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andadherence to its code of ethics are largelyvoluntary. …Contents -- Abstracts & keywords -- The IMA code of ethics and IMA members' ethical perception and judgment -- The … empirical analysis of the likelihood of detecting fraud in New Zealand -- The OECD Convention and bribery in international …
Persistent link: https://www.econbiz.de/10012672748
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
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
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
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
fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures … between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly … relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice …
Persistent link: https://www.econbiz.de/10009367109
fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures … between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly … relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice …
Persistent link: https://www.econbiz.de/10014929103
Internal auditors should realize that personnel procedures have a key role to play in preventing control violations. Outlines the main considerations for reviewing the adequacy of personnel procedures. Advocates that companies establish a written policy on abuse and fraudulent use of...
Persistent link: https://www.econbiz.de/10014929443
Proposes a new model for fraud detection that goes beyond internal accounting controls. Historically, internal and … opportunity for fraud or illegal acts to occur. Corporate culture provides a more holistic and comprehensive view of the overall … estimate that the annual cost of fraud exceeds $100 billion. Recognizes the economic impact of fraud and the historical …
Persistent link: https://www.econbiz.de/10014929477
Establishing an audit committee presumably strengthens the external auditor’s independence. Several studies have examined how audit committees affect the selection of the company’s external auditor, negotiate audit fees and enhance the auditor’s independence. But what of the independence...
Persistent link: https://www.econbiz.de/10014929507