Results for 'Internal Audit Management'

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  1.  29
    Internal Audit: Is the ‘Third Line of Defense’ Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability to the Audit Committee.Mélanie Roussy & Michelle Rodrigue - 2018 - Journal of Business Ethics 151 (3):853-869.
    Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives and experienced internal auditors to examine whether CAEs manage the impressions of audit committee members in the annual accountability process. We also provide an illustration of impression management techniques through a documentary case that explores a (...)
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  2.  28
    Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units.Yahel Ma’Ayan & Abraham Carmeli - 2016 - Journal of Business Ethics 137 (2):347-363.
    This study of internal auditors and auditees, who engage in both financial and operational internal audits in Israel, extends theory and research on internal audits in organizational units. It develops and tests a model that examines the role of top management and internal auditors in facilitating learning from internal audits and driving perceived performance improvement. We argue that support from the top management for the internal audit as well as the auditor’s (...)
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  3.  30
    A framework for managing and assessing ethics in Namibia: An internal audit perspective.Nolan Angermund & Kato Plant - 2017 - African Journal of Business Ethics 11 (1).
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  4.  81
    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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  5.  82
    Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting.Steven E. Kaplan & Joseph J. Schultz - 2007 - Journal of Business Ethics 71 (2):109-124.
    The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. (...)
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  6.  90
    The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision.Barbara Arel, Cathy A. Beaudoin & Anna M. Cianci - 2012 - Journal of Business Ethics 109 (3):351-366.
    Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership (...)
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  7. Audit committee features and earnings management: Further evidence from singapore.J.-L. W. Mitchell Der Zahvann & Greg Tower - 2004 - International Journal of Business Governance and Ethics 1 (s 2-3):233-258.
    In this paper, we investigate the link between audit committees and earnings management providing a more comprehensive simultaneous analysis of the influence of audit committee features using a sample of 485 firm-years from Singapore's publicly traded firms during the 2000 2001 calendar period. Empirical findings indicate firms with a higher proportion of independent audit committee members are more effective at constraining earnings management. Firms with audit committees that are more diligent and/or lack the presence (...)
     
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  8. Об'єкти організації внутрішнього аудиту в корпораціях.Maria Shukhman - 2013 - Схід 6 (126):191-196.
    The objects of the Internal Audit Management in corporations are offered and based in the article. Analyzing, systematizing and summarizing scientific labors of many scientists, the types of providing (legal, organizational, informative, methodical, personnel and technical) are defined, the scheme of the internal audit subjects (services) and the internal audit process organization is developed, and a conceptual framework is presented. The results of this investigation phase make a basis of the subsequent justification and (...)
     
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  9.  22
    Do Management Training Grounds Reduce Internal Auditor Objectivity and External Auditor Reliance? The Influence of Family Firms.Ikseon Suh, Adi Masli & John T. Sweeney - 2020 - Journal of Business Ethics 173 (1):205-227.
    We test competing theoretical perspectives of family firm governance in two separate studies by investigating whether family firm control moderates the detrimental effect of a management training ground on internal auditor objectivity and on the external auditor’s decision to rely on the internal audit function. In Study 1, we assess the objectivity of internal auditors working under an IAF that serves as a MTG or non-MTG and located in a family or non-family firm. A key (...)
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  10. Audit committee features and earnings management: further evidence from Singapore.J. L. W. Mitchell Van der Zahn & Greg Tower - 2004 - International Journal of Business Governance and Ethics 1 (2):233-258.
     
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  11.  16
    Earnings management, audit committee effectiveness and the role of blockholders ownership: evidence from UK large firms.Murya Habbash - 2013 - International Journal of Business Governance and Ethics 8 (2):155-180.
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  12.  15
    Audit committee features and earnings management: further evidence from Singapore.J.-L. W. Mitchell Van Der Zahn & Greg Tower - 2004 - International Journal of Business Governance and Ethics 1 (2/3):233.
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  13.  29
    Management Ethics: Integrity at Work.Joseph A. Petrick & John F. Quinn - 1997 - SAGE.
    Management Ethics: Integrity at Work redefines what it means for a manager to function with integrity in the private and public sectorsùdomestically and globally. It integrates the latest theoretical work in both descriptive and normative ethics, and incorporates legal, communication, quality, and organizational theories into a conceptual framework that improves managerial judgment in the handling of moral complexity at work. The authors use their organizational ethics consulting and academic research experience to provide practical assessment and decision-making tools that convert (...)
