Showing 1 - 10 of 93
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
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
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
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
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
. 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
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
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
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
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