andadherence to its code of ethics are largelyvoluntary. …Contents -- Abstracts & keywords -- The IMA code of ethics and IMA members' ethical perception and judgment -- The …

whether this differed from the practice in both the private and public sectors. Research, amongst all UK police forces, and … some private sector companies and public sector bodies was carried out in 1989. The research examined manpower, training …

application requires the use of surrogates such as net intangible assets (NIA). Attempts to extend research in this area by … establishing additional surrogates, segment sales (SS) and research and development intensity (RD), which can be easily calculated …

This paper reports the findings of a study of how new universities train research students in accounting and finance … research degrees in accounting and finance, and how these problems are addressed. It was found that the new universities have … made a major commitment to research students’ training since 1992. Financial incentives were offered to attract research …

Everyone thinks that they can ask a question that will produce an appropriate range of answers. Research suggests the … hence responses. Dr Belson's research results are reduced to ten hypotheses, and these are translated into an audit context …

the basis of previous research; the causes of problems; the outcomes; the moderator. For each response element the …

by examining their cheating perceptions. Design/methodology/approach – A survey is developed based on cheating actions …-repellants who view such actions as more unethical. Research limitations/implications – The surveyed students may not be …/value – Previous research founds that classroom cheating can be used to predict future workplace cheating among accounting employees …

Machiavellianism. Design/methodology/approach – The paper is based on a field survey of 89 professional accountants employed by … results for high and low Machiavellians also raise interesting questions that should be addressed in future research. …

when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and … the research show that, in evaluating the internal control of an audit client, collectivist culture auditors revise their … auditors is an important input in assessing control risk. In bridging the gap between research and practice, an urgent need has …