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Journal articles on the topic 'Ethical compliance'

Author: Grafiati

Published: 9 November 2024

Last updated: 31 July 2025

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1

Buzo, Carina. "Ethical Approaches to Compliance." Journal of College and Character 18, no. 3 (2017): 215–20. http://dx.doi.org/10.1080/2194587x.2017.1338584.

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Henderson, B. Charlene, and Steven E. Kaplan. "An Examination of the Role of Ethics in Tax Compliance Decisions." Journal of the American Taxation Association 27, no. 1 (2005): 39–72. http://dx.doi.org/10.2308/jata.2005.27.1.39.

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The relationship between ethical beliefs and tax compliance is well documented, but extant research has not explored the relationships among general ethical beliefs, contextual ethical beliefs, and tax compliance behavior. In this study we propose a model that is intended to clarify the mechanisms through which ethical beliefs impact tax compliance. In the model, contextual ethical beliefs represent the mechanism through which individuals' general ethical beliefs impact tax compliance behavior. The model is tested using participants' ethical orientations as measures of their general ethical be

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3

Hodge, David R. "Religious Discrimination and Ethical Compliance." Journal of Religion & Spirituality in Social Work: Social Thought 26, no. 2 (2007): 91–113. http://dx.doi.org/10.1300/j377v26n02_05.

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4

Skalska, A. "What components should an ethics and compliance program consist of to help organizations remain ethical and compliant in times of crisis and beyond?" Entrepreneur’s Guide 13, no. 4 (2020): 229–46. http://dx.doi.org/10.24182/2073-9885-2020-13-4-229-246.

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Organizations currently face many challenges due to the COVID–19 pandemic. In similar times of crisis, it is of the utmost importance for organizations to remain ethical and compliant with the law as well as with the temporary measures imposed on them by States. Ethics and compliance programs help organizations behave ethically and in compliance with all rules in a structured and comprehensive way. The paper analyzes selected models of an ethics and/or compliance program with the aim to find out what components an ethics and compliance program should contain in order to be effective in ensurin

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5

Houghton, Susan, and Mark Simon. "Ethical compliance behavior in small and young firms: The role of employee identification with the firm." New England Journal of Entrepreneurship 12, no. 2 (2009): 15–25. http://dx.doi.org/10.1108/neje-12-02-2009-b002.

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We explored whether employees in smaller, younger firms would be more ethically compromised, and whether employee identification moderates this relationship.We collected survey data from 154 working professionals enrolled in an MBA program in the southeastern United States. We found that employees of smaller, younger firms selected more compromised ethical choices than employees of larger, older firms. Contrary to our expectations, employee identification had no effect in smaller, younger, firms, yet in larger, older firms, identification actually reduced ethical compliance, suggesting that th

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6

Burdon, Wendy Mason, and Jackie Harvey. "A plea for adoption of ethical compliance." Journal of Financial Crime 23, no. 1 (2015): 187–200. http://dx.doi.org/10.1108/jfc-11-2014-0049.

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Purpose – This paper aims to discuss the evolution of regulation and compliance in the past 20 years, to the current state of affairs. Despite earlier calls for ethical compliance within financial institutions, there remains scope for improvement within practice (as evidenced by on-going regulatory issues in the banking sector). Design/methodology/approach – Pre-crisis academic models of regulation and compliance are reviewed for evidence of use in practice. Some preliminary inductive research evidence is presented, following data collection via interviews with individuals impacted by complian

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Temitayo Oluwaseun Jejeniwa, Noluthando Zamanjomane Mhlongo, and Titilola Olaide Jejeniwa. "THE ROLE OF ETHICAL PRACTICES IN ACCOUNTING: A REVIEW OF CORPORATE GOVERNANCE AND COMPLIANCE TRENDS." Finance & Accounting Research Journal 6, no. 4 (2024): 707–20. http://dx.doi.org/10.51594/farj.v6i4.1070.

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This comprehensive review delves into the pivotal role of ethical practices in accounting, specifically focusing on corporate governance and compliance trends. Ethical considerations in accounting are not merely regulatory checkboxes but constitute the moral compass guiding financial professionals towards transparency, integrity, and accountability. The review provides a glimpse into the core themes explored in this review. The contemporary business landscape is marked by increased scrutiny of ethical practices within accounting frameworks. This review navigates the intricate interplay between

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I Gusti Putu Eka Rustiana Dewi. "The Role of Moral Considerations in Blockchain Technology and Its Impact on Tax Compliance: A Literature Review." Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan 5, no. 1 (2025): 317–32. https://doi.org/10.55606/jimek.v5i1.6264.

