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Professional integrity is a fundamental principle of the International Ethics Standards Board for Accountants Code of … Ethics (IESBA, in Code of ethics for professional accountants, IFAC, New York; IESBA, Code of ethics for professional … prior literature on accounting ethics, firm culture, and ethical codes, no prior research has tested whether the …
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Corporate anti-corruption initiatives can make a substantial contribution towards curtailing corruption and advancing efforts to achieve the United Nations’ Sustainable Development Goals. However, researchers have observed that underdeveloped assumptions with respect to the conceptualization...
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While a corporate ethics program is expected to reduce employees’ unethical behavior, understanding the effects of the … ethics program elements on reducing the unethical behavior is a crucial issue. This study aims to explore how a corporate … ethics program with multiple control elements, including punishment, monitoring, internal reporting, code of ethics, ethics …
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This study examines why individuals who are deeply embedded in the organization may engage in unethical pro-organizational behavior (UPB). Drawing from social identity theory and self-affirmation theory, we propose that deeply embedded employees may engage in UPB as a way of promoting or...
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