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1 : *,,., (: 65, : 125), ,.,,.,.. * 1. BK21( ). :,, ( ) 50 Tel : ,

2 . 2014, %( ),, (, ), OECD (, ). (Kohlberg, 1981; Piaget, 1932),, (Gilligan, 1982). (,, 1993;, 1996), (,, 2014;, 2004; Eisenberg, Hofer, Sulik, & Liew, 2014). (Dana, Weber, & Kuang, 2007; Shu, Mazar, Gino, Bazerman, & Ariely, 2011).. (Conflict of Interest) (OECD, 2003)., (Thompson, 1993; Wazana, 2000), (DeAngelis, 2000), (Ariely, 2012; Bazerman, Loewenstein, & Moore, 2002) Enron (Cunningham & Harris, 2006; Li, 2010), (Cain, Lowenstein, & Moore, 2005, 2011; Church & Kuang, 2009; Moore, Tetlock, Tanlu, & Bazerman, 2012). (Mazar & Ariely, 2006; Harvey, Kirk, Denfield, & Montague, 2010),. (disclosure). (Ariely, 2012),

3 (Dalley, 2007; Koch & Schmidt, 2009).,, (Sah, Cain, & Loewenstein, 2013; Weinfurt, Friedman, Dinan, Allsbrook, Hall, Dhillon, & Sugarman, 2006).., (Fung, Graham, & Weil, 2007) (Bero, Glantz, & Hong, 2005).. Cain, Loewenstein Moore(2005) 147,,.., (), ().,,., (morally-licensed) (Cain et al., 2011).,.,., (strategic exaggeration) (Loewenstein, Cain, & Sah, 2011).,., Koch Schmidt(2009) 148 Cain (2005). Cain, Koch Schmidt(2009) 2., 1 2.

4 ,., (bias). (Koch & Schmidt, 2009).,.,. (Rest, 1979; Walker, 1984), (Rest, Davison, & Robbins, 1978), (,, 2013), (Farrington, 2001), (Juby & Farrington, 2001; Morash & Rucker, 1989), (Hoffman & Saltzstein, 1967; Palmer & Hollin, 1997), (, 2015;, 2008; Shweder, Mahapatra, & Miller, 1987)., (Sah & Loewenstein, 2014).,..,.,.,., ().,.,.,.,, (Cain et al., 2011; Loewenstein, Cain, & Sah, 2011) (moral licensing) (strategic exaggeration).. KISS, KERIS, DBPia

5 ., 1 (Kang, Moon, Chang, Koo, & Koh, 2013).., , 40,.,., 39.,,,., (: 65, : 125). (IRB) ( SB ). (Cain et al, 2005; Sah et al, 2013). Ruby Rails. IBM, Windows PC.., 2...

6 ,.,., ( 1). 2 1 &., 6.,., 3 3.,.. 5,,.., 1,000,.,.,,. 1:,., 10,000., A 6,000, 3,000

7 , B 3,000, 6,000.,., 1,000,. A, B.,. 2: 15,., 500.,.,.?,., 15.,.

8 :, 2. 6, : 3. :, 4. : A = > : B = > 5. 2 :, 6., : 7. SPSS , 2 t-.

9 1, () 55.3%(N=105), () 44.7%(N=85) 10%.,.,, (x 2 =.110, n.s.)( 1)., t-., (t=-1.975, df=103, p<.05; cohen's d: 0.39)( 2).. (t=-1.115, df=83, n.s.) x 2 (%) 125 (65.8) 68 (64.8) 57 (67.1) (%) 65 (34.2) 37 (35.2) 28 (32.9) 190 (100) 105 (100) 85 (100).110 M (SD) (N) (68) 5.85 (6.15) (37) 8.57 (7.70) 103 t=-1.975* (N) (57) 9.49 (7.87) (28) 11.28(10.05) 83 t= * p<.05

10 2. 1,. 1, (55.3%) (44.7%). 2.,,.,,,..,..,..,,,.,,.,,,,.,, (Sah & Loewenstein, 2014), (Dye, 2001; Gunderson, 1997; Healy & Palepu, 2001; Verrecchia, 2001; Güth et al., 1996, Dalley, 2007; Hall & Berenson, 1998).. (Cain et al., 2005, 2011; Loewenstein et al., 2011),.,.,.

