Ethical lapses in major corporations continue to draw public attention to the specter of corporate misconduct. This paper presents a pedagogical approach that is designed to enhance student understanding and appreciation of the challenges that business leaders face when confronted with the...

This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and professional experience on ethical decision-making (EDM). Survey data from 356 tax accountants were analysed using the partial least square structural equation modelling technique....

As a country with the biggest Muslim population in the world, Indonesia is a fascinating avenue to conduct studies about Muslim behavior, including in the workplace context. The present study focuses on exploring religiosity's effect on Islamic work ethic (IWE). Using the 5th and the 7th waves...

This study examines the relationships between the components of ethical decision-making and the factors that contribute to the ethical decision-making of professional accountants. Survey data from 309 professional accountants was analyzed using partial least squares structural equation modeling....

The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model). Additionally, this study integrates one of the variables within the theory of...

This study aims to examine the effect of auditor experience, auditor ethics, professional skepticism, and auditor personality type on fraud detection. This research was designed using a quantitative approach. Data analysis using multiple linear regression model with spps software. There are...

The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation of assets. Further, this study attempts to...

The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry. This study employed an explanatory research design involving the use of simulated data to mirror the...

Assessment of actual practices and initiatives would potentially enhance the implementation of corporate social responsibility. For the same purpose, this work aimed at enumerating specific CSR activities being pursued by large manufacturing businesses and detecting whether there have been...

Every oil producing nation is confronted with a complex and fundamental ethical dilemma. On the one hand, there are moral arguments for the nation to use the petroleum resource for the benefit of society and make it available for countries who do not have this natural resource endowment. On the...