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Dissertations / Theses on the topic 'Ethical accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 7 February 2022

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1

LAM, Mo. "Ethical climate, the perceived importance of ethics and social responsibility, and earnings management." Digital Commons @ Lingnan University, 2012. https://commons.ln.edu.hk/acct_etd/14.

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The practice of earnings management not only adversely affects the long-term economic prospects of a particular business enterprise by eroding public confidence in the company, but also may severely undermine the reputation of Hong Kong as an international financial and trading centre. Given the devastating effects of such practices resulting from corporate scandals such as Enron and WorldCom, earnings management has received unprecedented attention in the past decade. The incommensurability between the far-reaching effects of ethical issues relating to earnings management and the paucity of p

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2

Richmond, Kelly Ann. "Ethical Reasoning, Machiavellian Behavior, and Gender: The Impact on Accounting Students' Ethical Decision Making." Diss., Virginia Tech, 2001. http://hdl.handle.net/10919/27235.

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This research is designed to gain an understanding of how accounting students respond to realistic, business ethical dilemmas. Prior research suggests that accounting students exhibit lower levels of ethical reasoning compared to other business and non-business majors. This study uses the Defining Issues Test, Version 2 (Rest, et al., 1999) to measure accounting studentsâ ethical reasoning processes. The Mach IV scale (Christie and Geis, 1970) is used to measure moral behavior. Eight ethical vignettes adapted from prior ethics studies represent realistic, business ethical scenarios. A tot

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3

Davis, Evan. "Long-Term Financial Success of Ethical Companies." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2049.

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This paper provides empirical evidence of financial markets that “ethical” companies produce consistent financials and above S&P 500 stock returns. Companies were chosen as “ethical” based on in-depth analysis from The Ethisphere Institute and reviews from inside the various corporations. Ten years of financials and prices were analyzed between ethical companies and those that struggled with ethics previously. It was evident that companies who focus on ethics not only outperformed companies who have had ethical struggles, but also outperformed the S&P 500. The significance of this research is

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4

Lee, Sze-hung, and 李思紅. "Secondary school students' understanding of ethical guidelines in accounting." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B30227409.

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Browning, Amanda. "The Impact of Culture on Accounting Students' Ethical Reasoning." Ohio University Honors Tutorial College / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1461147696.

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6

Desai, Renu V. "FINANCE AND ACCOUNTING OUTSOURCING: THREE STUDIES RELATED TO THE ETHICAL AND ECONOMIC DIMENSIONS OF ACCOUNTING OUTSOURCING." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2174.

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This dissertation evaluates the economic and ethical considerations underlying the outsourcing of professional services such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study explores the adequacy of the disclosure rules recommended in the revised ethics rulings regarding disclosure of outsourcing relationships and the resulting ethical and economic repercussions for both, the AICPA members and their clients. The second study analyzes the disclosure rules recommended in the AICPA ethics rulings regarding disclosure of outsourcing r

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Webster, Tammy Tanner. "Successful Ethical Decision-Making Practices from the Professional Accountants' Perspective." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3733.

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Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, m

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Booth, Lalita D. "ASccounting ethics and the AICPA code of professional conduct : a view through the lens of ethical theory." Honors in the Major Thesis, University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1243.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.<br>Bachelors<br>Business Administration<br>Accounting

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Hughes, Peter. "Decision-making processes in the context of ethical dilemmas : a study of accountants in training." Thesis, Northumbria University, 2010. http://nrl.northumbria.ac.uk/2049/.

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The ability to make sound decisions when faced with ethical dilemmas lies at the heart of being a professional accountant. Yet many of the recent corporate reporting disasters demonstrate that, despite being over a century old, the accounting profession has yet to find a way of dealing effectively with ethics. This is reflected in the ethical training of accountants which tends to follow a rules-based approach to instruction, thereby producing accountants who are often criticized for being rules-followers at a time when many are calling for a more principles-based approach. Within a qualitativ

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Koeplin, John P. (John Peter). "A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc278021/.

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Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholi

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Crocker, Curtis J. "The Relationship between Community Service Hours and Ethical Reasoning Capabilities: An Empirical Study of Accounting Students." NSUWorks, 2013. http://nsuworks.nova.edu/hsbe_etd/21.

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The Financial Crisis of 2007-2010 is the latest of a cycle of scandals that involved questionable ethics in accountants. The costs were extraordinarily large this time. Once again there is a focus on the ethical training of the future accounting professionals, accounting instructors, and business leaders. Traditional methods have not been successful. Service-learning is presented as an alternative. In this study, community service hours are used as a proxy for the "service" component of service-learning. This research extends the research of Weber and Glyptis (2000) by examining the relationsh

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12

Steed, Steve A. (Steve Alan). "An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331654/.

