... on reported profits, equity market value and legal risks. Originality/value This study contributes to the literature by directly examining the impact of individual managerial characteristics on earnings management. It challenges the notion that higher managerial ability inherently leads to ethical...

...Nizam Ud Din; Shama Nazneen Purpose Religious ethics, namely, zakat, could influence organizational ethics, particularly accounting and auditing processes and decision-making. Therefore, this study aims to examine the effect of zakat and the financial and nonfinancial expertise of the audit...

... Ethics Accounting Auditing Auditor External audit Judgment Doubt Wisdom Construction Sensemaking Professional skepticism Auditors frequently seek and receive advice from peers, before reaching their final judgments (Gibbins and Emby, 1985). Additionally, audit firms and regulators...

... Group Publishing Limited 2015 Finance Ethics Corporate governance Interdisciplinary studies The objective of this paper is to derive formal probabilistic financial models in given categories of variables from two contrasting viewpoints. First, the paper will invoke the idea...

...Maisarah Mohamed Saat; Stacey Porter; Gordon Woodbine Purpose The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement‐making ability. Design/methodology/approach Third‐year accounting students from six...

...Maheran Zakaria; Hasnah Haron; Ishak Ismail Purpose The paper aims to investigate: the influence of knowledge of ethics (KOE) on auditors' perceived ethical problems (PEB); the influence of PEB on ethical judgments (EJ); and the mediating impact of PEB that mediate the relationship between KOE...

...Nur Barizah Abu Bakar; Suhaiza Ismail; Suaniza Mamat A strong ethical sense needs to be imbued in potential entrants to the accountancy profession. This paper explores the ethical attitudes of the final year accounting students in the International Islamic University Malaysia. There were 210...

...Mohammad Adam Bakar; Maisarah Mohamed Saat; Ainum Hj. Abd. Majid Ethics, of late, had aroused significant interest amongst practitioners and academics alike. The collapse of Enron, the largest energy‐trading company in the US had jolted the profession out of its complacency and serves a warning...