The Influence of Moral Courage on Professional Skepticism of Filipino Certified Public –

Accountants – Practitioners.

Part I. Informed Consent

You are invited to participate in this research. This study aims to determine the effect of Moral Courage
towards Professional Skepticism of CPAs. This study is being conducted by researchers from the UST –
Alfredo M. Velayo College of Accountancy.

To participate in this study, you must meet the following criteria:

1. Certified Public Accountant

2. Employed in a small or medium-sized accounting/auditing firm

3. Practicing in the private sector

Participation in this study is voluntary. If you decide to participate in this study, you will be directed to a
series of relevant questions on the following pages of this Google Form. This will take approximately 10
-15 minutes of your time. If you withdraw from the study before data collection is complete, your data
will be removed from the collection.

This study complies with the Data Privacy Act of 2012. All gathered information will be kept confidential
and personal details will not be disclosed. The data collected will be used for research purposes only.

If you have any questions, you may contact the leader or assistant leader of the group.

Jana Ysabel Gutierrez – janaysabel.gutierrez.acct@ust.edu.ph

Bettina Alec Francesca Flores – bettinaalec.flores.acct@ust.edu.ph

Please indicate “Yes” below to signify your acceptance.

Part II. Demographics

Name: __________________________

Age: __________

Years in the profession: _____________

Name of Company: _________

E-mail address: ______________

Part III. Professional Moral Courage Scale

Instruction: Evaluate the statements as they pertain to you at work as 1 being “never true” and 7 being
“always true”.

1 2 3 4 5 6 7

Theme 1 – Moral Agency

I am the type of person who is unfailing when it comes to

doing the right thing at work.

When I do my job, I regularly take additional measures to

ensure my actions to reduce harms to others.

My work associates would describe me as someone who is

always working to achieve ethical performances, making
every effort to be honorable in all my actions.
Theme 2 – Multiple Values

I am the type of person who uses a guiding set of

principles from the organization as when I make ethical
decisions on the job.

No matter what, I consider how both my organization’s

values and my personal values apply to the situation
before making decisions.

When making decisions I often consider how my role in

the organization, my boss (supervisor or leader), and my
upbringing must be applied to any final action.

Theme 3 – Endures Threat

When I encounter an ethical challenge, I take it on with

moral action, regardless of how it may pose a negative
impact on how others see me.

I hold my ground on moral matters, even if there are

opposing social pressures.

I act morally even if it puts me in an uncomfortable

position with my superiors.

Theme 4 – Goes Beyond Compliance

 My coworkers would say that when I do my job I do more
than follow the regulations, I do everything I can to ensure
actions are morally sound.

When I go about my daily tasks, I make sure to comply

with the rules, but also look to understand their intent, to
ensure that this is being accomplished as well.

It is important that I go beyond the legal requirements but

seek to accomplish tasks with ethical action as well.

Theme 5 – Moral Goal

It is important for me to use prudential judgment in

making decisions at work.

I think about my motives when achieving the mission, to

ensure they are based upon moral ends.

I act morally because it is the right thing to do.

Part IV. Professional Skepticism Scale

Instruction: Evaluate the statements based on how you generally feel regarding it with 1 being “Strongly
Disagree” and 6 being “Strongly Agree”
 1 2 3 4 5 6

I often accept other people’s explanations without further

thought.

I feel good about myself.

I wait to decide on issues until I can get more information

The prospect of learning excited me.

I am interested in what causes people to behave the way that

they do.

I am confident of my abilities.

I often reject statements unless I have proof that they are true.

Discovering new information is fun.

I take my time when making decisions.

I tend to immediately accept what other people tell me.

I am self-assured.
My friends tell me that I usually question things that I see or
hear.

I like to understand the reason for other people’s behavior.

I think that learning is exciting.

I usually accept things I see, read, or hear at face value.

I do not feel sure of myself.

I usually notice inconsistencies in explanations.

Most often I agree with what the others in my group think.

I dislike having to make decisions quickly.

I have confidence in myself.

I do not like to decide until I’ve looked at all od the readily

available information.

I like searching for knowledge.

I frequently question things that I see or hear.

It is easy for other people to convince me.

I seldom consider why people behave in a certain way.

I like to ensure that I’ve considered most available information

before making a decision.

I enjoy trying to determine if what I read or hear is true.

I relish learning

The actions people take and the reasons for those actions are
fascinating.