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Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to ident

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Ahmed, Musbah. "The role of individual variables, organizational variables, and moral intensity dimensions in accountants' ethical decision making : a study of management accounting in Libya." Thesis, University of Huddersfield, 2010. http://eprints.hud.ac.uk/id/eprint/9672/.

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Over the last few decades the business environment throughout the world has seen several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat. As a result of these ‘scandals’, significant attention has been directed to the issue of ethics in business in general, and in accounting in particular. Several empirical studies have been conducted on the subject of ethical decision making and ethical issues within accounting. Interestingly, most of this research has been done in the USA and the remaining has been conducted mainly in developed countri

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Hanel, Vanessa K., and University of Lethbridge Faculty of Management. "Socially conscious consumer behaviour : the role of ethical self-identity in the use of mental accounting / Vanessa K. Hanel." Thesis, Lethbridge, Alta. : University of Lethbridge, Faculty of Management, 2010, 2010. http://hdl.handle.net/10133/2598.

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Consumers are becoming more socially conscious in their purchasing behaviours (Freestone & McGoldrick, 2008), and for some it is becoming a more salient aspect of buying criteria (Memery et al., 2005). Individuals‟ conceptions of themselves can influence behaviour (Aquino et al., 2009). An on-line experiment demonstrated the importance of consumers' ethical self-identity (ESI) in the mental processing of socially conscious consumer decisions. Findings reveal not only how individuals process decisions, but how they react to external stimuli. This study categorizes consumers into three levels of

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WANG, Zhihong. "Effects of ethical context on earnings management, organizational-professional conflict and organizational commitment in Chinese enterprises." Digital Commons @ Lingnan University, 2008. https://commons.ln.edu.hk/acct_etd/2.

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This study investigates the effects of the organizational ethical context (ethical climate and ethical culture) in Chinese enterprises on accounting professionals’ perceptions of earnings management, organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test the effects of Machiavellianism on these factors, and the interactive effects of Machiavellianism and ethical context on OPC and OC. The findings, based on responses from 89 accounting professionals employed by Chinese enterprises at staff, supervisor and manager levels, indicate that in general t

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Shapeero, Michael P. "Premature audit sign-offs and the underreporting of chargeable time in public accounting : examination of an ethical decision making model /." Diss., This resource online, 1996. http://scholar.lib.vt.edu/theses/available/etd-06062008-151528/.

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17

Romby, Helena, and Therese Lindström. "Etiskt ledarskap och etiska riktlinjer : en studie av samband och påverkan på redovisningskonsulter." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14448.

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Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns

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18

Achilles, Wendy Walston. "An Experimental Analysis of the Impact of Goal Orientation, Ethical Orientation, and Personality Traits on Managers' And Accountants' Abilities to Recognize Misappropriation of Assets." VCU Scholars Compass, 2006. http://scholarscompass.vcu.edu/etd/699.

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This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in

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McCulloch, Steven P. "The British animal health and welfare policy process : accounting for the interests of sentient species." Thesis, Royal Veterinary College (University of London), 2015. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.701663.

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20

Wall, Joseph. "Disempowering the "Robin Hood" fraudster: empathetic pathways weaken regulators and enable fraudulent behavior - A framework for redesigning controls." Case Western Reserve University School of Graduate Studies / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=case1427741935.

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21

Wennerholm, Caroline, and Marie Larsson. "Ethics in the auditing profession : A comparison between auditors and students." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-401.

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<p>Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likhet

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Vesecká, Kristýna. "Etika v oblasti auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-112939.

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The work concerns with ethical demands of auditing profession. The first part is pointed to general evolution in ethics. The second part deals with auditor's work, with its progress, aim and meaning. The third part describes laws and the ethical code of auditing profession. And finally, in the fourth part are mentioned accounting scandals, which happened in the past. It describes the role of audit firms and what impact it has for them.

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Dahlgren, Magnus, and Toro Pia Saez. "Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-18867.

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Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the c

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Clemente, Luciano dos Santos. "Fatores determinantes do julgamento ético dos profissionais da contabilidade no Brasil." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/916.

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Made available in DSpace on 2016-03-15T19:32:42Z (GMT). No. of bitstreams: 1 Luciano dos Santos Clemente.pdf: 1524766 bytes, checksum: be83ff8571ff3e9bf62e35fdf209d301 (MD5) Previous issue date: 2012-12-13<br>The increasing of misuse and criminal of accounting technology to deceive the public inrelation to the book value of an organization demonstrates the importance of knowledge and understanding of the determinants factors of ethical behavior of accountans, since, by providing essential information of the organizations values, accounting plays an important role to society. The aim of this

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Schedin, Amanda, and Laura Robarth. "Etisk redovisning : En jämförande litteraturstudie mellan tre olika branscher." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17608.