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  14.  15
    Audit committee independence and financial expertise and earnings management: evidence from China.Radwan Hussien Alkebsee, Gaoliang Tian, Alexandros Garefalakis, Andreas Koutoupis & Panagiotis Kyriakogkonas - 2022 - International Journal of Business Governance and Ethics 16 (2):176.
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  15. Ethical considerations in Risk management of autonomous and intelligent systems.Anetta Jedličková - 2024 - Ethics and Bioethics (in Central Europe) 14 (1-2):80-95.
    The rapid development of Artificial Intelligence (AI) has raised concerns regarding the potential risks it may pose to humans, society, and the environment. Recent advancements have intensified these concerns, emphasizing the need for a deeper understanding of the technical, societal, and ethical aspects that could lead to adverse or harmful failures in decisions made by autonomous and intelligent systems (AIS). This paper aims to examine the ethical dimensions of risk management in AIS. Its objective is to highlight the significance (...)
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  16.  28
    Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies.Nooraisah Katmon & Omar Al Farooque - 2017 - Journal of Business Ethics 142 (2):345-367.
    This study investigates the impact of internal corporate governance on the relation between disclosure quality and earnings management in the UK listed companies, in particular whether governance mechanisms have deterrent effect on earnings management similar to firms’ disclosure quality. Unlike prior literature, we measure a number of board and audit committee-related governance instruments, three disclosure quality proxies and the Modified Jones Model to test the hypotheses of the study on a matched-pair sample data of Investor Relation (...)
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  17.  4
    Management and Organization Paradoxes.Stewart R. Clegg - 2002 - John Benjamins Publishing.
    Paradox — the simultaneous existence of two inconsistent states — has become orthodox. The orthodox is now the paradox. The orthodox world of ordering, controlling and organizing is increasingly opposed to a normalizing world of disordering, disrupting and disorganizing. And organization studies cannot avoid changing its conceptions of reality as that reality changes. In the future, organization studies will be the study of paradox, how to understand it, how to use it. In this book of original contributions addressed to (...) and organization paradoxes the authors address the new state of the field in terms of representations — representing paradoxes — and materialisations — materialising paradoxes. The themes — although varied, ranging from dialectics to internal tensions; from collaborations to ethics and value conflicts; from resistant labourers and wharfies to cartoon characters such as The Simpsons; from the irrationalities of finance to the psychoanalytic rationalities of auditing, and from issues of governance in Asian and international business to the composition of the new knowledge work force in the business professions — cohere around core aspects of paradoxicality. Overall, the contributions to Management and Organization Paradoxes are diverse and challenging. Each contribution takes a different angle on the central theme. All of the chapters illuminate diverse aspects of contemporary paradoxes in management and organization theory. The book provides, in each of its chapters, a challenge to the still overwhelmingly rationalist views of theory and practice that dominate the field and provides new directions for understanding organizations and management.The contributors are drawn from leading European, Australian and Latin American contributors. (shrink)
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  18.  74
    The ability of internal auditors to identify ethical dilemmas.Joseph M. Larkin - 2000 - Journal of Business Ethics 23 (4):401 - 409.
    This study surveys the internal audit department of a large financial services organization. Respondents were challenged to recognize and evaluate ethical and unethical situations often encountered in practice. Four key demographic variables were investigated: gender, age, years of employment and peer group influence. For the most part, respondents view themselves as more ethical than their peers. There does appear to be a gender effect suggesting females' ability to identify ethical behavior better than their male counterparts. This study contributes (...)
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  19.  69
    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 (...)
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  20.  91
    Whistleblowing and the internal auditor.Andrew Chambers - 1995 - Business Ethics, the Environment and Responsibility 4 (4):192–198.