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This study of the literature examines the interaction between blockchain technology and moral considerations, with a particular emphasis on its impact on tax compliance. Blockchain's incorporation into tax systems creates both new ethical options and concerns as it continues to transform data security, transparency, and traceability. This paper explores the ethical dimensions of tax compliance within digital environments through a qualitative literature review. The study reviews previous research on the relationship between taxpayers' moral ideals, ethical decision-making, and perceptions of t

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Fernando, Yudi, and Rubakanthan Saravannan. "Blockchain Technology: Energy Efficiency and Ethical Compliance." Journal of Governance and Integrity 4, no. 2 (2021): 88–95. http://dx.doi.org/10.15282/jgi.4.2.2021.5872.

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Blockchain technology has the ability to disrupt almost every industry due to its ability to create a decentralized tamper-proof ledger network and carry out transactions without the need of a trusted third party intermediary. One of the major drawback of blockchain technology is the energy consumption surrounding its application. The problem has been discussed extensively, with proposals focusing on strengthening its consensus protocol and also integrating renewable energy sources to minimize its carbon footprint. To boost adaptability of blockchain in all sectors, the technology itself needs

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Klingstrom, Tomas, Erik Bongcam-Rudloff, and Jane Reichel. "Legal & ethical compliance when sharing biospecimen." Briefings in Functional Genomics 17, no. 1 (2017): 1–7. http://dx.doi.org/10.1093/bfgp/elx008.

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11

Felzmann, Heike. "Adherence, compliance, and concordance: an ethical perspective." Nurse Prescribing 10, no. 8 (2012): 406–11. http://dx.doi.org/10.12968/npre.2012.10.8.406.

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12

Michaelson, Christopher. "Compliance and the Illusion of Ethical Progress." Journal of Business Ethics 66, no. 2-3 (2006): 241–51. http://dx.doi.org/10.1007/s10551-005-5589-8.

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13

Chauhan, Pavitra, Lars Ailo Bongo, and Edvard Pedersen. "Ethical Challenges of Using Synthetic Data." Proceedings of the AAAI Symposium Series 1, no. 1 (2023): 133–34. http://dx.doi.org/10.1609/aaaiss.v1i1.27490.

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There is an outburst of digitized medical data with the growing adoption of Electronic Health Record (EHR) systems but have restricted access due to legal compliances. This lack of data accessibility has piqued the interest in generating and using synthetic data. Synthetic data is programmatically generated using the statistical properties of the real dataset. Although synthetic data tackles the issue of legal compliance, there are some ethical concerns associated with it. In this paper, we discuss three ethical concerns of synthetic medical data such as fairness, privacy and unwarranted use.

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Nalukenge, Irene, Stephen Korutaro Nkundabanyanga, and Joseph Mpeera Ntayi. "Corporate governance, ethics, internal controls and compliance with IFRS." Journal of Financial Reporting and Accounting 16, no. 4 (2018): 764–86. http://dx.doi.org/10.1108/jfra-08-2017-0064.

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PurposeThe purpose of this paper is to establish the relationship between corporate governance, ethical culture, Internal Controls over Financial Reporting (ICFR) and compliance with International Financial Reporting Standards (IFRS) by microfinance institutions (MFIs).Design/methodology/approachThis is a cross-sectional survey based on a sample of 85 MFIs in Uganda. Hypotheses were tested using partial least squares (PLS) analysis technique. An unweighed IFRS compliance index to capture the level of compliance with IFRS was constructed. Yet to capture corporate governance, ethical culture and

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Oluwaseun Adeola Bakare, Onoriode Reginald Aziza, Ngozi Samuel Uzougbo, and Portia Oduro. "Ethical and legal project management framework for the oil and gas industry." International Journal of Applied Research in Social Sciences 6, no. 10 (2024): 2363–88. http://dx.doi.org/10.51594/ijarss.v6i10.1618.

