The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. We accomplish this objective by examining the relationship between the IMA members’ rating of IMA code elements as...

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...

Purpose – This study of audit committee effectiveness, performed in the period immediately preceding the Enron collapse, seeks to determine whether audit committees were beginning to accept more responsibility for corporate governance before such behavior became mandatory....

A domain independent perspective compares international competency studies from The Big 8 White Paper in 1989 to recent studies by the Institute of Management Accountants, Institute of Internal Auditors, International Federation of Accountants, and the American Institute of Certified Public...

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...

Explores the state of the art in internal auditing risk assessment techniques by reviewing professional requirements as stated in Statement of Internal Auditing Standards (SIAS) No. 9 and then examining and discussing currently available risk assessment techniques. Models explored in the study...

Presents a method for teaching ethics developed for the Operational Auditing course at Old Dominion University. Outlines the principles on which the course is based. Describes the distinctive method used, which requires students to form groups and prepare videos of ethical scenarios. Concludes...

Reports on a questionnaire survey of US local government auditors conducted to determine the amount of fraud in state and local governments. Concludes that fraud is a significant problem for state and local governments and finds that management is not responding effectively to “red flags” or...