    Whistleblowing is a subject which seizes the media headlines from time to time, and nowhere is such a dilemma of conscience more sensitive than in the area of finance and internal auditing. Additionally, professional organisations are sometimes felt to be less than supportive of their members who occasionally resort to whistlelowing. But how does it look from inside the auditing profession? Professor Chambers is a director of The Institute of Internal Auditors Inc., and a member of the (...) Auditing Standards Board. He is Professor of Audit & Control at the University of Hull, and since 1991 he has chaired the Professional Standards & Guidelines Committee of IIA . He is author of several books and a former Dean of the Business School of City University, London. In 1991 he established Management Audit Ltd., The Water Mill, Moat Lane, Old Bolingbroke, Spilsby, Lincolnshire PE23 4EU, which specialises in services to boards, audit committees and internal auditors. This article was originally presented to the 54e Conférence Internationale of The Institute of Internal Auditors, Inc., organised by the Institut Francais des Auditeurs Consultants Internes. Except where otherwise indicated, the views expressed in this article are those of the author. (shrink)
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  21.  5
    Social Compliance Accounting: Managing Legitimacy in Global Supply Chains.Muhammad Azizul Islam - 2015 - Cham: Imprint: Springer.
    This book covers key discussions involving major US and European multinational companies (MNCs) that source products from suppliers in developing countries. Due to the transfer of production from developed to developing nations, there is an urgent need to establish social compliance as a new form of Corporate Social Responsibility (CSR) and a means by which MNCs can meet expected social standards. The cases described are internationally relevant and can be seen to reflect or represent the behavior of many MNCs and (...)
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  22.  50
    The relevance of social audit for oxfam GB.Elsa Dawson - 1998 - Journal of Business Ethics 17 (13):1457-1469.
    This paper examines what social auditing has to offer Oxfam and similar organisations involved in the collection of charitable donations for international development and relief operations in terms of improving the quality of their work, increasing their accountability to stakeholders, and their capacity to achieve impact in terms of their institutional goals. In looking at the particular case of Oxfam, it discusses issues in relation to the establishment of social auditing with relevance for similar organisations.The paper points out that since (...)
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  23.  4
    Etyka w pracy audytora wewnętrznego.Marzena Krawczyk & Piotr Sekuła - 2008 - Annales. Ethics in Economic Life 11 (2):113-120.
    Internal audit provides an independent and objective opinion to the Board on risk management, control and governance, by measuring and evaluating their effectiveness in achieving an organisation’s agreed objectives. It also provides an independent and objective consultancy service to help line management improve the organisation’s processes. Internal auditors should respect in their work some ethical rules, especially these included in the Code of Ethics formed by the IIA. This code is intended to clarify the standard (...)
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  24.  12
    Individual Auditor Social Responsibility and Audit Quality: Evidence from China.Jeffrey Pittman, Baolei Qi, Yi Si, Zi-Tian Wang & Chongwu Xia - forthcoming - Journal of Business Ethics:1-26.
    Capitalizing on a unique setting in China where auditors disclose their prosocial activities, we examine the role that auditor social responsibility plays in shaping their performance. In one direction, behavior consistency theory implies that individual auditors exhibiting more social commitment in their off-the-job activities behave similarly during engagements, enhancing the quality of their audits. In the other direction, accounting firms’ internal structures along with external disciplinary forces mute the impact of heterogeneous auditor characteristics on their performance. In a staggered (...)
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  25.  11
    Внутрішній аудит і контроль у компанії в контексті управлінської діяльності.Aušra Gabrevičienė, Birutė Petrošienė & Danguolė Šidlauskienė - 2018 - Гуманітарний Вісник Запорізької Державної Інженерної Академії 74:190-198.
    Entities pursuing their objectives focus on the smooth and efficient operations and processes, and optimum use of funds. For this purpose, an internal control system is being implemented in enterprises and organizations, one of the components among these systems is internal audit. The main objective of the internal auditor is to provide an independent and impartial assessment of the entity's performance and provide insights on how to improve its operations. Although internal audit is only (...)
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  26.  44
    Internalization of Environmental Practices and Institutional Complexity: Can Stakeholders Pressures Encourage Greenwashing?Francesco Testa, Olivier Boiral & Fabio Iraldo - 2018 - Journal of Business Ethics 147 (2):287-307.
    This paper analyzes the determinants underlying the internalization of proactive environmental management proposed by certifiable environmental management systems such as those set out in ISO 14001 and the European Management and Auditing Scheme. Using a study based on 232 usable questionnaires from EMAS-registered organizations, we explored the influence of institutional pressures from different stakeholders and the role of corporate strategy in the “substantial” versus “symbolic” integration of environmental practices. The results highlighted that although institutional pressures generally strengthen (...)
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  27.  7
    Handbook of compliance & integrity management: theory and practice.Bleker-van Eyk, C. S. & R. A. M. Houben (eds.) - 2017 - Alphen aan den Rijn, The Netherlands: Wolters Kluwer.
