Looks to be an interesting paper:

Abstract: There is a significant amount of research and models on ethical decision-making processes; however, there is limited research on how emotions affect ethical evaluations and decisions in an accounting context. Prior research suggests that emotions may shape ethical evaluations and choices made by individuals. This study contributes to the accounting literature by exploring the emotions an accountant may feel when evaluating earning manipulations. This study finds that accountants feel regret when evaluating earnings manipulations.

Keywords: Accounting ethics, ethical decision making, emotions.

Download it here.

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Filed under: Academic research, Auditing, Ethics with tags audit quality, emotions, larry crumbley