...Nieves Carrera; Berend Van Der Kolk Purpose The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness. Design/methodology/approach Hypotheses are informed by a neurocognitive approach to ethical decision-making and tested using survey data from...

...Irene M. Gordon; Jamal A. Nazari Purpose This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to those researchers and practitioners working in business ethics and other...

...Dr. Gillian Vesty, Dr. Steven Dellaportas; Monte Wynder; Kirsty Dunbar Purpose – This paper aims to explore two factors that may moderate the relation between an individual’s ethical values and their evaluation of competing ethical and financial outcomes. It is argued that distance (i.e. low...

...Jan Svanberg; Peter Öhman Purpose The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical culture and time budget pressure. Design/methodology/approach The study...

...Keith Hooper; Gina Xu Purpose From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from three different philosophical positions...

...Conor O'Leary Purpose The purpose of this paper is to consider how ethics is currently taught to trainee auditors and to evaluate whether some ethical instruction techniques can be assessed as more effective than others. Design/methodology/approach Two separate cohorts of auditing students...

...William E. Shafer; Zhihong Wang Purpose The purpose of this study is to investigate the effects of Chinese industry accountants' perceptions of the ethical context in their organization and Machiavellianism on attitudes toward earnings management. Design/methodology/approach The research...

... is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential...

...William E. Shafer; Zhihong Wang Purpose The purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on organizational‐professional conflict (OPC) and affective organizational commitment (OC) among Chinese...

...Rafik Z. Elias; Magdy Farag Purpose The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating...

... ineffective), auditors are insensitive to the initial information. Marc Sim can be contacted at: m.sim@business.uq.edu.au © Emerald Group Publishing Limited 2010 National cultures Collectivism Ethics Internal control Evaluation and design of internal control systems (ICS...

...Anna M. Cianci; James Lloyd Bierstaker Purpose The purpose of this paper is to investigate the effect of performance feedback and client importance on auditors' self‐ and public‐focused ethical judgments. Design/methodology/approach An experiment is conducted in which 71 auditors are assigned...

... Emerald Group Publishing Limited 2009 Bias Auditors Ethics Mautz and Sharaf (1961, pp. 28‐9) maintain that questionable behavior affects audit strategy considerably more than satisfactory behavior and hold that audit procedures should be tailored to the propositions in the client's...

... Whistleblowing Ethics Whistle‐blowing is an important way to prevent and deter fraud, waste, and abuse. Three female whistle‐blowers were named “Persons of the Year” in 2002 by Time Magazine for “people who did right just by doing their jobs rightly” and for their courageous actions (Lacayo...

...Rafik Elias Purpose The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing. Design...

... effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff...

...Beverley Jackling; Barry J. Cooper; Philomena Leung; Steven Dellaportas Purpose Given the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the profession and, more specifically, professional...

...Conor O'Leary; Jenny Stewart Purpose The purpose of this paper is to explore the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also aims to explore whether ethical decision making is influenced by years of experience in internal auditing...

...Gary Pflugrath; Nonna Martinov‐Bennie; Liang Chen Purpose The purpose of this study is to investigate the impact of the presence of a code of ethics on the quality of auditors' judgments, within the context of the new International Standard on Quality Controls 1 (ISQC1). Design/methodology...

... managers, and the consequent influences on the student's educational and career plans. Design/methodology/approach In total 105 accounting majors at two institutions were surveyed. Forsyth's ethics position questionnaire was used to evaluate the student's ethical orientation. The survey instrument also...