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...

Examines the influence which the Institute of Internal Auditors′ Code of Ethics has on its members′ ethical perceptions. Also determines whether this influence is greater than members′ personal moral philosophies (i.e. idealism and relativism), and corporate ethical values. Data for the...

Highlights similarities among the codes of ethics promulgated by professional societies in the United States such as The Institute of Internal Auditors (IIA), the American Institute of Certified Public Accountants (AICPA), the Institute of Management Accountants (IMA), and the EDP Auditors...

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...

Focuses on Clemson University’s failed attempt to introduce a code of ethics. Looks at the flaws in the State’s Code of Ethics, and considers the limitations of such a code and the alienation which it can cause. Concludes that, rather than developing a new set of codes, greater emphasis...

With the formation of the International Accounting Standards Committee in the 1970s the natural progression in the 1980s was to bring together developing and underdeveloped nations in the path towards standardization. What the standard‐setting body wished to do was to introduce these countries...

This article discusses ways of giving support to auditors in addressing moral dilemmas. Codes of Ethics are very important in this context but are in the final analysis insufficient devices, because their necessarily generalised form has to be translated into the specific situation and thus...

Almost two centuries of efforts to improve the ethics of American corporations is apparently leading into a movement of the most successful corporations towards establishing and educating employees to use them. Federal laws have been a major motivator. Code provisions often vary according to...

The increasing use of Internet‐based qualitative and quantitative research is based on both “pull” and “push” factors. “Pull” factors include research clients’ demand for faster turnaround and low cost, while marketing research agencies’ naturally competitive endeavours...

Discusses the re‐appraisal of precautions against Legionnaires′ disease required by the publication of official advice documents in 1991. Considers the relevant legislation, response to an outbreak, consequences of breach, the Code of Practice, identification of responsibility, and the HSE...