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The oil and gas industry operates in a complex and highly regulated environment where ethical considerations and legal compliance are paramount. This paper proposes an Ethical and Legal Project Management Framework specifically designed for the oil and gas sector, aiming to enhance project execution while ensuring adherence to ethical standards and legal requirements. The framework integrates ethical principles with legal obligations, fostering a culture of integrity and accountability within organizations. At its core, the framework emphasizes the identification and assessment of ethical risk

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Alhajri, Amur, Hisham Al Ghunaimi, Al-Zahra Zahir Mohammed AL Yahmadi, Ahmad Khalid Said AL Mukhaini, and Noof Thani Taaib AL Salehi. "Investigating the impact of ethical standards on enhancing accounting practices: A comparative analysis of public and private sectors in Oman." International Journal of Innovative Research and Scientific Studies 8, no. 2 (2025): 1046–61. https://doi.org/10.53894/ijirss.v8i2.5405.

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This research examines how ethical standards contribute to improving accounting practices in both the public and private sectors of Oman, concentrating on the importance of professional ethics and its effect on accountants’ performance and quality. The objective of the study is to investigate the connection between adherence to ethical standards and the quality of financial reporting while noting differences in ethical compliance across sectors. A questionnaire using a Likert scale was utilized to gather primary data from accounting professionals in various organizations. Statistical technique

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Yockey, Joseph. "The Compliance Case for Social Enterprise." Michigan Business & Entrepreneurial Law Review, no. 4.1 (2014): 1. http://dx.doi.org/10.36639/mbelr.4.1.compliance.

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Social enterprises generate revenue to solve social, humanitarian, and ecological problems. Their products are not a means to the end of profits, but rather profits are a means to the end of their production. This dynamic presents many of the same corporate governance issues facing other forprofit firms, including legal compliance. The author contends, however, that traditional strategies for corporate compliance are incongruent to the social enterprise’s unique normative framework. Specifically, traditional compliance theory, with its prioritization of shareholder interests, stands at odds wi

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18

Yates, Donna. "Creative compliance, neutralization techniques, and palaeontological ethics." Geological Curator 11, no. 7 (2022): 428–35. http://dx.doi.org/10.55468/gc1458.

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This paper uses the sociological and criminological concepts of creative compliance and techniques of neutralization to consider reactions to ongoing ethical issues within the paleontological community. Using the ethical and legal issues concerning the study of fossil-bearing amber from Myanmar, and drawing upon interviews from palaeontologists conducted by the TRANSFORM project, this paper argues that palaeontological research has a strong social component which should not only be reflected in the ethical approval and oversight of palaeontological projects, but also reflected in the teaching

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19

Sadallah, Mouad, and Hijattulah Abdul-Jabbar. "Business zakat compliance in Algeria: an ethical perspective." International Journal of Ethics and Systems 38, no. 2 (2022): 338–55. http://dx.doi.org/10.1108/ijoes-04-2021-0085.

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Purpose This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of the ethical theory mainly and by reference to Zakat Core Principles (that originally inspired from the Basel Core Principles), the paper aims to provide an understanding of how these factors affect zakat compliance in the Algerian context from an ethical perspective. Design/methodology/approach A cross-sectional research design was applied. Using self-administered questionnaires, a total of 575 business owner

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Waddington, Ivan, Andrea Scott-Bell, and Dominic Malcolm. "The social management of medical ethics in sport: confidentiality in English professional football." International Review for the Sociology of Sport 54, no. 6 (2017): 649–65. http://dx.doi.org/10.1177/1012690217733678.

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This paper examines one of the major ethical challenges in the practice of sports medicine, confidentiality. Drawing on interview and questionnaire data with doctors and physiotherapists working in English professional football clubs, it explores the degree to which ethical compliance has improved since the publication of, and publicity surrounding, an earlier study of medical practice in professional football conducted by Waddington and Roderick. Thus, it provides an updated empirical examination of the management of medical ethics in sport. The data illustrate how the physical and social env

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21

Ligalawike, Maulidi A., Haji Ng’elenge, and Emmanuel Matiku. "Compliance to Ethical Procurement Practices in Tanzania: A Case of Geita District Council." East African Journal of Business and Economics 7, no. 2 (2024): 176–89. http://dx.doi.org/10.37284/eajbe.7.2.2372.

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The main focus of the study was to investigate public compliance with ethical procurement practices in Tanzania. Three specific objectives guided the study were; to evaluate the extent to which compliance with regulations affects the procurement process; to identify the challenges faced in achieving full compliance with ethical procurement practices and to propose recommendations and strategies for enhancing compliance with ethical procurement practices based on best practices. The study adopted a descriptive research design. The target population constituted 71 procurement officers, and a str

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22

Jones, Thomas M., and Frederick H. Gautschi. "Moral Commitment and the Ethical Attorney." Business Ethics Quarterly 2, no. 4 (1992): 391–404. http://dx.doi.org/10.2307/3857578.

