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Corporate social responsibility disclosures over time: evidence from Malaysia
Haji, Abdifatah Ahmed - In: Managerial Auditing Journal 28 (2013), pp. 647-676
Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment, experienced several significant changes including the recent financial crises and regulatory changes....
Persistent link: https://www.econbiz.de/10010686142
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Corporate social responsibility disclosures over time: evidence from Malaysia
Ahmed Haji, Abdifatah - In: Managerial Auditing Journal 28 (2013) 7, pp. 647-676
Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment, experienced several significant changes including the recent financial crises and regulatory changes....
Persistent link: https://www.econbiz.de/10014930084
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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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Ethical values in the evaluation of corporate social performance
Wynder, Monte; Dunbar, Kirsty - In: Managerial Auditing Journal 31 (2016) 2, pp. 180-196
Purpose – This paper aims to explore two factors that may moderate the relation between an individual’s ethical values and their evaluation of competing ethical and financial outcomes. It is argued that distance (i.e. low proximity) attenuates moral intensity, thereby inhibiting ethical...
Persistent link: https://www.econbiz.de/10014930172
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The Mad Hatter’s corporate tea party
Leung, Philomena; Cooper, Barry J. - In: Managerial Auditing Journal 18 (2003) 6/7, pp. 505-516
This paper aims to provide an insight into the corporate greed and consequent corporate collapses of companies such as HIH, One.Tel and Harris Scarfe in Australia, while concurrently, Enron, WorldCom and other companies were attracting the attention of the accounting profession, the regulators...
Persistent link: https://www.econbiz.de/10014928810
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Governance factors affecting internal auditors' ethical decision‐making
O'Leary, Conor; Stewart, Jenny - In: Managerial Auditing Journal 22 (2007) 8, pp. 787-808
Purpose – The purpose of this paper is to explore the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also aims to explore whether ethical decision making is influenced by years of experience in internal auditing....
Persistent link: https://www.econbiz.de/10014929089
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The impact of social responsibility on business performance
Zairi, Mohamed; Peters, John - In: Managerial Auditing Journal 17 (2002) 4, pp. 174-178
This paper presents social responsibility of business organisations not as a “nice to do” gesture but rather as a critical driver of corporate performance. The paper proposes a perspective on how social responsibility is currently perceived by the global business community, how it is defined...
Persistent link: https://www.econbiz.de/10014928720
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New vistas in reducing the conflicts between tourism and the environment: an environmental audit approach
Batra, G.S.; Kaur, Narinder - In: Managerial Auditing Journal 11 (1996) 4, pp. 3-10
Describes how there has been growing concern in recent years regarding environmental protection and conservation in the field of tourism, and how, within this context measures are being taken to reduce the conflicts between tourism and the environment through the environmental audit approach....
Persistent link: https://www.econbiz.de/10014929517
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Business Ethics and Organisational Change
Gray, R.H. - In: Managerial Auditing Journal 5 (1990) 2
The story of business ethics would seem to be a tale of horses, deckchairs, Molotovs and ostriches. There is little … evidence that the growth in organisational codes of ethics (OCoE) in recent years has had much effect on organisational … ethics experience so closely parallels. The theme here is that business ethics and social responsibility have failed to “root …
Persistent link: https://www.econbiz.de/10014929350
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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