intention. The mediating hypothesis is also supported in an ill intention breach in responsibility judgment of a company. However, the mediating effect is not observed in a good intention breach when users assess a company’s responsibility.

The findings support the notion that users use the consequentialism approach when assessing a perpetrator’s responsibility because they focus on the victims’ emotional distress and discount a perpetrator’s intent, resulting in similar mediating effect of perceived moral affect in an ill and good intention breach. The results also indicate that perceived moral affect increases the negative effect of perceived intensity of emotional distress on responsibility judgment of a company, suggesting that users may exhibit empathetic feelings toward a company and perceive it as a victim of an ill intention breach. The lack of mediating effect in responsibility judgment of a company in a good intention breach may be attributed to the diminished effect of a perpetrator’s feelings of regret, sorrow, guilt and shame for causing emotional distress to the victims.

The purpose of this paper is to examine the ethical investment willingness decision-making process to understand how investors evaluate corporate social responsibility (CSR) actions.

Data were collected through a survey of 298 individual investors and analyzed using structural equation modeling.

Results reveal that perfectionist decision-making style is positively related to perceived moral intensity, substitutability of financial returns, and ethical investment willingness. In addition, perceived moral intensity and substitutability of financial returns are positively related to ethical investment willingness. Finally, perceived moral intensity is positively related to substitutability of financial returns, and a two-factor causal mediation model is supported.

The limitation of this study was that the pre-tests and sampling methods required all participants to have investing experience; however, procurement of trading information for each investor was impossible; thus, actual investment behaviors were undetermined. This study shed light on the mediating roles of perceived moral intensity and the substitutability of financial returns. Future studies can further investigate the factors influencing perceived moral intensity and the substitutability of financial returns.

Future ethical investment education can focus on cultivate the ability to distinguish ethical investments and change ethical investment willingness into actual investment behavior.

Understanding the relationship between these variables can help understand why ethical investment willingness varies among investors and how the traditional financial theory investment decision model should be revised as, internationally, more people have begun to observe CSR and sustainable development.

This exploratory research examined how emphasizing a brand’s unethical behaviour through high moral intensity news framing influences consumer boycott intention.

The hypotheses were tested and validated using two experimental studies that expose customers of real retail and personal care product brands to news articles that have high and low moral intensity news frames.

The results showed high moral intensity news framing’s positive effect on consumer boycott intention. The frame’s influence is moderated by moral awareness and partially mediated by perceived moral intensity and moral judgement. The findings suggest that consumers’ perception of the frame and their attitude towards the brand will have a substantial role in boycott intention.

These research outcomes aid in the understanding of news framing effects on boycott intention, providing both insights for consumer activists and managerial implications for stewards of brands.

While previous research have examined the impact of news frames on the typical audience, there has been relatively little focus on news framing’s impact on consumers and their decision to boycott brands. This study addresses this gap by applying the work on emphasis framing to a consumer decision-making context. It also introduces moral intensity framing to the news frame classification. In addition, this study expands current conceptualizations of individual ethical decision-making to help explain consumer boycott intent.

Ethical issues and moral reasoning are important in the tax policy context because shared moral values create good societies (Paul et al., 2006). This study of the equitable relief subset of the innocent spouse rules is a good example of Congressional and IRS policy that has been substantially reformed twice (and continues to be reassessed) to create tax law that effectively treats innocent spouses equitably (Fleischman & Shen, 1999). The purpose of this study was to evaluate the degree to which subjects' moral reasoning, using the first two steps of Rest's (1986) ethical reasoning model, is related to perceived moral intensity (Jones, 1991) in several tax-based equitable relief situations. Integrative social contracts theory provides the study's theoretical lens.

Subjects evaluated a mailed-questionnaire containing two separate equitable relief scenarios about a spouse who was unaware of her husband's tax evasion – one scenario included verbal abuse and the other scenario contained no such abuse. The survey also contained a variety of ethics and attitudinal measures used to measure the study's focal variables. The results support the a priori hypotheses that moral intensity is positively related to recognition of an ethical issue, judgment that the ethical scenario is unethical, and judgment to grant equitable relief. In addition, the scenario containing emotional abuse was associated with increased levels of moral intensity as compared to the scenario that did not contain abuse. The paper concludes with a discussion of both professional and public policy implications.

This paper aims to examine the influence of individual internal principles and perceived external factors on the ethical attitudes toward environmental practices, on the part of Taiwanese environmental business managers.

The analysis of 295 pretest samples, moral intensity on environmental issues was divided into “perception of environmental harm” and “perceived immediacy and stress”. Following this, a questionnaire survey of environmental managers from the top 1,000 enterprises was conducted with 203 valid samples analyzed by a structural equation model.

The research findings demonstrated that moral intensity concerning environmental issues is not as significant as expected, and had less influence than environmental ethics. Assuming that part of the reason for this is that moral intensity is generally based on a viewpoint of teleology, the paper proposes some discussion and suggestions.

Some limitations existed during this research, especially in the data collection or analyzing process. However, besides teleology, there are many other viewpoints of moral philosophy.

Environmental ethics is regarded as an internal principle, whereas the perceived moral intensity of managers on environmental issues is treated as an external factor. People's ethical decisions might be based on different views of moral philosophy such as teleology, deontology, or virtue ethics.

Since there was no suitable questionnaire related to moral intensity on environmental issues in the past, the paper presents a new questionnaire which used exploratory factor analysis to allocate moral intensity concerning environmental issues into two components: “perception of environmental harm” and “perceived immediacy and stress”.

This paper examines the influence of consumers’ moral intensity, perceived risks and moral judgment on their purchase intention of pirated software. The aspects of moral intensity include magnitude of consequence, social consensus, probability of effect and temporal immediacy. The perceived risks of consumers are related to financial, performance, prosecution and social risks. Moral judgment is based on cognitive moral development and reasoning. Ten hypotheses were developed and tested with data collected using a scenario‐based questionnaire. A hierarchical regression analysis is used to control for variations that are attributed to factors such as gender, age, educational attainment, income, price levels and past software experience of consumers. Results revealed that consumer purchase intention is influenced by certain aspects of their perceived moral intensity, magnitude of consequence, temporal immediacy and social consensus; perceived risks, financial, prosecution and social; and moral judgment, cognitive moral development and moral reasoning. Applicability and implication of the findings as well as suggestions for further research are discussed.

This study investigates the effects of personal values on auditors’ ethical decision making. Previous accounting research has investigated the value profiles of practicing CPAs and accounting students, and the effects of values on accounting students’ ethical decisions. However, the current study is the first to empirically address the role of values in the ethical decision processes of professional auditors. We surveyed a random sample of AICPA members to assess their value preferences and reactions to an ethical dilemma involving client pressure for aggressive financial reporting. Contrary to our hypothesis, personal value preferences did not influence auditors’ perceptions of the moral intensity of the ethical dilemma. As hypothesized, perceptions of moral intensity influenced both ethical judgments and behavioral intentions.

Given the ever‐increasing globalization of economies, growing numbers of marketing firms are expecting more of their profits to be derived from international sales. Global competition is ferocious; thus, developing long‐term partner relationships often becomes a significant competitive advantage. Corporate ethics are of pivotal importance in global business, though globalization also complicates ethical questions, because an individual’s culture affects his/her ethical decision making. Failures to account for the effects of differences in consumers’ culturally‐based ethical values will hinder a marketer’s efforts to expand internationally. Compares consumers from Malaysia and the USA in terms of their perceptions of marketing ethics situations, their attitudes toward business and salespeople, and their personal moral philosophies. The survey results reveal some significant differences between the consumers from these two countries.