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The moral worth of attorneys has traditionally been judged in terms of compliance with legal codes of ethics. These codes, ostensibly designed to promote smooth and equitable functioning of an adversary system, are manifestations of a rule utilitarian moral system. This paper argues that ethical attorneys have a higher calling than rule compliance and that “moral commitment,” which combines commitment to “right” solutions and moral courage, is a superior yardstick for measuring their moral worth.

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23

Nikjeh, Dee Adams. "Ethical Decision Making: Coding and Compliance Dilemmas for Speech-Language Pathologists." Perspectives of the ASHA Special Interest Groups 4, no. 6 (2019): 1289–97. http://dx.doi.org/10.1044/2019_pers-19-00007.

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Purpose Speech-language pathologists (SLPs) are nationally credentialed health care professionals with the responsibility to conduct clinical activities and business operations ethically, legally, and with a high level of integrity. What are the ethical and legal responsibilities of being a credentialed professional? This clinical focus article provides an overview of relevant federal laws that govern waste, abuse, and fraudulent billing behaviors and highlights some of the American Speech-Language-Hearing Association's professional policies that characterize speech-language pathology practice

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24

RECKERS, PHILIP M. J., DEBRA L. SANDERS, and STEPHEN J. ROARK. "THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYER COMPLIANCE." National Tax Journal 47, no. 4 (1994): 825–36. http://dx.doi.org/10.1086/ntj41789111.

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25

Arnold, Diane Huberman, Keith Arnold, and Vanessa J. Arnold. "Managing Ethical Risks and Crises: Beyond Legal Compliance." Beijing Law Review 01, no. 01 (2010): 1–6. http://dx.doi.org/10.4236/blr.2010.11001.

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26

Mark, Gideon, and Laurie A. Lucas. "Symposium, Cannabis—Legal, Ethical, and Compliance Issues: Introduction." American Business Law Journal 57, no. 4 (2020): 651–76. http://dx.doi.org/10.1111/ablj.12176.

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27

Peregrin, Tony. "Managing HIPAA Compliance Includes Legal and Ethical Considerations." Journal of the Academy of Nutrition and Dietetics 121, no. 2 (2021): 327–29. http://dx.doi.org/10.1016/j.jand.2020.11.012.

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28

O’Toole, Barry J. "The Framework of Ethical Compliance in the UK." Public Policy and Administration 22, no. 1 (2007): 109–27. http://dx.doi.org/10.1177/0952076707071507.

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29

Rossini Gajsak, L., and L. Zibar. "Non-compliance as ethical dilemma for kidney transplantation." European Psychiatry 67, S1 (2024): S577. http://dx.doi.org/10.1192/j.eurpsy.2024.1200.

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IntroductionAllocating a kidney transplant to a non-compliant recipient could present a triple damage: to the donor (and family of a deceased donor), for the recipient (who will experience rejection) and for another potential recipient on the waiting list (who missed the chance for the transplant). Having in mind that kidney transplantation (TX) is the best choice of renal replacement therapy, a thorough individual endeavor to predict the outcome of a TX in a non-compliant candidate is necessary to avoid a worse option. Non-compliance could origin from maladaptation, psychological limitations

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30

Edwards, Jonathan. "Individual and corporate compliance competence: An ethical approach." Journal of Financial Regulation and Compliance 11, no. 3 (2003): 225–35. http://dx.doi.org/10.1108/13581980310810534.

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31

Kozimov, Nizomiddin. "The Legal and Ethical Challenges in ESG Compliance." Uzbek Journal of Law and Digital Policy 3, no. 1 (2025): 131–54. https://doi.org/10.59022/ujldp.296.

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Companies face tough legal and ethical hurdles trying to meet Environmental, Social, and Governance (ESG) goals. Different rule setups across regions twist how businesses run their operations. I talked with compliance officers, dug into case stories of firms in legal battles, and sifted through tons of regulatory documents; this rough mix revealed familiar snags and some neat tricks to handle ESG challenges. The results show that a jumble of regulations not only wastes time on compliance but also stirs up ethical puzzles, forcing companies into a patchwork of responses. The issue stands out bi

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Cherekar, Rahul. "Cloud Data Governance: Policies, Compliance, and Ethical Considerations." International Journal of AI, BigData, Computational and Management Studies 3 (2022): 24–31. https://doi.org/10.63282/3050-9416.ijaibdcms-v3i2p103.

