Discusses the link between AIDS and marketing for companies, and the effect this has had on conventional and unconventional products. Defines three levels of marketing “unmentionables”: taste, ethical and legal. Owing to the subject‐matter, language and images used in anti‐AIDS...

Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes of final year accountancy students in Ireland and Australia. Students were surveyed as to whether they would accept a bribe and/or cheat in an exam. Their attitudes towards...

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...

The organisational framework for the development of auditing in China evolved from government audit, internal audit and public audit institutions and subsequently provided the focus for services offered by the certified public accounting firms. By the mid 1990s, China’s independent auditing...

This study uses the ethical decision‐making model to examine underreporting and premature audit sign‐off in public accounting. Structural equation modelling results indicate that accountants view premature sign‐off activities differently from underreporting activities. For example, those...

This paper aims to provide an insight into the corporate greed and consequent corporate collapses of companies such as HIH, One.Tel and Harris Scarfe in Australia, while concurrently, Enron, WorldCom and other companies were attracting the attention of the accounting profession, the regulators...