Value Preferences as Antecedents of Political Orientation and Moral Reasoning of Certified Public Accountants Data Availability: Contact the authors
Bibliographic record
Abstract
Abstract Prior studies investigating the relationship between moral reasoning (as measured by the defining issues test, DIT) and political orientation have rendered mixed results. We seek to find an explanation for these mixed results. Using responses from a sample of 284 practicing certified public accountants (CPAs), we find evidence that value preferences underlie both moral reasoning and political orientation. Specifically, we find a statistically significant inverse relationship between moral reasoning and conservatism in univariate tests. However, this relationship is no longer significant when eight individual value preferences and gender are taken into account. These results suggest that variations in moral reasoning scores of CPAs are accounted for by their value preferences, which also underlie their relative conservatism.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.011 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.001 |
| Scholarly communication | 0.001 | 0.006 |
| Open science | 0.002 | 0.003 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".