The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature as a factor that could improve the quality of financial reports. However, Ghana has not attained the desired levels of financial reporting quality after the adoption of IFRS....

This paper aims to examine the influence of SSBs’ characteristics toward Sharia compliance of Islamic banks in Asia and Gulf Cooperation Council (GCC). An epistemological model of the unity of knowledge was applied to determine the contribution of SSB to the Sharia compliance of Islamic banks...

Over decades, public procurement in Tanzania experienced critical reforms; however, not much is known about the reforms and hence there is a dearth of comprehensive reviews about them. The current study reviews existing literature relating to public procurement reforms, practices, and compliance...

This study examined the influence of corporate governance characteristics: size, women on board, financial skills of members, frequency of meetings and financial skills of the supervisory committee on compliance with International Financial Reporting Standards (IFRSs). The study was premised on...

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...

With a young population structure, young consumers in Vietnam have been becoming a driving force and a major purchasing power behind the economic development. While ethical issues associated with consumerism have been a topic of discussion in the society, young consumers have stepped up to 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...

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....

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...