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3 found
  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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