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  1. Organization of accounting of assets, liabilities and results of the enterprise activities.Maksym Bezpartochnyi - 2023 - Kosice: Vysoká škola bezpečnostného manažérstva v Košiciach.
    The monograph highlights the results of research of theoretical, methodological and practical aspects of the formation of accounting information for the needs of management, regulatory regulation of the accounting system as an institutional factor in the organization and choice of forms of accounting of the enterprise, organization of accounting of assets, liabilities and results of agricultural enterprises. The problems of the methodology for organizing the accounting of individual objects and ways to solve them are revealed. The monograph is intended for (...)
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  2. The Factors Influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia.Ayman Issa - 2017 - Australian Journal of Basic and Applied Sciences 11 (10):1-19.
    BACKGROUND: In today’s world of increased awareness regarding the concepts of corporate social responsibility (CSR) and corporate governance (CG), many firms in the developed countries consider noncompliance with CSR and CG standards as an important source of risk to their reputations with stakeholders. OBJECTIVE: The aim of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independence, board meetings, CEO duality, a firm’s size, leverage, profitability and age. (...)
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  3. Ethical Issues in Accounting and Economics Experimental Research: Inducing Strategic Misrepresentation.David T. Dearman - 2009 - Ethics and Behavior 19 (1):51-59.
    Numerous accounting and economics research studies employ an experimental research method requiring student participants to make representations about an individual characteristic (e.g., ability, cost) that provides a basis for payment of cash rewards. In response, many participants intentionally misrepresent the nature of that characteristic to receive a greater reward. Typically, such studies are deemed to be either exempt from review by institutional review boards (IRBs) or subject only to an expedited review. Moreover, investigators seldom debrief participants, purportedly to avoid contamination (...)
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  4. The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics.Curtis E. Clements, John D. Neill & O. Scott Stovall - 2009 - Journal of Business Ethics 90 (S3):383-391.
    The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...)
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  5. Accounting as Applied Ethics: Teaching a Discipline.Wilfred Dolfsma - 2006 - Journal of Business Ethics 63 (3):209-215.
    In this article it is argued that there are notable parallels between all of the different strands within ethics on the one hand, and accountancy on the other that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non-economists – would benefit substantially (...)
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  6. Ethics Failures in Corporate Financial Reporting.George J. Staubus - 2005 - Journal of Business Ethics 57 (1):5-15.
    Fraudulent financial reporting, financial statements with errors so material as to require restatement, and biased reporting marred by defects such as managed earnings have plagued financial reporting in many countries in recent years. All of those failures are ethics failures that represent breaches of fiduciary duties by individuals who accepted responsibilities but did not fulfill them. The financial reporting system practiced in America is viewed by the parties involved in it as generally satisfactory. However, according to another view, the interests (...)
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  7. An analysis of the certificate of the theory of accounting knowledge and knower structures : a case study of professional knowledge.Thandeka Fortunate Mkhize - unknown
    This research project explores issues around the poor throughput and high dropout rate in the Certificate of the Theory of Accounting by focusing on Accounting knowledge as an object of study. The CTA was identified as a serious block in the steps that one needs to go through on the journey to becoming a Chartered Accountant. Having a clear understanding of Accounting knowledge can lead to finding ways that can make the subject more accessible to students from diverse backgrounds. This (...)
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  8. Business Ethics and Risk Management.Johanna Jauernig & Christoph Luetge (eds.) - 2013 - Dordrecht: Springer.
    This volume explores various aspects of risk taking. It offers an analysis of financial, entrepreneurial and social risks, as well as a discussion of the ethical implications of empirical findings. The main issues examined in the book are the financial crisis and its implications for business ethics. The book discusses unethical behaviour as a reputational risk (e.g., in the case of Goldman Sachs) and the question is raised as to what extent the financial crisis has changed the banks’ entrepreneurial strategy. (...)
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  9. Ethics, Diversity Management, and Financial Reporting Quality.Réal Labelle, Rim Makni Gargouri & Claude Francoeur - 2010 - Journal of Business Ethics 93 (2):335-353.
    This article proposes and empirically tests a theoretical framework incorporating Reidenbach and Robin’s (J Bus Ethics 10(4):273–284, 1991 ) conceptual model of corporate moral development. The framework is used to examine the relation between governance and business ethics, as proxied by diversity management (DM), and financial reporting quality, as proxied by the magnitude of earnings management (EM). The level of DM and governance quality are measured in accordance with the ratings of Jantzi Research (JR), a leading provider of social and (...)
