, vol. ., issue ., pp. 1-39, 2025.
Building on Contingency Theory, this study investigates the effects of contingent factors – such as situational factors like teaching auditing ethics and the methods used (active vs. passive) – and cognitive factors like moral intensity on accounting students’ moral decision-making (i.e. moral sensitivity, moral judgment, motivation, and moral character). A 2 × 2 factorial experimental design was employed to test the research hypotheses. The ANOVA results revealed that teaching auditing ethics alone do not fully explain ethical behavior. However, when auditing ethics is combined with teaching methods and moral intensity, it significantly affects ethical decision-making. Specifically, a simple effects analysis indicated that active teaching methods are superior to passive ones in raising students’ awareness of the complexity of ethical dilemmas and the importance of acting ethically, especially when faced with high-materiality ethical issues. The findings also revealed that passive teaching methods, such as traditional lectures and readings, have an impact on students’ moral decision-making similar to not teaching auditing ethics at all. Practical and public policy implications are discussed.
