Date of Award

2026

Document Type

Dissertation

Degree Name

Doctor of Business Administration (DBA)

Department

School of Business

First Advisor

Dr. Paul Shelton

Second Advisor

Dr. Dirk Barram

Third Advisor

Dr. Tim Veach

Abstract

Remote and hybrid employment has expanded rapidly, changing the worldwide accounting profession. Distance accountants face complex ethical issues related to confidentiality, data protection, professional accountability, and regulatory compliance. These problems are well known, but empirical research on how organizational practices affect accountants' perceptions of ethical risk is scarce. This study examines how remote work status, formal ethical oversight systems, and ethical training affect tech accounting professionals' perceptions of ethical risk. A quantitative, cross-sectional research design was adopted using non-stratified purposive sampling. Data were collected through an online questionnaire administered via the Prolific platform, yielding 256 valid responses from accounting professionals based in Texas. The measurement instrument demonstrated strong internal consistency, with an overall reliability exceeding 0.80. Data were analyzed using descriptive statistics, one-way ANOVA, independent- samples t-tests, and Pearson correlation analysis. H1 was rejected because distant work arrangement categories did not differ statistically in perceived ethical risk. This rejection suggests that remote labor does not significantly affect perceptions of ethical risk. H2 was validated: professionals under formal ethical oversight reported considerably higher perceived ethical risk, indicating heightened ethical awareness rather than diminished control. H3 was validated because ethically trained respondents reported higher ethical risk than those without training, indicating more ethical awareness. Further Pearson correlation analysis found positive relationships between distant work, ethical oversight, ethical training, and perceived ethical risk. Age and experience had no effect on ethical risk perception, nor did education. Accounting firms should strengthen and clearly communicate formal ethical oversight mechanisms in remote settings to enhance ethical awareness and accountability. Ethical training should be delivered regularly and treated as a continuous professional development tool to sustain ethical vigilance in digital and decentralized accounting environments.

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