Many of the emerging economies have maintained a good economic record over the last decade or so, implicitly lending credibility to the global development discourse. No matter how commendable, this economic progress cloaks the "problems" inherent in the development discourse, thus warranting a...

Junior (or second-tier) stock markets provide an alternative to listing on main markets, especially for innovative and growth companies and those with relatively low market capitalization. One of the most established such markets is the UK's Alternative Investment Market (AIM), with over 800...

We adopt a historical perspective to understand the current landscape of accountability and governance mechanisms. In adopting assurance as the umbrella concept for audit and internal control, we explore how the notion of accountability ("accountability for what") and the beneficiaries of...

In a world ruled by financial disclosure, the traditional overview of accountability and governance has neglected the extremely important role of management accounting and control. Enron, WorldCom and other major financial scandals redirected that focus. Management accounting and control...

In this chapter, we investigate the role of the institutional context in the construction of (un)ethical accounting behavior. We consider the changing environment of Central and Eastern Europe (CEE), a region characterized by a formal adoption of Western standards and norms accompanied by delays...

Research on accounting ethics in China has been burgeoning in recent decades. This chapter provides an overview of the institutional background and the academic research on accounting ethics in mainland China. It contains four sections. Section 1 describes the institutional background pertaining...

This book chapter provides a general overview of accounting ethics education in two special administrative regions of China, namely, Hong Kong and Macau. This chapter is mainly based on secondary data, and it makes three main observations. First, Hong Kong and Macau universities tend to offer...

This chapter analyses the extent to which international pronouncements on ethics in accounting and auditing are interpreted and practiced in Mauritius, alongside the establishment of World Bank-recommended national regulatory and professional structures. Relying on documentary evidence and...

This chapter explores accounting ethics in Nigeria and South Africa. Whilst previous research has discussed accounting ethics from the professional accountant perspective (professional code of ethics), this chapter explores other perspectives such as environmental and human rights-related ethics...

We explore the intersection of ethics and accounting information systems (AIS) with advanced technologies, and the impact on accountants. Ethical considerations evolve among individuals, organizations, and society, and rapid changes in technology influence ethical judgments, ethical decisions,...