...Ali Uyar; Cemil Kuzey; Ali Haydar Güngörmüs; Ruth Alas Purpose – This study aims to investigate the influence of ethical theories, religiosity and seniority on the ethical awareness of accountants. Design/methodology/approach – The data were collected by using a questionnaire survey...

...Arzu Özsözgün Çalişkan Purpose – The main purpose of this paper is to illustrate the role of accounting and accounting professionals in sustainability by conducting an in-depth literature review. Design/methodology/approach – This is a review-based article that does not contain empirical...

... of the professional code of conduct on the Malaysian accountants' judgment on questionable ethical scenarios. Design/methodology/approach A survey questionnaire is carried out to elicit opinions of Malaysian accountants on factors influencing ethical judgments. Findings Adopting 15 vignettes used in Emerson...

... phase, an index of environmental disclosure was constructed consisting of 23 items of environmental information. Opinions of chartered accountants were obtained on the importance of each of these items in making sound investment and other decisions. Using this index, in the second phase, EDPs...

...Shuchi Pahuja Purpose To obtain opinions of Chartered Accountants (CAs) on the need for verifying environmental statements produced by a concern and desired status and qualifications of experts doing such an audit. To examine EIA systems of large manufacturing companies operating in India...