11 .,.,...,. (unconsciously)., (Mazar & Ariely, 2006; Mazar et al., 2008; Moore et al., 2012).,..,.,..,.,. (moral licensing),..,,..,.,.,

12 2 (Sah & Loewenstein, 2014).,. (, 2014;,, 2000)......,..,.,. 1, 2.,,,, 1..,.., (priming)..,.,,

13 .,. (2014)., :? (1), 116., (1993). -DIT -. (1), , (2013).. (1), 331. (2015).?. (1), , (2014).. (4), (1996).. (0), (2008).. (3), , (2001). :. (12), , (2003). :. (1), (2004).. (0), , (2000).. (1), (Transparency International), , Ariely, D. (2012). The Honest Truth About Dishonesty, Harper Collins. (2013). :. Bazerman, M. H., Loewenstein, G. & Moore, D. A. (2002). Why Good accounts do bad audits, Harvard Business Review Bero, L. A., Glantx S., Hong, M. K. (2005). The Limits of Competing Interest Disclosures. Tobacco Control, 14, Cain, D. M., Loewenstein, G. & Moore, D. A. (2005). The Dirt on Coming Clean: Perverse Effects of Disclosing Conflicts of Interest. Journal of Legal Studies, 34(1), Cain, D. M., Loewenstein, G. & Moore, D. A. (2011). When Sunlight Fails to Disinfect: Understanding the Perverse Effects of Disclosing Conflicts of Interest. Journal of

14 Consumer Research, 37. Church, B. K. & Kuang, X. (2009). Conflicts of Interest, Disclosure & (Costly) Sanctions: Experimental Evidence. Journal of Legal Studies, 38(2): Cunningham, G. M. & Harris, J. E. (2006). Enron & Arthur &erson: The Case of the Crooked E & the Fallen A. Global Perspectives on Accounting Education, 3, Dalley, P. J. (2007). The Use & Misuse of Disclosure as a Regulatory System, Florida State University Law Review, 34, Dana, J. & Loewenstein, G. (2003). A Social Science Perspective on Gifts to Physicians from Industry. The Journal of the American Medical Association 290: Dana, J., Weber, R. A. & Kuang, J. X. (2007). Exploiting moral wiggle room: experiments demonstrating an illusory preference for fairness. Economic Theory, 33(1): DeAngelis, C. D. (2000). Conflict of Interest & the Public Trust America Medical Association. The Journal of the American Medical Association, 284(17), Dye, R. A. (2001). An Evaluation of Essays on Disclosure & the Disclosure Literature in Accounting. Journal of Accounting and Economics, 32, Emanuel, E. J. & Thompson, D. F. (2008). The Concept of Conflicts of Interest, The Oxford Textbook of Clinical Research Ethics, 758, Farrington, D. P. (2001). Key Results from the First Forty Years of the Cambridge Study in Delinquent Development. In Thornberry, T. P. & Krohn, M. D. (Eds.) Taking Stock of Delinquency: An Overview of Findings from Contemporary Longitudinal Studies. New York: Kluwer/Plenum, in press. Fung, A., Graham, M. & Weil, D. (2007). Full disclosure: The Perils and Promise of Transparency. Cambridge University Press. Gilligan, C. (1982). In a different voice: Psychological theory and women's development. Cambridge, MA: Harvard University Press. Gunderson, M. (1997). Eliminating Conflicts of Interest in Managed Care Organizations through Disclosure and Consent. Journal of Law, Medicine, and Ethics, 27, Güth, W., Steffen H. & Ockenfels, P. (1996). Two-Level Ultimatum Bargaining with Incomplete Information: An Experimental Study. The Economic Journal., 106(436), Hall, M. A. & Berenson, R. A. (1998). Ethical Practice in Managed Care: A Dose of Realism, Annels of Internal Medicine, 128(5), Harvey, A., Kirt, U., Denfield, G. H. & Montague, P. R. (2010). Monetary Favors and Their influence on Neural Responses and Revealed Preference, The Journal of Neuroscience. 30(28), Healy, P. M. & Palepu, K. G. (2001). Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature. Journal of Accounting and Economics, 31, Hoffman, M. L. & Saltzstein, H. D. (1967). Parent discipline and the child's moral development.

