...Merve Kılıç; Ali Uyar; Cemil Kuzey Purpose The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory. Design/methodology/approach This study used...

...Ricardo Malagueño; Sudarshan Pillalamarri; Amaury José Rezende; Marcelo Botelho da Costa Moraes Purpose The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax...

.../methodology/approach The study is in the form of two e-mail questionnaires sent to Maltese accounting practitioners. Findings The personality traits of conscientiousness, openness to experience and extraversion and the situational factors of ethical considerations and professional requirements were found...