.... In this respect, this study aims to uncover the ethical orientations of investigators using cluster analysis. Design/methodology/approach This study is based upon an online survey of private investigators predominantly in the UK, i.e. investigators beyond the public police. An innovate statistical inferential...

... of corruption (Pontell et al., 1994 ; Cleveland et al., 2009). Building demand for more ethical social norms: the success of anti-corruption measures relies not only on internal design factors but also on the particular external environment in which they are implemented (Rahman, 2022...

...Lita – Dharmayuni; Lita – Dharmayuni Purpose This study aims to look at how the intention of a person when facing a dilemma to choose a good outcome (utilitarian) or a good and ethical process regardless of the outcome (deontological) by raising the case of PT. Asuransi Jiwasraya (Jiwasraya...

... rights only Malaysia Accountability Ethics Governance Integrity Malpractices Fraud has increased considerably over the recent years and this trend is likely to continue. According to Brink and Witt (1982) , fraud is a threat to the effective utilization of resources and it will always...

... the questionnaires were returned for analysis. Findings The results suggest that Ghanaian religious notoriety does not explain SMEs’ tax compliance and that tax evasion is seen as ethical. Institutional, firm and entrepreneurs’ characteristics are important determinants of SMEs’ tax compliance. Practical...

...Abdulfatah Ali Belgasem-Hussain; Yousof Ibrahim Hussaien Purpose The purpose of this paper is to shed light on and introduce the ethics of earnings management (EM) to researchers and students in the academic community in light of Kohlberg’s theory. Design/methodology/approach The paper...

...Ahmad Saiful Azlin Puteh Salin; Zubaidah Ismail; Malcolm Smith; Anuar Nawawi Purpose The purpose of this paper is to examine the relationship between corporate governance and company performance and how a board’s ethical commitment can influence this relationship. Prior studies documented mixed...

... in dealing with unethical behaviour and to examine the extent of their awareness on ethical issues in government-linked companies (GLCs). Design/methodology/approach Data were collected via questionnaires that were randomly distributed to the internal auditors of the selected GLS in Malaysia...

...Robert W. McGee; Serkan Benk Purpose The purpose of this study is to examine Christian views on the ethics of tax evasion. Design/methodology/approach To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded...

... whistleblowers have experienced some form of retaliation for reporting wrongdoing (Ethics Resource Center, 2014). Results from primary data show that the option to remain anonymous is offered only by 74 per cent of all reporting mechanisms. This paper argues that effective reporting mechanisms should actively...

... Limited 2017 Emerald Publishing Limited Licensed re-use rights only Value Islamic finance Ethics Principle Conventional finance Notion On the assumption that religions influence basic values in a society or civilization[ 1 ], the ideals and behaviors reflected in that religion...

...? Third, what ethics and compliance recommendations can be made from the identified deviance and underlying theories? Findings Results indicate that current ethics and compliance programs are viewed as having serious flaws. Results also show the presence of a large amount of fraud based deviance...

...Massimo N. Nardo; Ronald D. Francis Purpose The purpose of this paper is to address the established dilemma of action versus intent as explanations of the basis of ethical behaviour. In essence it aims to pose the question “If one had a choice between an executive who acted from cold calculated...

... basis for operations is based on analysis, information, measuring and reporting. Research limitations/implications In‐depth investigations of the ethical performance of humanitarian organisations are required. Practical implications The paper addresses issues of analyses of problems...

...Michel Dion Purpose The purpose of this paper is to see to what extent ethical relativism could be adopted as justification for corrupt practices. Design/methodology/approach The paper analyzed the various perspectives which were used to define the boundaries of corruption: a structural...

...Daniel Ho; Brossa Wong Purpose To better understand the issues on compliance and ethics in taxation, this paper reviews and discusses the extant literature with a focus on individual taxpayers. As prior studies mainly provide tax compliance and ethics information in the USA, this paper attempts...

... crime. We could then say the changing corporate culture could be a basic means to prevent corporate crime. In other words, improving the contents of the ethical climate could reduce the occurrence of corporate crime. According to Victor and Cullen (1987) , business corporations are developing codes...

... this to the retrieval of the proceeds of corruption, using a case study in Italy to show how a wife’s complaint about divorce compensation led to the uncovering of corruption involving many politicians. Discusses how codes of conduct and ethics often incorporate attempts to improve transparency and accountability. ©...

...Anne Mills Proposes a framework for increased awareness of ethical issues within the police service, in the context of a society which no longer accepts authority without question. Discusses the problem of ends and means in decision making, and stresses that there must a reference point or ethos...

... to evade US tax, disappeared, and left his wife left liable for debts. Discusses the ethics of responsibility as they apply to this case of failure to act responsibly, comparing deontological and consequentialist approaches. Outlines the legal remedies for preserving assets: equitable remedy...