Reply.

The article presents a response to discussant's remarks on the five-element model of ethical professional decision making of auditors. Within the five-element model framework, each element could be the focus of further study and discussion which would illuminate auditor behavior. A conclusion was made that the five-element model better synthesized the stage-based models and provided a more direct basis for empirical testing. The relative importance of individual elements in the five-element model has been evaluated based on subjects' rankings of reasons in support of decisions made for seven different dilemma situations. To operationalize the five-element model, two reasons were chosen to represent each of the first four elements. Element 1, gaining an understanding of the situation, involves much more than recognition of rules, standards, principles or norms associated with the problem. Element 2 in the proposed model recognizes that the impact of a situation on the auditor, organization, family and/or other related parties, influences ethical behavior.