Abdolmohammadi, M. J., & Baker, C. R. (2006). Accountants’ value preferences and moral reasoning. Journal of Business Ethics. https://doi.org/10.1007/s10551-006-9064-y
Adams, B. L., Malone, F. L., & James, W. (1995). Confidentiality decisions: The reasoning process of CPAS in resolving ethical dilemmas. Journal of Business Ethics. https://doi.org/10.1007/BF00872117
Anand, V., Ashforth, B. E., & Joshi, M. (2004). Business as usual: The acceptance and perpetuation of corruption in organizations. Academy of Management Executive. https://doi.org/10.5465/AME.2004.13837437
Ayunanda, T. I., & Utami, I. (2015). Urutan, Cara Dan Bentuk Informasi: Pengujian Eksperimental Efek Resensi Dan Keputusan Audit. Seminar Nasional Akuntansi XVIII. Retrieved from https://docplayer.info/30464701-Urutan-cara-dan-bentuk-informasi-pengujian-eksperimental-efek-resensi-dan-keputusan-audit.html
Baird, J. E., & Zelin II, R. C. (2009). An Examination of the Impact of Obedience Pressure on Perceptions of Fraudulent Acts and the Likelihood of Committing Occupational Fraud. Journal of Forensic Studies in Accounting & Business.
Baron, D. P. (2009). A positive theory of moral management, social pressure, and corporate social performance. Journal of Economics and Management Strategy. https://doi.org/10.1111/j.1530-9134.2009.00206.x
Cahyaningrum, C., & Utami, I. (2015). Apakah tekanan ketaatan dan kompleksitas tugas berpengaruh terhadap keputusan etis? Simposium Nasional Akuntansi 18.
Craig Smith, N., Simpson, S. S., & Huang, C.-Y. (2007). Why Managers Fail to do the Right Thing: An Empirical Study of Unethical and Illegal Conduct. Business Ethics Quarterly. https://doi.org/10.1017/s1052150x00002633
Davis, S., DeZoort, F. T., & Kopp, L. S. (2006). The Effect of Obedience Pressure and Perceived Responsibility on Management Accountants’ Creation of Budgetary Slack. Behavioral Research in Accounting. https://doi.org/10.2308/bria.2006.18.1.19
Delaney, J., & Coe, M. J. (2008). Does ethics instruction make a difference? Advances in Accounting Education: Teaching and Curriculum Innovations. https://doi.org/10.1016/S1085-4622(08)09011-1
Dellaportas, S. (2006). Making a difference with a discrete course on accounting ethics. Journal of Business Ethics. https://doi.org/10.1007/s10551-006-0020-7
Dilla, W. N., & Janvrin, D. J. (2010). Voluntary disclosure in annual reports: The association between magnitude and direction of change in corporate financial performance and graph use. Accounting Horizons. https://doi.org/10.2308/acch.2010.24.2.257
Falkenberg, L., & Woiceshyn, J. (2008). Enhancing business ethics: Using cases to reach moral reasoning. Journal of Business Ethics. https://doi.org/10.1007/s10551-007-9381-9
Fleming, D. M., Romanus, R. N., & Lightner, S. M. (2009). The effect of professional context on accounting students’ moral reasoning. Issues in Accounting Education. https://doi.org/10.2308/iace.2009.24.1.13
Fox, R. M., & DeMarco, J. P. (2000). Moral Reasoning: A Philosophical Approach to Applied Ethics (2nd ed.). Harcourt School.
Gaffikin, M., & Lindawati, A. (2012). The Moral Reasoning of Public Accountants in the Development of a Code of Ethics: the Case of Indonesia. Finance Journal.
Gerlach, V. S., Ely, D. P., & Melnick, R. (1980). Teaching and media : A Systematic Approach (2nd ed.). Englewood Cliffs, N.J. : Prentice-Hall.
Guffey, D. M., & McCartney, M. W. (2008). The perceived importance of an ethical issue as a determinant of ethical decision-making for accounting students in an academic setting. Accounting Education. https://doi.org/10.1080/09639280701272666
Haywood, M. E., McMullen, D. A., & Wygal, D. E. (2004). Using Games to Enhance Student Understanding of Professional and Ethical Responsibilities. Issues in Accounting Education. https://doi.org/10.2308/iace.2004.19.1.85
Huss, H. F., & Patterson, D. M. (1993). Ethics in accounting: Values education without indoctrination. Journal of Business Ethics. https://doi.org/10.1007/BF01686451
Illeris, K. (2004). The Three Dimensions of Learning: Contemporary Learning Theory in the Tension Field between the Cognitive, the Emotional and the Social (1st editio). Krieger Pub Co.
Liu, C., Yao, L. J., & Hu, N. (2012). Improving ethics education in accounting: Lessons from medicine and law. Issues in Accounting Education. https://doi.org/10.2308/iace-50150
Lord, A. T., & DeZoort, F. T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations and Society. https://doi.org/10.1016/S0361-3682(00)00022-2
Milgram, S. (2009). Obedience to Authority: An Experimental View (Reprint ed). Harper Perennial Modern Classics.
Nahartyo, E., & Utami, I. (2015). Panduan Praktis Riset Eksperimen. Indeks.
Ormrod, J. E. (2012). Human learning 6th edition. In Pearson Education, Inc.
Özkan, A. H. (2013). Regional differences on the cognition as a constraint on accounting ethics education. Journal of Global Business Issues.
Ponemon, L. A. (1992). Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(92)90023-L
Ricchiute, D. N. (1984). An Empirical Assessment of the Impact of Alternative Task Presentation Modes on Decision-Making Research in Auditing. Journal of Accounting Research. https://doi.org/10.2307/2490715
Robbins, S. P., & Judge, T. A. (2009). Organizational behavior (13th ed.). Pearson.
Schunk, D. H. (2012). Learning theories: An educational perspective. In Reading.
Shaub, M. K., Finn, D. W., & Munter, P. (1993). The Effects of Auditors’ Ethical Orientation on Commitment and Ethical Sensitivity. Behavioral Research in Accounting.
Shawver, T. J. (2006). An Exploratory Study Assessing The Effectiveness of a Professional Responsibility course. Global Perspectives on Accounting Education.
Sternberg, R. (2006). Cognitive Psychology (9780495006th ed.). USA: Thomson Wadsworth.
Suparman, M. A. (2012). Panduan Para Pengajar Dan Inovator Pendidikan (4th ed.). Erlangga.
Tang, F., Hess, T. J., Valacich, J. S., & Sweeney, J. T. (2014). The effects of visualization and interactivity on calibration in financial decision-making. Behavioral Research in Accounting. https://doi.org/10.2308/bria-50589
Thomas, S. (2012). Ethics and accounting education. Issues in Accounting Education. https://doi.org/10.2308/iace-50119
Thompson, K. (1998). Moral Panics (1st ed.). https://doi.org/https://doi.org/10.4324/9780203980903
Thorne, L. (2001). Refocusing ethics education in accounting: An examination of accounting students’ tendency to use their cognitive moral capability. Journal of Accounting Education. https://doi.org/10.1016/S0748-5751(01)00014-8
Williams, J., & Elson, R. (2010). Improving Ethical Education in the Accounting Program: A Conceptual Course. Academy of Educational Leadership Journal.
