The Impact Of Social Influence Pressure On Professional Accountants~ Ethical Reasoning

The advent of the 21st century brought with it an explosion of corporate accounting scandals and related financial irregularities. Names such as Enron, WorldCom, HLH, and others became household names for the wrong reasons. Arthur Anderson, one of the largest accounting firms in the world collapsed in the wake of the collapse of their client, Enron, and the expression "Enron Ethics" reads like the new catchword for the ultimate contradiction between words and deeds (Sims and Brinkmann, 2003).