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This paper expounds the links between ethics and the accounting profession. It contributes to the understanding by … organizations, their individual Codes of Conduct and how each has its own individual statements dealing with the ethics of its … members. The authors examined the differing ethical theories, the psychology of ethics, the history of ethics in accounting …
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, participants' confidence level in making ethical decision is not related to ethics integration, but influenced by ethics …Whether ethics should be taught and how it should be taught has been questioned by accounting professionals … impact of teaching ethics. Participants are sixty students of professional accounting program in the first semester. Ethical …
Persistent link: https://www.econbiz.de/10012932948
Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit accounting fraud, hence the need for non-static regulatory...
Persistent link: https://www.econbiz.de/10012919651
of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel … understand the phenomenon. However, they all believe that the ethics of artificial intelligence is vital and that the involvement …
Persistent link: https://www.econbiz.de/10014330818
theoretical framework for ‘ethics’ based on principles and rules of professional conduct. Furthermore, the paper aims at comparing … public sector auditors are more compliant with the Code of Ethics than those of private one. Lastly, the divergent answers …
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This study measures the cognitive moral development and tests its interaction with antecedent variables of prosocial behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal auditors of local government (APIPs) to be a...
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