Narrow search
Showing 1 - 10 of 79
Cover Image
Confucian culture and whistle-blowing by professional accountants: an exploratory study
Hwang, Dennis; Staley, Blair; Chen, Ying Te; Lan, Jyh-Shan - In: Managerial Auditing Journal 23 (2008) May, pp. 504-526
Purpose – The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle-blowers in a Chinese cultural society. Design/methodology/approach – The paper examines intent to whistle-blow and...
Persistent link: https://www.econbiz.de/10009367133
Cover Image
Confucian culture and whistle‐blowing by professional accountants: an exploratory study
Hwang, Dennis; Staley, Blair; Te Chen, Ying; Lan, Jyh‐Shan - In: Managerial Auditing Journal 23 (2008) 5, pp. 504-526
Purpose – The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society. Design/methodology/approach – The paper examines intent to whistle‐blow and...
Persistent link: https://www.econbiz.de/10014929123
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education: Integrations from sustainability and ecological resources managem...
Sisaye, Seleshi - In: Managerial Auditing Journal 26 (2011) March, pp. 263-294
. Findings – This paper's contribution to the managerial auditing education literature is based on the proposition that ethics … sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from … systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research. Practical …
Persistent link: https://www.econbiz.de/10009320930
Cover Image
Effects of ethical context and Machiavellianism on attitudes toward earnings management in China
Shafer, William E.; Wang, Zhihong - In: Managerial Auditing Journal 26 (2011) May, pp. 372-392
Purpose – The purpose of this study is to investigate the effects of Chinese industry accountants' perceptions of the ethical context in their organization and Machiavellianism on attitudes toward earnings management. Design/methodology/approach – The research is based on a survey of...
Persistent link: https://www.econbiz.de/10009320936
Cover Image
The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments
Cianci, Anna M.; Bierstaker, James Lloyd - In: Managerial Auditing Journal 24 (2009) May, pp. 455-474
Purpose – The purpose of this paper is to investigate the effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments. Design/methodology/approach – An experiment is conducted in which 71 auditors are assigned to one of four conditions created...
Persistent link: https://www.econbiz.de/10009350123
Cover Image
Establishing a baseline for assessing the frequency of auditors' comments concerning perceived client integrity
Bernardi, Richard A. - In: Managerial Auditing Journal 24 (2009) January, pp. 4-21
Purpose – The purpose of this paper is to examine whether comments made by Big-Six auditors about their post-audit perceptions of the client's integrity were influenced by their firm's rating of the client's integrity prior to the start of the current audit. Design/methodology/approach – The...
Persistent link: https://www.econbiz.de/10009350124