    Handbook of Compliance & Integrity Management' provides a scientific underpinning for the practice of compliance. The compliance discipline in companies and financial institutions has grown exponentially in recent years. In spite of a plethora of works on compliance, the academic discipline on compliance is still in its infancy. This book, which is the result of the researches conducted by the Post-Doctoral Education in Compliance and Integrity Management of the VU University Amsterdam, examines the subject from such crucial and (...)
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  28.  22
    Crisis, Committees and Consultants: The Rise of Value-For-Money Auditing in the Federal Public Sector in Canada. [REVIEW]Clinton Free, Vaughan S. Radcliffe & Brent White - 2013 - Journal of Business Ethics 113 (3):441-459.
    This paper investigates the key drivers behind the origins of value-for-money (VFM) audit in Canada and the aims, intents, and logics ascribed by the original proponents. Drawing on insights from governmentality and New Public Management, the paper utilizes analysis methods adapted from case study research to review a wide range of primary documentation (e.g., Hansards from the Public Accounts Committee, House of Commons debates, the so-called Wilson report and the FMCS study) and secondary documentation (newspaper articles, Office of (...)
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  29.  6
    The Riskification of Internal Auditors’ Ethical Deliberation: An Emerging Third Logic Between Norms and Values?Marion Brivot, Mélanie Roussy & Yves Gendron - forthcoming - Journal of Business Ethics:1-22.
    What ethical challenges do internal auditors (IAs) encounter in their professional role, and how do they navigate these hurdles, especially when weaving risks into their ethical judgments? Anchored in philosophical concepts distinguishing norms from values, and the notion that risk is intrinsically moral, this research delves into interviews of 33 Canadian public sector IAs across various government strata. This primary data are enriched by insights from archival documents and an ethics training session attended by 11 internal audit (...)
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  30.  19
    Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms.Jorien L. Pruijssers, Pursey P. M. A. R. Heugens & J. Van Oosterhout - 2020 - Journal of Business Ethics 162 (1):149-167.
    Tournament-like promotion systems are the default in audit firms, which are generally internally owned professional partnerships. While awarding promotions in a contest-like fashion stimulates contestants’ motivation and productivity, it may also upset an organizations’ ethical climate and trigger ethically adverse behaviors. Since nearly all research on promotion tournaments in management has been conducted in public firms, little is known about how these incentive systems operate in professional partnerships. In this study, we analyze how the perception of the two (...)
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  31.  16
    Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms.Jorien L. Pruijssers, Pursey P. M. A. R. Heugens & J. Van Oosterhout - 2020 - Journal of Business Ethics 162 (1):149-167.
    Tournament-like promotion systems are the default in audit firms, which are generally internally owned professional partnerships. While awarding promotions in a contest-like fashion stimulates contestants’ motivation and productivity, it may also upset an organizations’ ethical climate and trigger ethically adverse behaviors. Since nearly all research on promotion tournaments in management has been conducted in public firms, little is known about how these incentive systems operate in professional partnerships. In this study, we analyze how the perception of the two (...)
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  32. Association between board of director characteristics and the amount of voluntary audit committee disclosures.J.-L. W. Mitchell Der Zahvann - 2004 - International Journal of Business Governance and Ethics 1 (s 2-3):210-232.
    This study empirically examines the association between certain director characteristics and the extent of voluntary audit committee disclosure in annual reports. Results suggest that Singapore's publicly traded firms are more likely to voluntarily disclose audit committee related information as: the number of board members increases; different individuals occupy the roles of CEO and board chairperson; and the proportion of independent directors serving on the board increases. Findings, however, fail to show any association between the amount of voluntary (...) committee disclosure and the percentage of executive directors' ownership. Documented findings are of interest and benefit to various parties including regulators, corporate governance reformists, and corporate management. For instance, findings imply that a positive by-product of implementing major corporate governance reforms currently championed by corporate governance reformists will be an increase in audit committee disclosures. As a result, there will be less pressure on regulators to develop, introduce, and enforce mandatory audit committee disclosures that may be potentially intrusive to a firm's management. (shrink)
     
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  33.  10
    Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?Peipei Pan & Chris Patel - forthcoming - Journal of Business Ethics:1-21.
