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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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The impact of corporate ethical values on perceptions of earnings management
Elias, Rafik Z. - In: Managerial Auditing Journal 19 (2004) 1, pp. 84-98
Earnings management behavior has been a concern in the accounting profession for a long time. This study surveyed 583 certified public accountants (CPAs) in public accounting, industry and academia to determine if there is a link between corporate ethical values and perception of earnings...
Persistent link: https://www.econbiz.de/10014928843
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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
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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
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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
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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
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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
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Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud
Rae, Kirsty; Subramaniam, Nava - In: Managerial Auditing Journal 23 (2008) January, pp. 104-124
Purpose – This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively. Design/methodology/approach –...
Persistent link: https://www.econbiz.de/10009367109