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Ethical decision-making of tax accountants : examining the relative effect of religiosity, re-enforced tax ethics education and professional experience
Kportorgbi, Holy Kwabla; Kwakye, Teddy Ossei; … - In: Cogent business & management 9 (2022) 1, pp. 1-20
This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and …-enforce tax ethics education among their officers and guide the assignment of officers to ethically sensitive tax engagements. The …
Persistent link: https://www.econbiz.de/10014444276
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The dynamic effects of religion : an exploration of religiosity influences on Islamic work ethic over time
Linando, Jaya Addin; Tumewang, Yunice Karina; Nahda, Katiya - In: Cogent business & management 10 (2023) 1, pp. 1-20
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...
Persistent link: https://www.econbiz.de/10014468680
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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
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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
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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
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Roles of religiosity in enhancing life satisfaction, ethical judgements and consumer loyalty
Ho Phi Dinh; Nguyen Van Phuong; Thi Vu Anh Trinh; … - In: Cogent business & management 9 (2022) 1, pp. 1-15
religion in areas such as life satisfaction, faith, ethics, and materialism. Analysis, however, has yet to develop a systematic …
Persistent link: https://www.econbiz.de/10014420178
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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
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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
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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
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More planet and less profit? : the ethical dilemma of an oil producing nation
Hunnes, John A. - In: Cogent business & management 6 (2019), pp. 1-14
, I address a question that to my knowledge is rarely discussed in the business ethics literature: how does an oil …
Persistent link: https://www.econbiz.de/10012115343