15 Journal of Personality and Social Psychology, 5(1): Holstein, C. B. (1976). Irreversible, Stepwise Sequence in the Development of Moral Judgment: A Longitudinal Study of Males and Females, Child Development, 47(1): Juby, H. & Farrington, D. P. (2001). Disentangling the link between disrupted familes and delinquency, British Journal of Criminology, 41, Kang, B. H., Moon, J. Y., Chang, Y., Koo, Y. M. & Koh, Y. (2013). Current Levels of Conflict of Interest Disclosure in Medical Publications from Korea. Journal of Korean Medical Science, 28(7), Koch, C., & Schmidt, C. (2009). Disclosing Conflict of Interest: Does Experience and Reputation Matter? Accounting, Organizations and Society, 35(1): Kohlberg, L. (1981). Essays on moral development, Vol. 1: The philosophy of moral development. San Francisco, CA: Harper & Row. (1985). :. Li, Y. (2010). The Case Analysis of the Scandal of Enron. International Journal of Business and Management, 5(10), Li, X. & Yang, H. (2015). Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts(April 8, 2015). Available at SSRN:http://ssrn.com/abstract= Loewenstein, G., Cain, D. M. & Sah, S. (2011). The Limits of Transparency: Pitfalls and Potential of Disclosing Conflicts of Interest. American Economic Review: Papers and Proceedings, 101(3), Mazar, N. & Ariely, D. (2006). Dishonesty in Everyday Life and Its Policy Implications. Journal of Public Policy and Marketing, 25(1), Mazar, N., Amir, O. & Ariely, D. (2008). The Dishonesty of Honest People: A Theory of Self-concept Maintenance. Journal of Marketing Research, 45(6), Miller, P. B. & Weijer, H. (2009). Trust and Exploitation in Clinical Research, The Limits of Consent: A Socio-ethical Approach to Human Subject Research in Medicine. Corrigan, O., McMillan, J., Liddell, K., Richards, M. & Weijer, C. (Eds.), Miller, F. H. (1983). Secondary income from recommended treatment: should fiduciary principles constraints physician behavior? In: Gray B. H. ed. The New Health Care for Profit: Doctors and Hospitals in a Competitive Environment. Washington, D. C.: National Academy Press. Monin, B. & Miller, D. T. (2001). Moral credentials and the expression of prejudice. Journal of Personality and Social Psychology, 81(1), Morash, M. & Rucker, L. (1989). An exploratory study of the connection of mother's age at childbearing to her children's delinquency in four data sets. Crime and Delinquency, 35, Moore, D. A., Tetlock. P. E, Tanlu, L. & Bazerman, M. H. (2012). Conflicts of Interest and the Case of Auditor Independence: Moral