    We contribute to the literature on intentions to report wrongdoing by examining whether Chinese internal auditors make consistent judgments when an ethical dilemma is presented in English and when the same dilemma is presented in Chinese. We invoke cultural frame switching theory, and our findings, which are based on a randomized experiment using between-subjects and within-subject mixed design, support the hypothesis that Chinese internal auditors are more likely to report wrongdoing when the ethical dilemma is presented in English (...)
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  34.  26
    Does technology and innovation management improve market position? Empirical evidence from innovating firms in South Africa.Leon Oerlemans, Gerrit Rooks & Tinus Pretorius - 2005 - Knowledge, Technology & Policy 18 (3):38-55.
    There is a growing recognition of the central role of technology and knowledge management for market success of organizations. Little is empirically know, however, about this relationship. Drawing on the South African Innovation Survey, a unique dataset on innovative behavior of South African firms in manufacturing and services, this paper investigates the question to what extent and in which ways do technology and innovation management activities affect firms’ market position. Findings show that conducting technology strategy activities pays out. (...)
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  35.  72
    The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments.Nonna Martinov-Bennie & Gary Pflugrath - 2009 - Journal of Business Ethics 87 (2):237 - 253.
    This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants (...)
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  36.  15
    Dark Triad Managerial Personality and Financial Reporting Manipulation.Martin Mutschmann, Tim Hasso & Matthias Pelster - 2021 - Journal of Business Ethics 181 (3):763-788.
    We investigate the relationship between the dark triad personality traits (Machiavellianism, narcissism, and psychopathy) of managers and the practice of reporting manipulation using a primary survey of 837 professionals working in accounting and finance departments. We find that (a) managers who exhibit dark personality traits are associated with a higher prevalence of fraudulent accounting practices in their accounting and finance departments and (b) traditional risk management mechanisms are only partially effective in mitigating this effect. Internal audits are effective (...)
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  37.  28
    Should Independent Board Members with Social Ties to Management Disqualify Themselves from Serving on the Board?Udi Hoitash - 2011 - Journal of Business Ethics 99 (3):399 - 423.
    This paper examines whether independent directors who have social ties to management (inside directors) can effectively perform their fiduciary duty to monitor management on behalf of shareholders. Ex ante, it is not clear whether social ties will enhance or obstruct the quality of board performance. Theory suggests that directors who are socially tied to management are ineffective and would make decisions favoring management. However, social ties can increase trust and information sharing between management and independent (...)
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  38.  91
    Ethical challenges in mental health research among internally displaced people: ethical theory and research implementation. [REVIEW]Chesmal Siriwardhana, Anushka Adikari, Kaushalya Jayaweera & Athula Sumathipala - 2013 - BMC Medical Ethics 14 (1):13-.
    Millions of people undergo displacement in the world. Internally displaced people (IDP) are especially vulnerable as they are not protected by special legislation in contrast to other migrants. Research conducted among IDPs must be correspondingly sensitive in dealing with ethical issues that may arise. Muslim IDPs in Puttalam district in the North-Western province of Sri Lanka were initially displaced from Northern Sri Lanka due to the conflict in 1991. In the backdrop of a study exploring the prevalence of common mental (...)
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  39.  16
    The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments.Nonna Martinov-Bennie & Gary Pflugrath - 2009 - Journal of Business Ethics 87 (2):237-253.
    This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on (...)
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  40.  12
    Do corporate governance mechanisms restrain earnings management Evidence from Nigeria.Olojede Paul, Erin Olayinka & Adetula Dorcas - 2023 - International Journal of Business Governance and Ethics 17 (5):544-572.
    This paper examines the effect of corporate governance mechanisms on earnings management within the Nigerian context. The study adopted the panel generalised least square regression to analyse the data. A sample size of 49 companies was selected from the non-financial companies listed on the Nigerian Stock Exchange for six years (2012-2017). Overall, corporate governance mechanisms jointly have not restrained the possibility of earnings management in Nigeria, but the degree of impact by individual corporate mechanisms showed mixed results. From (...)
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  41. Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms.Carmelo Reverte - 2009 - Journal of Business Ethics 88 (2):351-366.
    The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier (...)
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  42.  54
    Impact of post-restatement actions taken by a firm on non-professional investors' credibility perceptions.Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan - 2008 - Journal of Business Ethics 80 (1):61 - 76.
