However when the, dependent variable is judgments on Legal vignettes (see Table V), although age and involvement in profession. Activities remain significant at the 1, percent level corporate ethics position is only significant at the 10 percent, level. Consistent with models 1 and 2 understanding of the professional code of conduct remain significant at the 10 percent, level. In addition ethics instruction, received is marginally significant at the 10 percent level in explaining judgments. These. Findings appear to suggest that in legal situations both corporate, ethics position and ethics instructions received by. Individuals have some positive impact (i.e. Less acceptable to questionable situations) on accountants judgment. The findings. ' With respect to legal situations provide support for H2 (Age) and to a lesser extent H4 (Corpesc), 7 (Ethins) and 8 (Code).? H6 (Actprof) is rejected at the 1 percent level.
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