... that deals with the employment/independence situations in the local auditing environment. © Emerald Group Publishing Limited 2010 Auditing Auditors Business ethics Employment Hong Kong The US Independence Standards Board (ISB, 2000) noted there are three concerns when professionals...

... 2006 Business ethics Accountants Auditing History A good name is better than precious ointment, (Ecclesiastes 7:1). As moral agents, we all can choose to act properly or improperly, with resultant rewards or punishments (observable and unobservable). Sadly, from the beginning...

... research undertaken offered the same conclusion that internal audit suffered from an indifferent image and gave rise to behavioural problems. © Emerald Group Publishing Limited 2005 Trade unions Employment legislation Internal auditing Business ethics Industrial democracy Organizational...

... dependability and support, attitude, promotional opportunity, and instrumental communication to all be significantly related to organizational commitment. © Emerald Group Publishing Limited 2004 Job commitment Auditors Business ethics Traditionally, the internal auditor has had...

... risks and costs of political and corporate breeches of ethics. © Emerald Group Publishing Limited 2004 Business ethics Fraud Corruption Lord Acton's observation that “power tends to corrupt and absolute power corrupts absolutely” seems increasingly on point with regard to lapses...

... liabilities in the case of Enron, and inappropriate revenue recognition procedures in the case of WorldCom. Earnings Accountants Ethics Bankruptcy Business ethics Public accounting The phenomenon of earnings management has been a great concern for the accounting profession in the last few...

...Felix Pomeranz The paper conveys selected Islamic perspectives on business ethics to encourage debate on the subject in the USA. The objective is to better prepare American businessmen for the ongoing shifts to global management. The regulatory climate that is currently arising is linked...

... techniques are needed to support and supplant the traditional techniques. The functions and characteristics of accountants differ in many ways from those of other employees, and these differences must be accommodated to manage accountants effectively. © MCB UP Limited 1991 Accountants Business...

...R.H. Gray The story of business ethics would seem to be a tale of horses,deckchairs, Molotovs and ostriches. There is little evidence that the growth in organisational codes of ethics (OCoE) in recent years has had much effect on organisational activity. Such was also the experience with the social...

...Gerald Vinten The study of business ethics is growing apace. The ethical dimension is increasingly seen as an integral aspect of organisational culture. Ethical issues are explored starting with international business, then narrowing the focus to domestic business, and finally narrowing it still...

...Alan Malachowski The issue of business ethics is addressed with the ethical motivations of business concerns coming under closer public scrutiny. The reasons for and the conditions which have helped this renewed interest in making business practices more moral are outlined. © MCB UP Limited 1990...

...Dean Cartwright The problem of how a business can be ethical and still make a profit is outlined. A solution structure is provided and an example of how a company can resolve the problem is given. © MCB UP Limited 1990 Business ethics Profit Note: This paper was first published...

... industry which illustrates, among other things, the individual and/or groups responsible for making the code of conduct a viable document within their organisation. © MCB UP Limited 1990 Auditors Business ethics Codes of practice Note: This paper was first published in Leadership...