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Problem & bakgrund: Den grundläggande problematiken med etisk redovisning är att den inte är lagstadgad, därför kan företagen själva styra hur de väljer att redovisa den samt hur de värderar informationen. Etisk redovisning är ett viktigt och aktuellt ämne som succesivt bör utvecklas i näringslivet. Detta eftersom intressenter har börjat ställa högre krav på företagen att ta sitt miljömässiga, moraliska och etiska ansvar och inte bara fokusera på den ekonomiska aspekten av företaget. Syfte: Syftet med uppsatsen är förklara vad etisk redovisning är samt att undersöka vilka faktorer som

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Hilvenius, Lindqvist Amanda, and Johan Sjödin. "Redovisningsetik : En studie om yrkesetik och medias effekter vid företagsskandaler." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23463.

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Uppfattning om gott och ont, vad som är rätt och fel, kan kraftigt skilja sig mellan olika individer. Hur en människa uppfattar och hanterar begreppet etik är unikt för varje enskild individ i samhället. Syftet med studien är att undersöka hur redovisare och revisorer ser på redovisningsetik och om de använder ett etiskt förhållningssätt och handlingssätt i sitt dagliga arbete. Vidare undersöker studien medias framställning av redovisningsrelaterade företagsskandaler, dess effekter och hur media påverkar involverade parter. Studien utgår från ett abduktivt forskningsperspektiv. Studien består

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Costa, Alberto J. "The moral competence of the Portuguese certified accountants." Doctoral thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/18656.

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Doutoramento em Contabilidade<br>A competência de juízo moral foi definida como a capacidade para efetuar um julgamento moral e atuar em conformidade com esse julgamento. Esta tese utiliza o Teste da Competência Moral (MCT) de Georg Lind, para avaliar a competência moral dos Contabilistas Certificados Portugueses que exercem, efetivamente, a profissão. Além disso, adapta, valida e implementa um novo dilema – dilema do Contabilista – delineado especialmente para a área contabilística e testa a relação entre a competência moral e um conjunto de fatores individuais. Através de um question

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Carroll, Raymond F. "Ethics education in the accounting curriculum." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1996. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ65805.pdf.

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Bampton, Roberta. "Ethics in accounting : a review and an investigation of management accounting education." Thesis, University of Huddersfield, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405180.

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Riccio, Marisa A. "Fraud and ethics in the accounting profession /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ricci_fraud.pdf.

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Milan, Juliana Cristina. "Comportamento oportunista nas escolhas cont??beis : a influ??ncia das emo????es e do tra??o de personalidade." FECAP, 2014. http://tede.fecap.br:8080/jspui/handle/jspui/726.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-04-03T23:58:55Z No. of bitstreams: 2 Juliana_Cristina_Milan.pdf: 2666498 bytes, checksum: 489e19e6f6b77014d08dd347bc4e4aa2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2017-04-03T23:58:55Z (GMT). No. of bitstreams: 2 Juliana_Cristina_Milan.pdf: 2666498 bytes, checksum: 489e19e6f6b77014d08dd347bc4e4aa2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-08-29<br>Corporate fraud and other harmful practices might find support in

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Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.

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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporati

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Warhurst, Jordan. "A Study of Ethics for Accounting Students at East Tennessee State University." Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/honors/305.

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What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"

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McKernan, John Francis. "Truth, objectivity and subjectivity in accounting." Thesis, Connect to e-thesis, 2001. http://theses.gla.ac.uk/970/.

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Thesis (Ph.D.) - University of Glasgow, 2001.<br>Ph.D. thesis submitted to the Faculty of Social Sciences, University of Glasgow, 2001. Includes bibliographical references. Print version also available.

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Chai, Sian H. "Too Few To Fail: An Analysis of Ethics in the Audit Industry." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1105.

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Currently, the Big Four accounting firms – PwC, EY, Deloitte, and KPMG – dominate the audit oligopoly. Many have raised the question: “Are the Big Four too big or too few to fail?” This paper looks at the history leading up to the establishment of the Big Four, cases since the fall of Arthur Andersen, and empirical evidence on the probability of a Big Four failure to conclude that it is not likely for a Big Four to fail under current circumstances. However, if the Big Four are truly too few to fail, it raises problems of moral hazard in the industry. This paper explores the inclination of the

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Shipley, Kyle L. "Ethics in Accounting: Sustainability as a Predictor of Financial Statement Usefulness." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/283.