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Bosire Okemwa, Victor, and Dr Bonface Matayo Ratemo. "Factors Affecting Compliance to Ethical Standards in Public Procurement in Kenya: A Behavioral Model of Ethical and Unethical Decision Making Perspective." International Journal of Scientific Research and Management 9, no. 12 (2021): 2804–25. http://dx.doi.org/10.18535/ijsrm/v9i12.em10.

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The study sought to investigate the factors affecting compliance to ethical standards in public procurement in Kenya. The study adopted it is specific objectives from a behavioral model of ethical and unethical decision making that is; professionalism factors, social factors, personality factors, legal framework factors and work environment factors on how they affect compliance to ethical standards in public procurement in Kenya. The study adopted descriptive research design as the study design, the population of the study was 40 employees and since the population was small the researcher empl

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Enwereuzor, Ibeawuchi K., Busayo A. Adeyemi, and Ike E. Onyishi. "Trust in leader as a pathway between ethical leadership and safety compliance." Leadership in Health Services 33, no. 2 (2020): 201–19. http://dx.doi.org/10.1108/lhs-09-2019-0063.

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Purpose Although a great number of studies have established the important role of leadership in workplace safety, it appears researchers are yet to consider the role that trust in leaders could play between ethical leadership and safety compliance within healthcare. To address that imbalance, this study aims to investigate the relationship between ethical leadership and safety compliance, with trust in the leader as the mediator. Design/methodology/approach Data were collected in three time periods from 237 hospital staff nurses (76.8 per cent women and 23.2 per cent men). Ordinary least squar

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Ketut, Merta I., Sudiasa I Komang, and Yusnimi Ni Made. "Pengaruh Pengendalian Intern, Kepatuhan Dan Kompensasi Manajemen Terhadap Perilaku Etis Karyawan Pada LPD Karangasem Bali." Journal on Education 6, no. 4 (2024): 21922–30. http://dx.doi.org/10.31004/joe.v6i4.6381.

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This research takes as its object the Village Credit Institution (LPD) in Karangasem. The aim is to test the influence of internal control, compliance and management compensation on employee ethical behavior using grand theory. Stewardship (Daviset al, 1997).Quantitative Multiple Regression Research Method with a sample of 108 and data analysis using SPSS Version 24.Research Results (1) Internal Control (X1) has a positive and significant effect on the Ethical Behavior of Village Credit Institution Employees in Karangasem Bali, (2) Compliance (X2) has a positive and significant effect on the E

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Bussmann, Kai-D., Anja Niemeczek, and Marcel Vockrodt. "Compliance und Unternehmenskultur / Compliance and Company Culture." Monatsschrift für Kriminologie und Strafrechtsreform / Journal of Criminology an Penal Reform 99, no. 5 (2016): 23–41. http://dx.doi.org/10.1515/mkr-2016-0504.

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Zusammenfassung Im Rahmen einer webbasierten Befragung von insgesamt 4.302 Managern in 15 deutschen Großunternehmen wurden die zentralen Einflussfaktoren auf eine effektive unternehmensinterne Korruptionsprävention untersucht. Aus dieser Gesamtstichprobe werden die Untersuchungsergebnisse einer Teilstichprobe deutscher Manager (n = 1.988) berichtet. Kriminalprävention kann dieser Untersuchung zufolge auf drei Ebenen erreicht werden: zum einen durch eine hohe Bereitschaft zur informellen Sozialkontrolle, eine positive Hinweisgeberkultur und eine Reduktion des unternehmensinternen Korruptionsris

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Wafa, Muhammad Husnul, and Muhammad Ghazali. "Uncovering Ethical Behavior: A Causal Factors Perspective of Control Systems and Compensation." Research of Accounting and Governance 2, no. 2 (2024): 82–94. http://dx.doi.org/10.58777/rag.v2i2.256.

