@article{article_473519, title={A Research About Ethical Judgment Levels of Accountants}, journal={Ege Academic Review}, volume={11}, pages={425–438}, year={2011}, author={Kutluk, Filiz Angay and Ersoy, Ayten}, keywords={Muhasebe etiği, ahlaki gelişim, etik yargı}, abstract={Ethical behavior of the accountants is important to maintain the public confidence of the profession and their ethical judgment ability effects the decision making stage when ethical dilemmas are encountered at the accounting environment. The aim of this study is to determine the ethical judgment levels of the accounting professionals and the effect of the demographic variables on the ethical judgment level scores. Ethical judgment levels of the accounting professionals and the effect of the demographic variables are measured by Defining Issues Test improved by Rest (1986). Accounting professionals are in the conventional level and ethical judgment levels of the women are higher than men according to the Defining Issues Test}, number={3}, publisher={Ege Üniversitesi}