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From legitimacy by character to legitimacy by image

Hooper, Keith; Xu, Gina - In: Managerial Auditing Journal 27 (2012) 8, pp. 754-773

' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from … by character employing the concepts of virtue ethics. The concepts of virtue ethics have now largely disappeared from the … Economist Journal describes as a steady decline in professional ethics. There has been a shift from legitimising the character …

Persistent link: https://www.econbiz.de/10014929305

Ethics, Law and Computer Hacking

Vinten, Gerald - In: Managerial Auditing Journal 5 (1990) 4

Computer hacking is discussed sequentially with respect to: social and business ethics, fraud legislation, computer …

Persistent link: https://www.econbiz.de/10014929347

Internal Audit after Maxwell and BCCI: Public Responsibility versus Loyalty to the Organization

Vinten, Gerald - In: Managerial Auditing Journal 7 (1992) 4

Discusses the BCCI scandal, with particular reference to the part played by auditors Price Waterhouse. Declares the IIA Position Paper on Whistleblowing to be inadequate and urges reform of corporate governance: the selection and training of non‐executive directors must be improved and their...

Persistent link: https://www.econbiz.de/10014929383

White Knights, Greenmail and the Poison Pill

Malachowski, Alan R. - In: Managerial Auditing Journal 7 (1992) 4

opposing positions on the morality of “unfriendly acquisitions”. …

Persistent link: https://www.econbiz.de/10014929386

Acquisition and Value: The Ethical Audit

Malachowski, Alan - In: Managerial Auditing Journal 8 (1993) 1

Argues that hostile takeovers cannot be morally justified on grounds which involve valuations sanctioned by prevalent interpretations of The Efficient Market Hypothesis . Demonstrates that such “valuations” are morally inadmissible on account of their “circularity”. Recommends a...

Persistent link: https://www.econbiz.de/10014929397

Do Internal Auditors and Management Accountants Have Different Ethical Philosophies

Ziegenfuss, Douglas E.; Singhapakdi, Anusorn; … - In: Managerial Auditing Journal 9 (1994) 1, pp. 4-11

Examines whether internal auditors and management accountants have different personal ethical philosophies. Also examines the possible presence of intervening variables such as personal (i.e. age, gender, experience, education, professional certification and salary) or environmental factors...

Persistent link: https://www.econbiz.de/10014929418

Professional Values and the Ethical Perceptions of Internal Auditors

Ziegenfuss, Douglas E.; Singhapakdi, Anusorn - In: Managerial Auditing Journal 9 (1994) 1, pp. 34-44

Examines the influence which the Institute of Internal Auditors′ Code of Ethics has on its members′ ethical perceptions … operationalized by the members′ use of the code of ethics, influence their perceptions of ethical problems in a positive way. However …

Persistent link: https://www.econbiz.de/10014929419

The Social Audit and Ethics

Natale, Samuel M.; Ford, Joseph W. - In: Managerial Auditing Journal 9 (1994) 1, pp. 29-33

Written in response to many enquiries about how the social audit is linked to quality control issues, reviews the developmental history of the social audit and its links to government regulations. Discusses and analyses ethical dilemmas.

Persistent link: https://www.econbiz.de/10014929420

The IIA Code of Ethics: An International Perspective

Vanasco, Rocco R. - In: Managerial Auditing Journal 9 (1994) 1, pp. 12-22

Highlights similarities among the codes of ethics promulgated by professional societies in the United States such as … Management Accountants (IMA), and the EDP Auditors Association (EDPAA). Takes the Code of Ethics of the Institute of Internal … ethics may not meet the needs of an international group, international professional societies may wish to consider …

Persistent link: https://www.econbiz.de/10014929421

Ethical Perceptions of CPAs

Finn, Don W.; Munter, Paul; McCaslin, Thomas E - In: Managerial Auditing Journal 9 (1994) 1, pp. 23-28

There has been an increasing concern about ethical behaviour in the accounting profession. Examines CPAs′ perceptions about the ethical behaviour which currently exists in the accounting profession. Results indicate that there is a polarity which exists among CPAs. Many believe that...

Persistent link: https://www.econbiz.de/10014929422