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Ethical decision-making dynamics : insights from professional accountants

P., Ishwara; Mekonnen, Naod - In: Cogent business & management 11 (2024) 1, pp. 1-23

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....

Persistent link: https://www.econbiz.de/10014534121

A perspective on the whistleblowing intention of internal auditors : an integrated ethical decision-making model

Antoh, Alfiana; Sholihin, Mahfud; Sugiri, Slamet; … - In: Cogent business & management 11 (2024) 1, pp. 1-25

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...

Persistent link: https://www.econbiz.de/10014536222

Rethinking the accounting ethics education research in the post- COVID-19 context

Mardawi, Zeena; Seguí-Mas, Elies; Tormo-Carbó, Guillermina - In: Cogent business & management 8 (2021) 1, pp. 1-18

Now more than ever before, studies of accounting ethics should be at the front of every research that is commenced … throughout and following COVID-19 to protect students, academics, professionals, and broader communities. Accounting Ethics … accounting ethics education literature and to pay closer inception in facing the waves of destressing and the repeated financial …

Persistent link: https://www.econbiz.de/10012629673

Financial reporting, public services and local executives’ re-electability in Indonesia

Furqan, Andi Chairil; Wardhani, Ratna; Martani, Dwi; … - In: Cogent business & management 8 (2021) 1, pp. 1-22

This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which...

Persistent link: https://www.econbiz.de/10012643076

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government institutions

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...

Persistent link: https://www.econbiz.de/10014470015

Teaching business ethics: Plato was right

Perri, David F.; Teague, Megan V. - In: Cogent business & management 9 (2022) 1, pp. 1-25

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...

Persistent link: https://www.econbiz.de/10014444120

Determinants of information users in local public accounting

Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; … - In: Cogent business & management 9 (2022) 1, pp. 1-20

The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...

Persistent link: https://www.econbiz.de/10014439685

The influence of audit committee characteristics on the ethical disclosure of sharia compliant companies

Nugraheni, Peni; Syed Musa Alhabshi; Bin Rosman, Romzie - In: Cogent business & management 9 (2022) 1, pp. 1-14

The audit committee (AC) is an important mechanism within the corporate governance structure. Corporate misconduct and business failure have prompted greater scrutiny of the AC role. This study examines the effect of AC characteristics on disclosure, namely Islamic business conduct (IBC)...

Persistent link: https://www.econbiz.de/10014435755

Effect of spirituality and ethics on green advertising, and the multi- mediating roles of green buying and green satisfaction

Jalees, Tariq; Qabool, Sahar; Zaman, Syed Imran; Kazmi, … - In: Cogent business & management 8 (2021) 1, pp. 1-26

.e., green brand, green satisfaction, green advertising, green buying behavior, and spirituality ethics. The study has taken a …), it (green satisfaction) has significant mediating roles on ethics (ET) and green buying behavior (GBB) (H8); spiritually … (SP) and green buying behavior (GBB) (H9); ethics, and green satisfaction (H10); Spirituality and green satisfaction (H11 …

Persistent link: https://www.econbiz.de/10012659528

Ethically minded consumer behavior of Generation Z in Vietnam : the impact of socialization agents and environmental concern

Tri D. Le; Hoang Duc Tran; Thi Que Huong Hoang - In: Cogent business & management 9 (2022) 1, pp. 1-22

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...

Persistent link: https://www.econbiz.de/10014433749