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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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Grounds for Co‐operation: The Investigation of Fraud in the United Kingdom
Tarling, Phil - In: Managerial Auditing Journal 6 (1991) 3
The increasing profile given to fraud in the UK led the author to examine how the police forces were responding and … whether this differed from the practice in both the private and public sectors. Research, amongst all UK police forces, and … and attitudes, concluding that police forces have a homogeneity of approach despite the separate powers of each Chief …
Persistent link: https://www.econbiz.de/10014929355
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Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics
Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, Russell - In: Managerial Auditing Journal 26 (2011) November, pp. 817-839
to be explained by a confluence of agency theory, legitimacy theory and resources-based perspectives. …
Persistent link: https://www.econbiz.de/10009350152
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Risk‐related disclosures by non‐finance companies
Oliveira, Jonas; Lima Rodrigues, Lúcia; Craig, Russell - In: Managerial Auditing Journal 26 (2011) 9, pp. 817-839
to be explained by a confluence of agency theory, legitimacy theory and resources‐based perspectives.  …
Persistent link: https://www.econbiz.de/10014929271
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Stakeholders’ interest in sustainability assurance process
Bepari, Md Khokan; Mollik, Abu Taher - In: Managerial Auditing Journal 31 (2016) 6/7, pp. 655-687
Purpose This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders. Design/methodology/approach This...
Persistent link: https://www.econbiz.de/10014930056
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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