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This paper examines the impact of ethics on financial statement usefulness in 120 publicly traded companies. Because ethics are difficult, if not impossible, to quantify, Corporate Social Responsibility ratings are used as a proxy. The potential implications of this study are vast, though the main idea is that investors would be able to make better financial decisions should the hypothesis come to fruition. Contrarily, investors will also be able to avoid potentially bad investments if they can ascertain certain companies that lack ethical values. In this paper, I will discuss several facets o

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Buell, E. Kevin. "The Relationship of Ethics Education to the Moral Development of Accounting Students." NSUWorks, 2009. http://nsuworks.nova.edu/hsbe_etd/15.

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Ethical behavior and moral judgment are fundamental issues facing the accounting profession today. Changes in the ethical culture of accounting have brought about a crisis of ethical misconduct in the profession. External forces for better ethics in accounting, represented by Sarbanes-Oxley (SOX) legislation, and internal forces, represented by increased educational coverage encouraged by state societies and the AACSB, are attempts to influence the current crisis. Research in the field of ethics and moral judgment in the accounting profession continues as researchers continue to examine factor

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Amirdjanian, Kevin. "Accounting for Product Recalls: How to Promote Strong Corporate Governance and Business Ethics." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/792.

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The purpose of this paper is two-fold. The first goal is to qualitatively explore what ethics is and how companies can create a lasting culture of ethics. I explore the meanings of ethics, corporate ethics, and the responsibilities that companies have to shareholders and the public. The second goal is to demonstrate how a culture of ethics can help to prevent product recalls by creating a control environment that catches potentially dangerous products before they leave the facility. This is achieved through an analysis of three case studies: 1) Johnson & Johnson’s response to the Chicago Tylen

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Lindgren, Elin, and Toro Pia Saez. "Hur påverkas revisorers professionella skepsis av tidspress respektive granskning av redovisning till verkligt värde?" Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29018.

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Professionell skepsis är en förutsättning för en fungerande revision och för att upprätthålla kvaliteten på revisionen krävs det av revisorerna att vara professionellt skeptiska. Det finns flera faktorer som påverkar hur revisorer kan upprätthålla kvaliteten på revisionen. Bland annat har den tidspress som revisorer utsätts för visat sig ha en negativ inverkan på revisionskvaliteten eftersom revisorer till följd av tidspress kan uppvisa dysfunktionella beteenden som kan innebära att de lägger ner mindre tid än vad som faktiskt behövs för att utföra en bra revision. Vidare finns det en utmaning

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Appiah-Sokye, George. "Exploratory Multiple-Case Study of Illinois External Auditors' Perceptions of Fraud Education in Undergraduate Accounting Programs." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10181182.

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<p> External auditors do not have the capacity to detect corporate fraud, even though accounting scholars have agreed on the perceived importance of fraud detection. There is a need to integrate fraud detection courses and forensic accounting topics into undergraduate training. This study addressed the problem of external auditors’ detection of less than 5% of fraud cases resulting from their lack of fraud detection topics and courses from their undergraduate studies. The purpose of this qualitative exploratory multiple-case study was to explore external auditors’ perspectives o

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Geng, Xin. "The Effect of a Leader's Emotional Intelligence on the Subordinate's Intention to Whistleblow." Thesis, West Virginia University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10264024.

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<p> Two experiments in this dissertation examine the effect of a leader’s emotional intelligence and its interaction with other constructs on the subordinate’s intention to whistleblow. Results from the primary experiment indicate that when the leader is not involved in the observed accounting fraud, the subordinate is more likely to whistleblow to the leader if the leader has high emotional intelligence or high group prototypicality. The relationship between leader emotional intelligence and subordinate whistleblowing intention is stronger when the leader has high group prototypic

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Dunbar, Rochelle V. "The Correlation between Reasoned Actions of Leadership and Intentions to Commit Corruption." Thesis, Capella University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10598829.

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<p> There is a lack of empirical research on leadership. The purpose of this study was to determine if a relationship exists between the three components of the theory of reasoned action (TRA): (a) behavioral intention, (b) integration attitude, and (c) subjective norms as they relate to the commitment of the corruption component of occupational fraud (OF). The rationale of this study was to evaluate whether the influences of executive management related to the intent to commit corruption. The three independent variables were behavioral intention, attitude, and subjective norms, and one depend

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Brackins, Elizabeth. "A Study of The Effectiveness of Ethics Instruction to Accounting Students at East Tennessee State University." Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/honors/490.

