Purpose – The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement‐making ability. Design/methodology/approach – Third‐year accounting students from six Malaysian universities participated in a pre‐...

Purpose – This paper aims to focus on corporate social responsibility and workplace well-being by examining Indonesian Stock Exchange (IDX)-listed companies’ labour disclosures. Design/methodology/approach – Year-ending 2007 and 2010 annual report disclosures of 31 IDX-listed companies are...

Purpose The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs). Design/methodology/approach Annual report disclosures of 223 Indonesia Stock Exchange listed companies for the year ending 2007 are analyzed. The OHSD components...

Purpose – The purpose of this paper is to describe the results of a cross‐sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with...

Purpose – The purpose of this paper is to further extend research (Fan et al. , 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are...

This paper examines the proposition that local congregations within Western Australia provide satisfactory safeguards aimed at limiting opportunities for mismanagement and fraud. A questionnaire survey was administered to a large sample of local congregations of Christian churches. The aim of...

Purpose – The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethical decision-making. This objective is...

A major objective of this study is to develop a guanxi scale with two dimensions, favour-seeking guanxi and, for the first time, a rent-seeking guanxi, based on Ang and Leong's (2000) guanxi scale and Su and Littlefield's (2001) classifications of guanxi orientations. The relationship between...

Purpose –The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethical decision-making. This objective is...