Purpose This paper aims to critically analyse the content of the assurance statements of corporate sustainability … statements to the stakeholders groups, sustainability assurance practice cannot be considered as the accountability enabler. With … internal control tool than as a social accounting/auditing instrument. Research limitations/implications A single country …

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

Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in …/value – The results of the research have implications for the accounting profession and accounting education. …

' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from … three different philosophical positions. By contrast, New Zealand's first COE was relatively short and reflected legitimacy … by character employing the concepts of virtue ethics. The concepts of virtue ethics have now largely disappeared from the …

of Ethics in recognizing and resolving ethical dilemmas. We accomplish this objective by examining the relationship …‐deontological approach to ethics as classified by Baker. The results indicate that a statistically significant relationship exists between …

with the questions of accounting, ethics, politics, and self‐interest. Shuster was a lawyer with expertise in governmental …In this age of global terrorism, religious scandals, unbridled capitalism, corporate and accounting scandals, greed … accounting and taxation who was commissioned and sent to Iran (known then as Persia) in 1911 to create a system of accounting …

processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting … characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on …/methodology/approach – A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and …

105 accounting majors at two institutions were surveyed. Forsyth's ethics position questionnaire was used to evaluate the …Purpose – To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to … regression. Findings – Accounting students are generally knowledgeable about the scandals but seem to know considerably less …

Purpose – Given the calls for increased ethics education following recent corporate collapses, this paper aims to … examine the significance of ethical issues that challenge the profession and, more specifically, professional accounting … bodies. Design/methodology/approach – The study assesses the perceptions via an online survey of 66 professional accounting …