The seeds for the 2007-09 financial collapse were sewn over many years and nurtured by ill-advised governmental housing policy, the presence of pervasive fraud both large and small and the widespread failure of personal integrity. A chronology of bad choices made by individuals and the...

Entrepreneurs face ethical dilemmas and these ethical dilemmas can be resolved using various theoretical models available in the management domain. Majority of the management programmes emphasize on presenting these ethical model concepts without any linkage to the practice. The purpose of this...

Companies that are going to thrive must have a soul. Those that are only concerned with “maximizing shareholder wealth” or “maximizing profit” will find themselves going the way Enron went. CEOs will have to lead the revolution and should be the ones exhorting executives to make...

Purpose This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach This study adopts the experimental method of 2 × 3 between-subjects mixed factorial...

The authors posit that one should not take a binary approach to business ethics because there are gradations. They propose that firms may be classified according to the following metric: Level I: The Totally Unethical Organization; Level II: The Legalistic Unethical Organization; Level III: The...

This article aims to review the economic education literature in Romania for the period 2011-2013, focusing on finding the accounting related topics. For the purpose of the analysis, the 99 articles are categorized in four main sections that are divided by subsections. Over the reviewed period,...

The purpose of this study is to investigate accounting professionals' perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...

Research Question: The main research question is "Has the fraud examination had any impact on accounting and audit students' attitudes to fraud?" Motivation: The problem of financial statement fraud is still actual. Accountants and auditors need a special education about fraud and ethical values...

This paper outlines the use of Faff's (2015, 2017) pitching research template to create a research pitch for a "fantasy" topic. The process of using each section in the template and the scholars' views on the process is detailed and is followed by noting the key learning outcome of the exercise;...