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This research examines the effects of internal control, compliance, management remuneration, and work ethic on auditors' ethical behavior. The study involved 46 auditors from a public accounting firm in Central Jakarta, using purposive sampling. Both quantitative and descriptive statistical methods, along with multiple linear analysis, were employed. Data was collected through a questionnaire assessing internal control, compliance, management compensation, work ethic, and auditors' ethical behavior. Findings reveal that internal control and compensation significantly influence auditors' ethica

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38

Crossler, Robert E., James H. Long, Tina M. Loraas, and Brad S. Trinkle. "The Impact of Moral Intensity and Ethical Tone Consistency on Policy Compliance." Journal of Information Systems 31, no. 2 (2016): 49–64. http://dx.doi.org/10.2308/isys-51623.

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ABSTRACT This study examines the impact of moral intensity and inconsistent ethical tone on Bring Your Own Device (BYOD) policy compliance. Organizations use BYOD policies to address the heightened risks of data and privacy breaches that arise when employees use their personal devices to access or store company data. These policies are a key part of an organization's system of internal controls that protect organizational assets by prescribing appropriate behavior for individuals who have access to them. We conducted an online experiment to evaluate (1) how the moral intensity of a policy comp

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Haritha, Madhava Reddy. "Building a Compliance Framework for Artificial Intelligence." INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH AND CREATIVE TECHNOLOGY 9, no. 6 (2023): 1–4. https://doi.org/10.5281/zenodo.14203699.

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every aspect of modern industry, Artificial intelligence (AI) has permeated nearly enhancing productivity, fostering innovation, and creating new opportunities. However, the unregulated deployment of AI raises ethical, legal, and safety concerns, particularly around privacy, transparency, and bias. As a result, regulatory bodies worldwide are introducing frameworks to govern the responsible development and deployment of AI. This paper explores the components and challenges of building an AI compliance framework, examining governance, risk management, and ethical standards, and highlighting exi

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Young, Angus, Lawrence Lei, Brossa Wong, and Betty Kwok. "Individual tax compliance in China: a review." International Journal of Law and Management 58, no. 5 (2016): 562–74. http://dx.doi.org/10.1108/ijlma-12-2015-0063.

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Purpose The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the

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Ross, Mark. "Legal Process Outsourcing: Ethics and Compliance." Legal Information Management 11, no. 2 (2011): 97–101. http://dx.doi.org/10.1017/s147266961100034x.

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Yurieva, Iryna, and Tetyana Kochetova. "COMPLIANCE - MANAGEMENT AND NORMS OF ETHICAL BUSINESS ENVIRONMENT IN THE BANKING SECTOR." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 6 (December 18, 2024): 69–73. https://doi.org/10.20998/2519-4461.2024.6.69.

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The article examines the main approaches to compliance management and the norms of the ethical business environment of the banking sector, and highlights the need to apply a synergistic approach from several areas of research on the system of ethical banking business environment and the strategic paradigm for implementing the leading international experience of compliance management. The topic is covered by the analysis of the elements of compliance management, which include implementation of an internal control system that ensures compliance with legal and ethical standards; organization of r

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Tembo, Esther, and Beatrice Matafwali. "The Impact of Tax Education on Compliance in Zambia: The Mediating Role of Ethical Perceptions in Mongu District." African Journal of Management and Business Research 19, no. 1 (2025): 428–55. https://doi.org/10.62154/ajmbr.2025.019.01032.

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The study examined the relationship between tax education and taxpayer compliance in Mongu District, Zambia, with a focus on the mediating role of ethical perceptions. Drawing on a sample of 105 individuals who participated in Zambia Revenue Authority (ZRA) tax education programs between 2019 and 2023, the research employed a quantitative design incorporating descriptive statistics, correlation, and regression analysis. Findings revealed that tax education significantly improves ethical perceptions (88.6% of respondents) and has a strong positive correlation with compliance (r = 0.74). Educati

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Saragih, Arfah Habib, and I. Dewa Nyoman Suartama Putra. "Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance." Jurnal Akuntansi dan Keuangan 23, no. 1 (2021): 1–14. http://dx.doi.org/10.9744/jak.23.1.1-14.

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This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors. Our analysis shows a negative and significant effect of idealism, tax knowledge toward the ethical perception of tax evasion, a positive and significant impact of relativism toward the ethics perception of tax evasion, and no significant effect of religiosity and educational level toward the ethics perceptio

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Hirsch, Peter Buell. "Keeping the fish fresh: corporate compliance and ethical values." Journal of Business Strategy 40, no. 2 (2019): 68–72. http://dx.doi.org/10.1108/jbs-01-2019-0003.

