Purpose The purpose of this conceptual paper is twofold: to investigate the nature of corporate social responsibility (CSR) initiatives, and to discuss the effects that several factors have on CSR outcomes by drawing on concepts from organization theory. Design/methodology/approach A qualitative...

Purpose – The purpose of this paper is to critically evaluate the extant literature on ethics of employment relations in China. Toward that goal, a meta‐analytic approach is employed to conclude the business ethical issues from different results and lay foundation for further research by...

There has been growing concern about ghostwriting practices in peer-reviewed biomedical journals. As a result, various proposals have been put forth to abolish or prevent the practice of ghostwriting. In this article, we review the issues underlying ghostwriting in medical research; highlight...

Purpose The purpose of this paper is to find out whether the election of star analysts leads to the conflict of interests between analysts\institutional investors and individual investors. And then, further investigate how the election results to influence the individual investors’ decision...

Purpose To discuss the US Securities and Exchange Commission’s (“SEC’s”) increasing focus on disclosure and conflict-of-interest problems arising from how private equity fund (“PE Fund”) managers allocate expenses between management and fund investors. Design/methodology/approach...

Purpose – The article analyses the findings of the Court in the Arch Cru case relating to manager fiduciary duties under English law and conflicts of interest compliance failings. Design/methodology/approach – This article summarises the Arch Cru case with a focus on fiduciary duties and...

Purpose Explains the US Department of Labor’s newly proposed “Conflicts of Interest” rule and provides a critical analysis of its impact should it be adopted as proposed. Design/methodology/approach Explains the DOL’s proposed Conflict of Interest rule and discusses how it changes the...

Implications of the Sarbanes‐Oxley Act of 2002 for the rendering of tax services by registered public accounting firms are discussed. Certain tax services performed for an audit client that might impair the independence of the audit firm are investigated. Disclosure requirements for tax...

Purpose The purpose of this paper is to examine the direct linkage between professional scepticism and auditor independence. Design/methodology/approach The study reviews the extant literature on professional scepticism, auditor independence, conflict of interest and unconscious bias. Findings...