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  10. The ethics of creative accounting.Professor Simon Archer - 1996 - Science and Engineering Ethics 2 (1):55-70.
    Creative accounting, which generally involves the preparation of financial statements with the intention of misleading readers of those statements, is prima facie a form oflying, as defined by Bok.1 This paper starts by defining and illustrating creative accounting. It examines and rejects the arguments for considering creative accounting, in spite of its deceptive intent, as not being a form of lying. It then examines the ethical issues raised by creative accounting, in the light of the literature on the ethics of (...)
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  11. Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course.Joan Van Hise & Dawn W. Massey - 2010 - Journal of Business Ethics 96 (3):453 - 465.
    This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as (...)
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  12. Impact of Job Satisfaction and Personal Values on the Work Orientation of Chinese Accounting Practitioners.George Lan, Chike Okechuku, He Zhang & Jianan Cao - 2013 - Journal of Business Ethics 112 (4):627-640.
    This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...)
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  13. Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature. [REVIEW]Roberta Bampton & Christopher J. Cowton - 2013 - Journal of Business Ethics 114 (3):549-563.
    The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a database of more than 500 articles gathered from a wide range of accounting and business ethics academic journals, this paper describes and analyses the characteristics of what has been published in the past 20 years (...)
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  14. It’s Time for Principles-Based Accounting Ethics.Albert D. Spalding & Alfonso Oddo - 2011 - Journal of Business Ethics 99 (S1):49-59.
    The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct , which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward “principles-based accounting” as part of a convergence with international financial reporting standards, a similar process needs to occur (...)
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  15. (1 other version)Accounting education, socialisation and the ethics of business.John Ferguson, David Collison, David Power & Lorna Stevenson - 2011 - Business Ethics, the Environment and Responsibility 20 (1):12-29.
    This study provides empirical evidence in relation to a growing body of literature concerned with the ‘socialisation’ effects of accounting and business education. A prevalent criticism within this literature is that accounting and business education in the United Kingdom and the United States, by assuming a ‘value-neutral’ appearance, ignores the implicit ethical and moral assumptions by which it is underpinned. In particular, it has been noted that accounting and business education tends to prioritise the interests of shareholders above all other (...)
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  16. (1 other version)Personal values of accountants and accounting trainees in Cyprus.Maria Krambia-Kapardis & Anastasios Zopiatis - 2011 - Business Ethics, the Environment and Responsibility 20 (1):59-70.
    Accountants are neither devoid of ethical dilemmas nor are they immune from financial scandals. In order to improve the credibility of the profession, it is important to study the personal values that qualified and trainee accountants consider important. Using Maccoby's instrument, which measures ‘head’ and ‘heart’ values, qualified accountants (chartered and certified) and trainee accountants were surveyed for the first time in a European Union member country (Cyprus) to ascertain their character ethical traits/personal values. Accountants were found to value ‘head’ (...)
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  17. 'Unfit to serve' post-enron.Regina Frances Burch - manuscript
    Accounting fraud may be the most pervasive type of fraud infecting modern corporations. As demonstrated by recent cases, such schemes may be facilitated by management directors and senior executives who know how to hide fraud within the camouflage of legitimate transactions, by non-management directors who fail to investigate obvious red flags, by ineffective internal control systems, and by accountants, lawyers, bankers and analysts who are captured by their clients. Executives who know of accounting fraud and take no steps to prevent (...)
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  18. Non-enforcement led public oversight of financial and corporate governance disclosures and of auditors.Kathryn Cearns & Eilis Ferran - manuscript
    This paper examines the UK's system for public oversight of financial and corporate governance disclosures by issuers and of auditors, taking account of the framework of European law and institutional arrangements within which that system operates. The paper examines the role of the public bodies that are responsible for oversight and how they relate to the Financial Services Authority (FSA). By presenting a detailed picture of this part of the UK's supervisory infrastructure, the paper demonstrates that there is a more (...)
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  19. The effect of organizational culture and ethical orientation on accountants' ethical judgments.Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz - 2001 - Journal of Business Ethics 34 (2):101 - 121.
    This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...)
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  20. Social impact as a measure of fit between firm activities and stakeholder expectations.Lisa Papania, Daniel M. Shapiro & John Peloza - 2008 - International Journal of Business Governance and Ethics 4 (1):3.
