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Sanitising business : fraud and ethics
2002
andadherence to its code of ethics are largelyvoluntary. …Contents -- Abstracts & keywords -- The IMA code of ethics and IMA members' ethical perception and judgment -- The …
Persistent link: https://www.econbiz.de/10012672748
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Impact of the Sarbanes-Oxley Act upon management: a behavioural discussion
Linsley, Colin; Linsley, Christine - In: Managerial Auditing Journal 23 (2008) May, pp. 313-327
of legislation on senior management behaviour. Use is made of the Sarbanes-Oxley Act of 2002 and the corporate failures … approach predicts that the effects on management behaviour may be greater than (and in any case will be different from) the … implications – As the paper looks at the effect of legislation on management behaviour this paper shows the value of the …
Persistent link: https://www.econbiz.de/10009367121
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Business students' perception of the image of accounting
Allen, Cheryl L. - In: Managerial Auditing Journal 19 (2004) 2, pp. 235-258
The purpose of this study is to determine whether, in the presence of the 150‐hour requirement, the image of accounting continues to deter high‐quality students from choosing accounting as a major. This study uses the cognitive theory of planned behavior as the framework to investigate the...
Persistent link: https://www.econbiz.de/10014928855
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A measure of perceived auditor ERP systems expertise
Brazel, Joseph F. - In: Managerial Auditing Journal 20 (2005) 6, pp. 619-631
Purpose – The purpose of this study is to develop, assess, and provide uses for a measure of perceived enterprise resource planning (ERP) systems expertise for financial statement auditors. ERP systems are the dominant system used by the public company clients of audit firms. In such settings,...
Persistent link: https://www.econbiz.de/10014928966
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Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion
Linsley, Colin; Linsley, Christine - In: Managerial Auditing Journal 23 (2008) 4, pp. 313-327
of legislation on senior management behaviour. Use is made of the Sarbanes‐Oxley Act of 2002 and the corporate failures … approach predicts that the effects on management behaviour may be greater than (and in any case will be different from) the … implications – As the paper looks at the effect of legislation on management behaviour this paper shows the value of the …
Persistent link: https://www.econbiz.de/10014929113
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A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities
Lenz, Rainer; Hahn, Ulrich - In: Managerial Auditing Journal 30 (2015), pp. 5-33
Purpose – The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is...
Persistent link: https://www.econbiz.de/10011106720
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A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities
Lenz, Rainer; Hahn, Ulrich - In: Managerial Auditing Journal 30 (2015) 1, pp. 5-33
Purpose – The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is...
Persistent link: https://www.econbiz.de/10014930136
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The relationship between accounting students' love of money and their ethical perception
Elias, Rafik Z.; Farag, Magdy - In: Managerial Auditing Journal 25 (2010) March, pp. 269-281
Purpose – The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating perceptions....
Persistent link: https://www.econbiz.de/10009319188
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Effects of ethical context on conflict and commitment among Chinese accountants
Shafer, William E.; Wang, Zhihong - In: Managerial Auditing Journal 25 (2010) May, pp. 377-400
Purpose – The purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on organizational-professional conflict (OPC) and affective organizational commitment (OC) among Chinese accountants. The paper also aims...
Persistent link: https://www.econbiz.de/10009319194
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National culture effects on groups evaluating internal control
Sim, Marc - In: Managerial Auditing Journal 25 (2010) January, pp. 53-78
Purpose – This paper aims to report the results of a cross-national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and Hofstede's national culture are employed. Two...
Persistent link: https://www.econbiz.de/10009319203