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Purpose This paper aims to focus attention on the increasing interest of regulators in ensuring ethical behavior in public companies. It suggests a variety of ways in which corporations can monitor and assess their own compliance with ethical standards. Design/methodology/approach This viewpoint assesses past efforts to create measurement frameworks for ethical standards for corporate integrity and reviews recent business literature on this topic to suggest ways that companies can improve their monitoring and reporting on corporate integrity. Findings The study suggests that standards for moni

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Hansen, Camilla Ørsted Rytter. "Business Ethics: How the Code of Conduct’s Superficiality Can be Combatted by Supplementing Decision-Making with Internal Advisors." Management Consulting Journal 7, no. 2 (2024): 69–73. http://dx.doi.org/10.2478/mcj-2024-0007.

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Abstract This paper examines how internal advisors can enhance ethical decision-making beyond the scope of a corporate code of conduct, using a case from a major Dutch financial institution. The case study explores a decision involving a loan request for selling laughing gas, where the internal advisors’ assessment went beyond legal compliance to consider ethical implications, potential consequences, and stakeholder interests. The analysis highlights the use of ethical theories such as consequentialism, deontology, and stakeholder analysis, demonstrating how internal advisors can provide a hum

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Sidauruk, Tagor Darius, and Suci Lestari. "PENGARUH PENGENDALIAN INTERN, KEPATUHAN DAN KOMPENSASI MANAJEMEN TERHADAP PERILAKU ETIS KARYAWAN (STUDI KASUS PADA PT ENSEVAL PUTERA MEGATRADING TBK PUSAT)." Jurnal Satya Mandiri Manajemen dan Bisnis 2, no. 1 (2016): 60–72. http://dx.doi.org/10.54964/satyamandiri.v2i1.295.

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This study aims to determine the effect of internal control, compliance, compensation management to ethical behavior of employees Center of PT Enseval Putera Megatrading Tbk. This study uses primary data obtained from questionnaires to the respondents. The sampling method used is purposive sampling and data that meet the criteria are as many as 60 samples. Multiple linear analysis is a technique of data analysis used in this study. The results obtained showed that partial internal control does not affect the ethical behavior of employees, compliance affect the ethical behavior of employees and

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Asiri, Eisa Ahmad S., Wagdi Bin-Hady, and Yousef Sahari. "Assessing the Degree of Compliance with the Ethical Principles of the 'Translator’s Professional Guide' amongst Translators in Saudi Arabia." JURNAL ARBITRER 11, no. 2 (2024): 109–22. http://dx.doi.org/10.25077/ar.11.2.109-122.2024.

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This study assesses the awareness and understanding of the Literature, Publishing and Translation Commission (LPTC) / Saudi Arabian Translation Association (SATA) code of ethics amongst translators in Saudi Arabia, along with their degree of compliance exhibited in their practice with respect to specific ethical principles outlined in the code. Factors that may influence ethical code compliance, such as training, experience and organisational support, are examined. A mixed method approach was adopted for data collection and analysis. A self-built questionnaire comprising 39 items was developed

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Paago, Ledibabari, and Barisua Akpeekon. "Business Ethics and Corporate Performance of Listed Manufacturing Companies in Nigeria." FMDB Transactions on Sustainable Management Letters 2, no. 4 (2024): 145–52. https://doi.org/10.69888/ftsml.2024.000313.

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This study examines the impact of business ethics on the performance of listed manufacturing companies in Nigeria, focusing on the relationship between ethical practices and return on assets (ROA). Specifically, the study examines how corporate social responsibility (CSR), tax compliance, and operational effectiveness (OPE) affect ROA. A descriptive and exploratory research design was adopted that used time series data from five selected manufacturing companies in Nigeria over a defined period of time. The study analyzes the extent to which ethical compliance in areas such as CSR and taxation,

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Saydidah, Qaulan, and Winny Lian Seventeen. "Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Dalam Pelaporan Pajak." Miftah : Jurnal Ekonomi dan Bisnis Islam 3, no. 1 (2025): 10–20. https://doi.org/10.61231/miftah.v3i1.340.

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This study aims to analyze the factors that influence the level of corporate taxpayer compliance in tax reporting. The method used is a literature study. The results of the study obtained that corporate taxpayer compliance is influenced by several main factors, namely the complexity of tax regulations, audit and sanction risks, and ethics and compliance culture within the company. Audit and sanction risks are also important drivers of tax compliance, where companies that feel the threat of audits and severe sanctions tend to be more compliant. Ethical culture within the company plays a signifi

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