    The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. B.: 2005, The Accounting Review 80(2), 539–561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence non-professional investors’ perceptions of management’s financial reporting credibility. Our examination considers credibility judgments following two (...)
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  43.  55
    Danish evidence of auditors' level of moral reasoning and predisposition to provide fair judgements.Bent Warming-Rasmussen & Carolyn Windsor - 2003 - Journal of Business Ethics 47 (2):77 - 87.
    The community has legislatively conferred on external auditors a special but lucrative responsibility to provide fair and independent opinions about management''s preparation of company financial statements. In return, auditors are obliged by professional standards to act with integrity, independently and in the public interest. This study examined 174 auditors'' predisposition to provide just and fair judgements, using Kohlberg''s theory of developmental moral reasoning, one of the most widely accepted theories in justice psychology. Respondents came from five international audit (...)
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  44.  4
    Flexible regulation: the birth of a qualitative audit society?Rachel Aldred - 2008 - International Journal of Management Concepts and Philosophy 3 (1):48.
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  45.  46
    Modernising the regulation of medical migration: moving from national monopolies to international markets. [REVIEW]Richard J. Epstein & Stephen D. Epstein - 2012 - BMC Medical Ethics 13 (1):26-.
    Background Traditional top-down national regulation of internationally mobile doctors and nurses is fast being rendered obsolete by the speed of globalisation and digitisation. Here we propose a bottom-up system in which responsibility for hiring and accrediting overseas staff begins to be shared by medical employers, managers, and insurers. Discussion In this model, professional Boards would retain authority for disciplinary proceedings in response to local complaints, but would lose their present power of veto over foreign practitioners recruited by employers who have (...)
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  46.  8
    An empirical investigation of firm performance through corporate governance and information technology investment with mediating role of corporate social responsibility: Evidence from Saudi Arabia telecommunication sector.Adel Abdulmhsen Alfalah, Saqib Muneer & Mazhar Hussain - 2022 - Frontiers in Psychology 13:959406.
    This study intended to examine the effect of information technology (IT) investment and corporate governance mechanism on the performance of the Saudi telecommunication sector with mediating role of corporate social responsibility (CSR). A survey method was used to collect data from the targeted Saudi telecom firm. Results show that corporate governance practices, i.e., internal audit, internal audit committee, and internal board size, have a significant and positive relationship with firm performance. Furthermore, IT investment positively affects (...)
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  47.  54
    Internal auditing's international contribution to governance.Kenneth D'Silva & Jeffrey Ridley - 2007 - International Journal of Business Governance and Ethics 3 (2):113-126.
    Internal auditing has been adding value in organisations across all sectors for many years. This paper is based on research by the authors into this value in the UK, widened to include the contribution by internal auditing's professional development worldwide. This development is based mainly on international internal auditing standards, now receiving recognition by governments, regulators, external auditors and other authorities across the world. Not least by the worldwide requirements of the US Sarbanes-Oxley Act of 2003, and (...)
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  48.  23
    The Legalistic Organizational Response to Whistleblowers’ Disclosures in a Scandal: Law Without Justice?Oussama Ouriemmi - 2023 - Journal of Business Ethics 188 (1):17-35.
    Organizational transgressions cause recurring scandals. Often disclosed by whistleblowers, they generate public outrage and force organizations to respond. Recent studies have tried to answer the question: “What happens after a transgression becomes publicly known?” They highlight organizational responses marked by recognition of the transgression, penance and reintegration of the organization. However, that research only deals with transgressions involving illegal organizational practices. This article broadens the field of study to include legal but unethical organizational practices. It is based on the case (...)
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  49. Internal audit effectiveness, governance disclosure requirements, and financial reporting reliability.Luminiţa Ionescu - 2009 - Linguistic and Philosophical Investigations 8:234-238.
     
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  50.  15
    Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector.Vikash Kumar Sinha & Marika Arena - 2020 - Journal of Business Ethics 162 (1):81-102.
    This exploratory study investigates the manifold conceptions of the internal auditing of risk culture prevalent among four influential actors of the financial sector—regulators, normalizers, consultants, and implementers. By inductive analysis of 20 interviews and 295 documents, we illustrate a two-step interpretive scheme utilized by the four actors in their IA approaches of risk culture: defining broad goals and designing visibility schemes. The visibility schemes were tied to the demarcation, measurement, as well as the IA data collection techniques of risk (...)
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