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Strong ethics are critical to the success of each member of the business world, especially accountants. Because the work of accountants is utilized by both internal and external users and can have such widespread effect on the business community, it is imperative that this work is performed with the utmost accuracy, integrity and morality. The foundation for strong ethics begins before the accountant enters the workforce, and many colleges require dedicated ethics courses for accounting majors. The purpose of this project is to analyze the effectiveness of the ethics instruction, specifically

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Osei, Enoch Temeng. "The Relationships between Corporate Supervisors' Use of Ethics-Related Actions and Organizational Success." Thesis, Northcentral University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3684883.

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<p>The financial crisis of 2007-2009 was one in which many financial services firms participated in shortsighted and unethical behavior. About $11 trillion in household wealth were lost, 26 million Americans lost their jobs, and 4.5 million could not afford their mortgages These events and statistics show the prevalent lack of ethical leadership in the financial services sector. The problem addressed in this study is the lack of leadership ethics and its relationship to organizational success within the financial services industry. The purpose of this quantitative correlational study was to

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Anner, John. "Blended Value Accounting and Social Enterprise Success." Thesis, Walden University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=3746906.

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<p> Social enterprises (SEs) are businesses managed by entrepreneurs who seek to improve society, and they represent an important trend in social change work. However, there is little empirical knowledge about which blended value accounting (BVA) methods are used by SE managers, and whether the use of BVA is perceived by SE managers as a critical success factor. Blended value accounting is a conceptual framework for measuring combined social and financial outcomes in SEs, and some believe that the use of BVA may be a critical success factor for SEs. This research was based on Covin and Slevin

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Garcia, Roberto C. "An Accounting Solution to The Public Pension Crisis." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/890.

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Roughly 40 million American active and retired workers are covered by local, state or federal pension systems. The most recent financial crises has caused many of these pension systems to go up in flames, leaving politicians and economists puzzled as to where the money to pay off their future pension liabilities will come from. To add to the nightmare situation, we can expect the retirement of the baby-boomers over the next decade to exacerbate the conflagration. With less contributions coming in from the reduced number of active public employees, and more to pay out to retirees, many localiti

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Fourie, Sharon. "The impact of business ethics education on attitudes towards corporate ethics of B Com. Accounting students at the University of Zululand." Thesis, University of Zululand, 2011. http://hdl.handle.net/10530/1099.

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A thesis submitted to the Faculty of Commerce, Administration and Law in filfilment of the requirements for the Degree of Masters in Commerce in the Department of Accounting at the University of Zululand, South Africa, 2011.<br>“We are conscious of the reality that corruption in many forms has deeply infected the fibre of our society. Precisely because we face the challenge of dealing with systematic corruption, we need a dispassionate and systematic approach to this question.” Nelson Mandela, at the opening of Parliament (February 17, 1995) It would appear that the integrity of leading or

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Riney, Felicia Ann. "A qualitative study| Being proactive in detecting and preventing fraud in the post Sarbanes-Oxley era." Thesis, University of Phoenix, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10164149.

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<p>The purpose of this study is to apply the qualitative research method of descriptive single-case study design to explore the phenomenon of fraud in companies in the state of Arkansas by conducting face-to-face interviews with mid-level officers, distributing questionnaires to upper-level officers, and reviewing company documentation in the retail, professional services, or manufacturing industries in Arkansas. The focus is to understand the phenomenon of fraud and company officers’ perceptions about tools for detecting and preventing fraud. Financial statement fraud tactics make up 9%

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Chrášťanský, Marek. "Profesní etika účetních a auditorů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202132.

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This thesis selects a topic of ethics and morality, namely of their meaning, individual features and also their usage in the world of finance among professional accountants and auditors. It is focused mainly on present state however a historical background is also included. The objective of this thesis is to introduce both selected professions so the reader will be able to self-assess sufficiency and deficiencies of ethical standards and customs of modern ethics. The thesis also compares ethical regulations of these professions through its description. Considerable attention is also devoted to

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Beets, S. Douglas. "Effectiveness of the complaint-based enforcement system of the AICPA Code of Professional Ethics." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/82900.

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The American Institute of Certified Public Accountants (AICPA) is presently considering a proposal to revise the enforcement system of the Code of Professional Ethics from the current complaint-based mechanism to a system based on reviews of practitioners and their work. Inherent within the proposal is the conclusion that the existing enforcement provisions, based on complaints about violations, are not adequate. Complaints about ethics violations can originate from practically anyone although two of the primary initiators of violation complaints are Certified Public Accountants (CPAs) and t

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