... (for both commercial & non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Artificial intelligence Ethics Audit Cyborgs Accountability AI legal...

...” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints. Findings This paper compares the application of traditional accounting...

...Zeena Mardawi; Elies Seguí-Mas; Guillermina Tormo-Carbó To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field. The results show a rising...

...Marilyn Waldron; Richard Fisher Purpose A major impediment to the advancement of ethics research in the accounting domain is the availability of appropriate research participants. This study aims to investigate the validity of using student surrogates in accounting ethics research. Design...

...E. Sadler; K. Barac The aim of this paper is to gauge the ethical views of male and female final year Accounting students in South Africa and to compare the results with similar studies performed in Australia and Ireland. The study also discusses the desirability of including an ethics course...

... and students ethical behaviour and personal integrity”. This study investigates whether auditors’ attitudes towards creative accounting are associated with ethical judgement, their evaluation of the quality of financial reporting and their perceptions of factors that influence preparers of financial statements...

... such reporting. Ethics is at stake in any decision involving right or wrong. Ethical theory is therefore examined in an effort to establish whether environmental reporting should be done. It is concluded that corporate environmental reporting constitutes the ethical high road. © Emerald Group Publishing...

... attempting to do their best within the limitations of their resources. This qualitative study first examines existing theories of ethics and ways of applying business ethics and thereafter investigates entrepreneurs’ actual experiences by means of in‐depth interviews and the use of phenomenology. It finds...