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The welcome rise of replication tests in economics has not been accompanied by a single, clear definition of replication. A discrepant replication, in current usage of the term, can signal anything from an unremarkable disagreement over methods to scientific incompetence or misconduct. This...
Persistent link: https://www.econbiz.de/10011268328
, economic, social, cultural and business environment, and Koreans blame companies for the current Korean accounting fraud and … and purposes. The result of this study indicates the establishment and enforcement of accounting ethics and philosophy …
Persistent link: https://www.econbiz.de/10009352447
We may affirm that there is a cost for those who choose to live ethically in the midst of a world where fraud … proliferate. The issue of business ethics has gained great relevance today, not only from research or journals that have …. Both from the political and economic perspective, social responsibilities, the headlines on benefits due to fraud, bribery …
Persistent link: https://www.econbiz.de/10009421681
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
in corporate governance practices across the globe. The scandals have sparked fresh debate on ethics and whether it can …
Persistent link: https://www.econbiz.de/10010670379
Although, apparently, financial and accounting activity can be seen as a rigid activity which does not leave any room to creativity, however quite often this state of facts was countered through deviations from the principle of fair view achieved through knowingly distortions of the financial...
Persistent link: https://www.econbiz.de/10010641619
The problem of ethics in the financial/accounting activity permanently generates controversy. Starting with the options … of certain famous specialists in the financial/accounting field, the paper presents beforehand the ethics concept and the … characteristics of an ethical decisions, focusing after that on the ethics and creativity issue in the financial/accounting field …
Persistent link: https://www.econbiz.de/10010632648
objectives consist of knowing the level in which financial-accounting professionals apply the professional ethics’ standards …
Persistent link: https://www.econbiz.de/10008511979
involving earnings management, fraudulent financial reporting, corporate governance and ethics. Design … of view. The influence of corporate governance and the role of ethics and behavior are introduced as part of an … significance and relevance of academic research. Originality/value – The paper introduces and integrates ethics and behavior as …
Persistent link: https://www.econbiz.de/10004987694
Companies are sometimes accused of misleading the market. The SEC can punish this with enforcement actions. Alternatively, shareholders can seek redress through a shareholder class action (SCA). Thus, using a sample of 416 securities class actions, this paper shows that SCAs are a catalyst to...
Persistent link: https://www.econbiz.de/10010688285