In the past few years a growing consideration of enterprises’ social role has brought public opinion, management scholars and companies themselves to give more and more attention and space to the concept of ethics. Over the decades, the doctrine has made some considerable progress in defining...

Using a sample of U.S. firms from 2003 to 2018, we examine the effect of an audit client’s code of ethics quality on audit fees. We find that clients with a lower code of ethics quality pay significantly higher audit fees, suggesting that auditors perceive such clients as riskier and charge...

This paper is an action research conducted to demonstrate the connection between the use of power by members of the Board of directors and the social responsibility of the company that reflects the building of the corporate image of the company, which is crucial for increasing its efficiency....

The paper deals with the elements of business ethics and social responsibility, as important factors for improving the corporate image of the organizations, and thus achieving a competitive advantage on the market. The competitiveness and development of the organization in conditions of more and...

Corporations have been getting a bad rap lately. Many blame “corporations” for a litany of ills that, upon closer examination, should be blamed on another institution. Our goal is to analyze a miscellany of fallacies concerning the Citizens United case, corporate personhood, the stakeholder...

Because of the increasing importance of effective and productive management of public organizations, budgetary slack is started to be seen as an important problem for public organizations. In order to contribute the solution of this problem, the current study investigates the effects of...

This study investigates the role of organizational change in moderating the effect of ethical decision making on internal auditor performance. The study population comprises internal auditors who work in the public sector (a government-owned company in Indonesia). Smart Partial Least Square...

A survey reveals that a significant number of forensic accountants believe it is important that corporations that issue certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status. However, there are for-profit forensic...

Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and reporting practices going on in India and abroad. What has been the shift in Reporting Practices by Indian companies? What drives the Indian companies to report on the non-financial...

Whether ethics should be taught and how it should be taught has been questioned by accounting professionals, researchers, and teachers. This experimental study attempts to answer the question and gives further evidence of the beneficial impact of teaching ethics. Participants are sixty students...