Although no method yet has been found to guarantee the optimum quality level for the financial information users, and implicitly the quality of accounting and audit services, the efforts concerning these aspects have lately intensified, and a multitude of elements that influence quality in audit...

The intention of this study was to find out how students from Adventist secondary schools in Same District of Tanzania evaluated their teachers’ practice of ethical principles. The evaluation addressed the following research variables: behavior and conduct of teachers, relationship of teacher...

The process of awarding public contracts is one of the most important stages of obtaining a sustainable development for the member states of the European Union. At the same time, public procurement experts are under constant moral pressure generated by their difficult assignments. This paper is...

Islamic and cooperative banks such as credit unions are broadly similar in that they both share some risk with savers. However, risk sharing goes along with ownership control in cooperatives, whilst Islamic banks share risk with borrowers and downside risk with depositors. Islamic banking is...

The basic ethical values enhancing good corporate governance - as they are internationally recognised in national and international reports about corporate governance from the Cadbury report (1992) to the OECD Principles (2004) - are the following ones: fairness, accountability, transparency....

There is always an ethical dimension insufficiently explored beyond the list of identified causes of occupational accidents. This leads to a sequence of inappropriate or wrong decisions, adopted at the organizational, human and/or technical level, , leading to tragic events, often with...

We explore the impact of construal level on decisions involving conflicts between multiple ethical principles. Whereas abstract mindsets are associated with a focus on ethical issues and superordinate concerns, concrete mindsets are associated with financial self-interest. With abstract...

Given the growing interest in religion and spirituality in the community and workplace, we consider what light one of the oldest sources of human ethics, the Torah, can throw on the vexing issues of contemporary employment ethics and social sustainability. We specifically consider the Torah...