    Institutional investors are increasingly focusing on firms that prioritise Corporate Social Responsibility. In the absence of any objective measure of a firm's CSR Performance, their investment choices are largely guided by independent rating indices that rank firms according to their social performance metrics. As a result, firms looking to increase their attractiveness as targets of social investment focus their CSR efforts on increasing the visibility of activities that are recognised by such indices. However, the validity of these indices as accurate (...)
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Ethical Audits
  1. Corporate Disclosure on Anti-Corruption Practice: A study of Social Responsible.Ayman Issa - 2017 - Journal of Financial Crime 10 (11):20-31.
    This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance (...)
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  2. An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence.Yves Gendron, Roy Suddaby & Helen Lam - 2006 - Journal of Business Ethics 64 (2):169-193.
    This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants ’ commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe that (...)
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  3. Shareholder preferences concerning corporate ethical performance.Marc J. Epstein, Ruth Ann McEwen & Roxanne M. Spindle - 1994 - Journal of Business Ethics 13 (6):447 - 453.
    This study surveyed investors to determine the extent to which they preferred ethical behavior to profits and their interest in having information about corporate ethical behavior reported in the corporate annual report. First, investors were asked to determine what penalties should be assessed against employees who engage in profitable, but unethical, behavior. Second, investors were asked about their interest in using the annual report to disclose the ethical performance of the corporation and company officials. Finally, investors were asked if they (...)
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Social and Environmental Reporting
  1. A Review of Data-Intensive Approaches for Sustainability: Methodology, Epistemology, Normativity, and Ontology.Vivek Anand Asokan - 2020 - Sustainability Science 15.
    With the growth of data, data-intensive approaches for sustainability are becoming widespread and have been endorsed by various stakeholders. To understand their implications, in this paper data-intensive approaches for sustainability will be explored by conducting an extensive review. The current data-intensive approaches are defined as an amalgamation of traditional data-collection methods, like surveys and data from monitoring networks, with new data-collection methods that involve new information communication technology. Based on a comprehensive review of the current dataintensive approaches for sustainability, key (...)
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  2. Corporate Disclosure on Anti-Corruption Practice: A study of Social Responsible.Ayman Issa - 2017 - Journal of Financial Crime 10 (11):20-31.
    This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance (...)
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  3. A Survey of Governance Disclosures Among U.S. Firms.Lori Holder-Webb, Jeffrey Cohen, Leda Nath & David Wood - 2008 - Journal of Business Ethics 83 (3):543-563.
    Recent years have featured a spate of regulatory action pertaining to the development and/or disclosure of corporate governance structures in response to financial scandals resulting in part from governance failures. During the same period, corporate governance activists and institutional investors increasingly have called for increased voluntary governance disclosure. Despite this attention, there have been relatively few comprehensive studies of governance disclosure practices and response to the regulation. In this study, we examine a sample of 50 U.S. firms and their public (...)
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  4. Development of Norms Through Compliance Disclosure.Björn Fasterling - 2012 - Journal of Business Ethics 106 (1):73-87.
    This article introduces compliance disclosure regimes to business ethics research. Compliance disclosure is a relatively recent regulatory technique whereby companies are obliged to disclose the extent to which they comply with codes, ‘best practice standards’ or other extra-legal texts containing norms or prospective norms. Such ‘compliance disclosure’ obligations are often presented as flexible regulatory alternatives to substantive, command-and-control regulation. However, based on a report on experiences of existing compliance disclosure obligations, this article will identify major weaknesses that prevent them from (...)
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  5. The Role of Stakeholders in Sustainability Reporting Assurance.Giacomo Manetti & Simone Toccafondi - 2012 - Journal of Business Ethics 107 (3):363-377.
    The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), stakeholders are significantly consulted and involved—as international literature would indicate—by assurance providers, during assurance processes of SR. We aim at verifying if this practice—known as stakeholder assurance—is in fact widespread in SR assurance by carrying out empirical research, through content analysis, into a sample of 161 assurance statements (...)
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  6. Sustainability auditing and reporting: The canadian experience. [REVIEW]David Nitkin & Leonard J. Brooks - 1998 - Journal of Business Ethics 17 (13):1499-1507.
    This paper reviews the experience of 174 of Canada's largest 1500 public and private sector corporations which have begun to incorporate sustainable development management and reporting as part of their operations. Answers are provided to three main questions: Why have they implemented this initiative? What progress has been made in terms of sustainability audit practice – frequency, focus, organization of the audit team –, internal communication, and external reporting? And where has, and will the leadership for the sustainability audit movement (...)
