..., the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges. Findings Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy...

...Othmar Manfred Lehner; Kim Ittonen; Hanna Silvola; Eva Ström; Alena Wührleitner Purpose This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents...

...Kate Thuy Mai; Zahirul Hoque Purpose This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their account giving and judging in an organisational formal performance evaluation process...

... shedding”, something that has not enhanced their already battered reputation (Wootton, 2020), while in other jurisdictions by getting involved in COVID-19 testing (Guardian, 2020a). Extending prior literature such as by Hopwood (2009) , Sandin (2009) and Simola (2003) , we explore ethics in the time...

...” offering quick publication turnarounds, which often prey on unsuspecting research students and early career researchers eager to secure their first publication. These journals often do not adhere to ethical publication guidelines, such as those issued by the Committee on Publication Ethics (COPE) (see...

... responsibility and sustainability issues. Numerous accreditations are promulgated within the higher education and business school contexts and a number of these relate to, or have aspects that relate to, ethics, social responsibility and sustainability. Design/methodology/approach – The paper first...

...Vida Botes Purpose The purpose of this paper is to portray the Code of Ethics in digital format, by using a markup language like C^#. to formulate code. Digitally executed, this should reduce in the audit expectation gap. Design/methodology/approach Using wordplay the design consists...

...Lyn Daff Purpose This poem aims to reflect on the process of preparing a successful ethics application and likens it to facing a giant. Design/methodology/approach The paper is a poem reflecting on factors that hinder and aid a successful ethics application and emotions that applicants may...

... limitations/implications It stimulates thought about the ethical foundations of taxation in western democracies and the moral implications of a lack of accountability and tax evasion. Originality/value This paper is an individual comment on the connections between financial systems and the broader scope...

...Dianne Dean Purpose To investigate a possible funding solution for a government department. Design/methodology/approach Humorous fiction. Findings Funding may need to be sourced from non‐traditional and/or commercial bodies provoking discussion on ethical decision‐making. Research...

...William E. Shafer Purpose The purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors' perceptions of organizational‐professional conflict (OPC) and affective organizational commitment (OC). We also test for differences...

...B.N. Oakman Purpose The purpose of this paper is to reflect on unconsidered ethical implications of an allegedly strictly commercial decision. Design/methodology/approach Fictional poem. Findings Meditation on how we may ignore an ethical issue if profit is enhanced by so doing...

... the humblest working man by being careful could be the master of his destiny, never to rely upon the charity of others and take from them their rightful entitlements (Smiles, 1883 ; Black, 1971, p. 370). Hospitals Ethics Victorian Britian Poverty Social accounting In the management...

... audit firms in Saudi Arabia. Findings Using discourse analysis, the paper demonstrates that auditors construct the meanings of independence in appearance and in fact through their social interactions at three levels: micro (personal self‐reflexivity through ethical reasoning and reputation...

... secular dichotomy that has been employed in studies of accounting in religious organisations. Originality/value This introduction focuses on papers that encourage interdisciplinary research in accounting that draws specifically on theological insights. Accounting Ethics Religion This themed...

.... Endlessly. The ideas and ideals the quotes and clichés will be the only recycling © Emerald Group Publishing Limited 2005 Ethics Computers Knowledge management In the future everything we know now will be inaccessible. The keys will be lost to techno‐dementia...

... of traditional, Habermasian, communicative ethics is incapable of providing a solid foundation for the re‐authorisation of financial reporting. The paper argues that a more adequate foundation might be found in an enlarged communicative ethics that allows space to the other of justice‐oriented reason...

...Pat Sucher; Katarzyna Kosmala‐MacLullich A notion of auditor independence, envisaged as crucial to the credibility of the audit function, resides in professional Codes of Ethics in much of the western world. Since the beginning of the 1990s, the auditor independence construct has been imported...

...David B. Citron This paper examines how the UK Chartered Accountants Joint Ethics Committee’s (CAJEC) 1996 Statement Integrity, Objectivity and Independence, which was developed at a time of mounting levels of criticism of the auditing profession, provides legitimization for the accounting...

...Mary Canning; Brendan O’Dwyer The primary aim of this study is to examine the descriptive power of the private interest model of professional accounting ethics developed by Parker in 1994. This examination is undertaken over an extended time period in the Irish context. It develops prior research...