16 Seduction and Strategic Issue Cycling, HBS Working Parer # Rev.12/04. OECD (2003). Managing Conflict of Interest in the Public Service. OECD. Palmer, E. J. & Hollin, C. R. (1997). The influence of perceptions of own parenting on sociomoral reasoning, attributions for criminal behaviour, and self-reported delinquency. Personality and Individual Differences, 23(2): Piaget, J. (1932). The Moral Judgment of the Child, Londen: The Free Press. Piff, P. K., Stancato, D. M., Cote, S., Mendoza-Denton, R. & Keltner, D. (2012). Higher social class predicts increased unethical behavior. PNAS, 109(11), Rest, J. R., Davison, M. L. & Robbins, S. (1978). Age Trends in Judging Moral Issues: A Review of Cross-Sectional, Longitudinal, and Sequential Studies of the Defining Issues Test. Child Development, 49(2): Rest, J. R. (1979). Development in Judging Moral Issures. Minneapolis: University of Minnesota Press. Rest, J. R. (1986). Moral development: Advances in research and theory. New York: Praeger; (2008). :. Sah, S., Cain, D. M. & Loewenstein, G. (2013). The Burden of Disclosure: Increased Compliance With Distrusted Advice, Journal of Personality and Social Psychology, 104(2) Sah, S. & Loewenstein, G. (2014). Nothing to Declare: Mandatory and voluntary disclosure leads advisors to avoid conflicts of interest. Phychological Science, 25(2), Shu, L., Mazar, N., Gino, F., Bazerman, M. H. & Ariely, D. (2011). When to Sign on the Dotted Line? Signing First Makes Ethics Salient and Decreases Dishonest Self-Reports, Harvard Business school working paper. Shweder, R. A., Mahapatra, M. & Miller, J. G. (1987). Culture and Moral Development, In: Kajan, J. & Lamb, S. ed. The Emergence of Morality in Young Children. Chicago: University of Chicago Press. Thompson, D. F. (1993). Understanding Financial Conflicts of Interest. The New England Journal of Medicine, 329(8), Verrecchia, R. E. (2001). Essays on Disclosure. Journal of Accounting and Economics, 32, and Economics, 32, Walker, L. J. (1984). Sex Differences in the Development of Moral Reasoning: A Critical Review. Child Development, 55(3): Wazana, A. (2000). Physicians and the Pharmaceutical Industry: Is a Gift Ever Just a Gift? The Journal of the American Medical Association, 283(3), Weinfurt, K. P., Friedman, J. Y, Dinan, M. A, Allsbrook, J. S, Hall, M. A, Dhillon, J. K & Sugarman, J. (2006). Disclosing conflicts of interest in clinical research: views of institutional review boards, conflict of interest committees, and investigators. The Journal of Law, medicine & ethics, 34(3), West, T., Ravenscroft, S. & Shrader, C. (2004). Cheating and moral judgment in the college classroom: A natural experiment. Journal of

17 Business Ethics, 54(2), : : :

18 Factors affecting Disclosing conflicts of Interest on consultation: comparison with Role-oriented and Self-interest Groups Su-Bin Kim 1) Ji-Hye Kim 2) Kyong-Mee Chung 2) 1) The Graduate School of Education, Yonsei University 2) Dept. of Psychology, Yonsei University A conflict of interest (COI) places people in ethical dilemma when providing consultation in a field of business, medical/pharmaceutical industry, research etc. Disclosure is a commonly adopted strategy for the adverse effect of COI, but previous studies have reported inconsistent results. This investigated whether individual differences in pursuing self-interest influence differently on consultation behavior during voluntary- or no-disclosure of COI conditions. A total of 190 adults participated in an on-line experiment which consisted of two tasks. On the 1 st task, participants were divided into either a role-oriented group or a self-interest group depending on their consultation choice on the task. On the 2 nd task, participants were required to choose whether to disclose COI to his/her virtual partner and provided consultation to them. No group differences were found in frequency of choosing voluntary disclosure. For the role-oriented group, the voluntary disclosure group provided unbiased information to the virtual partners than the no disclosure group. However, no group difference between voluntary- and no-disclosure group in the self-interest group. Implications and limitations are further discussed. Key words : Conflicts of interest, Disclosure, Consultation, Moral behavior, Adults' Morality