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  7. Attitudes towards corporate social responsibility and perceived importance of social responsibility information characteristics in a decision context.Hai Yap Teoh & Godwin Y. Shiu - 1990 - Journal of Business Ethics 9 (1):71 - 77.
    This study addressed the questions of perceived importance of social responsibility information (SRI) characteristics in a decision context, as well as the attitudes of institutional investors toward social responsibility involvement. The results showed that SRI presently disclosed in company annual reports did not have any significant impact on institutional investors' decisions. However, if SRI were presented in quantified, financial form, and were focused on product improvement and fair business practices, such information would be perceived as more important for investment decisions. (...)
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Accounting Ethics, Misc
  1. Ethics Matters: The Integration of Ethical Considerations in Management Accounting Textbooks.Berend van der Kolk - 2019 - Accounting Education 28 (4):426-443.
    This paper examines the integration of ethical considerations in management accounting (MA) education. Drawing on the work of Alisdair MacIntyre, it is argued that MA instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, this paper contends that MA students should be trained to take these moral implications into consideration alongside MA's technical aspects. A content analysis is carried out to examine the integration of ethical considerations in top-ranked MA textbooks. The findings indicate that (...)
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  2. (2 other versions)Accountant’s Truth: Knowledge and Ethics in the Financial World, by Matthew Gill, New York: Oxford University Press, 2009; 153 pages plus appendices. [REVIEW]James Aho - 2011 - Business Ethics Quarterly 21 (1):189-193.
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  3. Corporate Disclosure on Anti-Corruption Practice: A study of Social Responsible.Ayman Issa - 2017 - Journal of Financial Crime 10 (11):20-31.
    This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance (...)
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  4. Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning?Mohammad J. Abdolmohammadi, William J. Read & D. Paul Scarbrough - 2003 - Journal of Business Ethics 42 (1):71-81.
    Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/thinking (ST) cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels (...)
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  5. Accountancy as Computational Casuistics.James Franklin - 1998 - Business and Professional Ethics Journal 17 (4):21-37.
    When a company raises its share price by sacking workers or polluting the environment, it is avoiding paying real costs. Accountancy, which quantifies certain rights, needs to combine with applied ethics to create a "computational casuistics" or "moral accountancy", which quantifies the rights and obligations of individuals and companies. Such quantification has proved successful already in environmental accounting, in health care allocation and in evaluating compensation payments. It is argued that many rights are measurable with sufficient accuracy to make them (...)
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  6. Accountants' value preferences and moral reasoning.Mohammad J. Abdolmohammadi & C. Richard Baker - 2006 - Journal of Business Ethics 69 (1):11 - 25.
    This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...)
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  7. Ethics and self-regulation for CPAs in the U.s.A.William J. Bollom - 1988 - Journal of Business Ethics 7 (1-2):55 - 61.
    This paper explores three questions: (1) Why should Certified Public Accountants (CPAs), as a group, adhere to their code of ethics? (2) Why should an individual CPA adhere to the code? (3) Of what significance are the answers to these questions in regards to possible changes in the accounting curriculum and the CPA profession's present concern for self-regulation through quality control reviews? The paper concludes that all college accounting majors should be required to take an ethics course and that the (...)
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  8. Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. [REVIEW]Gail Eynon, Nancy Thorley Hills & Kevin T. Stevens - 1997 - Journal of Business Ethics 16 (12-13):1297-1309.
    The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...)
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  9. Accountancy and the quantification of rights: Giving moral values legal teeth.James Franklin - 2007 - Centre for an Ethical Society Papers.
    If a company’s share price rises when it sacks workers, or when it makes money from polluting the environment, it would seem that the accounting is not being done correctly. Real costs are not being paid. People’s ethical claims, which in a smaller-scale case would be legally enforceable, are not being measured in such circumstances. This results from a mismatch between the applied ethics tradition and the practice of the accounting profession. Applied ethics has mostly avoided quantification of rights, while (...)
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  10. Ethical aspects of internal auditing.Asher Friedberg - 1998 - Journal of Business Ethics 17 (8):895-904.
    This article is intended to emphasize several ethical issues relating to the activities of the internal auditor. The points of view expressed relate mainly to the public sector of Israel. Beyond the discussion of the specific issues against its unique Israeli background (Internal Audit Law), the discussion throws light on general problems that have not yet been solved.
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