Index
Ethics, Governance and Corporate Crime: Challenges and Consequences
ISBN: 978-1-78350-673-6, eISBN: 978-1-78350-674-3
ISSN: 2043-0523
Publication date: 17 July 2014
This content is currently only available as a PDF
Citation
(2014), "Index", Ethics, Governance and Corporate Crime: Challenges and Consequences (Developments in Corporate Governance and Responsibility, Vol. 6), Emerald Group Publishing Limited, Leeds, pp. 271-275. https://doi.org/10.1108/S2043-052320140000006014
Publisher
:Emerald Group Publishing Limited
Copyright © 2014 Emerald Group Publishing Limited
INDEX
accounting information
, 134, 227–229, 248, 262
accounting manipulation
, 14
Affordable Housing Scrutiny Committee
, 188
agency theory
, 51–52, 54–56, 75, 137, 163, 230
Annual Accounts
, 164, 232
Annual General Meetings (AGMs)
, 156, 158, 160, 171
annual report
, 55, 63, 88–89, 116, 118, 120, 122, 124–125, 132, 137, 153, 160, 162, 216, 220, 224, 226, 232–233, 235, 243, 247
annual review
, 232
Asian financial crisis
, 3, 48–49, 155, 157
assisted suicide
, 186–187
Association of Certified Fraud Examiners (ACFE)
, 2–3, 130, 136–137, 140–141
audience
, 224, 229–230, 232–235, 240–243, 248
audit committee
, 11–12, 14, 49, 129, 131–134, 136, 139–140, 145–146, 148
audit trinity
, 129, 131, 145
authority
, 100, 109–110, 131, 172, 182–183, 187–189, 201, 203, 208, 224, 244–245
autonomy
, 179, 182, 185–186, 192, 203
binary oppositions
, 232
blockholders
, 50, 167
board leadership
, 51–56, 63, 65–66, 68–69, 71–74
Board of Directors (BOD)
, 14, 49–51, 53–54, 56–59, 66, 74, 76, 125, 130–131, 133, 140, 142, 155, 158, 162, 165
Brent Spar
, 185
Bursa Malaysia
, 49, 58, 63–64, 67, 120–121, 125–126, 161
business ethics
, 3, 9, 13, 15, 22, 125, 134, 253, 255, 257, 259, 261, 263, 265
business risk
, 129–131, 135, 141–142, 148
Cadbury Report
, 155
Classical Liberal Theory
, 262, 265
collective unconscious
, 220, 222
Companies’ Act (2006)
, 145
constitutional authority
, 208
constitutional law
, 191
Continuous Online Auditing (COA)
, 132, 147–149
corporate duties
, 180
corporate fraud
, 129–133, 135–139, 141–149
corporate governance
, 1, 3–4, 8–12, 14, 19, 47–51, 54, 56–57, 62–64, 69–74, 77, 85, 87, 105–107, 109–112, 115, 129, 131–134, 137, 143, 146, 153, 155, 158–159, 165, 172, 177–178, 180–181, 183, 185, 188, 195, 205–206, 213, 253
corporate performance
, 19–20, 29, 37, 39, 43, 48, 216–217, 220, 237, 248
corporate reporting
, 213–214, 216–217, 221–230, 232, 234–235, 238–243, 247–248
corporate social responsibility (CSR)
, 21, 30, 85–101, 177–181, 183, 185, 187, 189, 191–193, 195, 197, 199, 201, 203, 205, 207, 209, 260
credit crunch
, 187
CSR activities
, 85, 88–89, 94, 96, 98–100
culture
, 6–7, 13, 25, 100–101, 215, 221, 224, 228, 244, 247, 260
Cyrus
, 253–254, 265
democracy
, 183, 255, 263
developing countries
, 43, 58, 155, 172, 206, 259–261
diachronicity
, 227
dialectic
, 206, 210, 216–217, 220, 222, 234–235, 241, 248
dividends
, 27, 138, 157, 159, 162–163, 167, 169, 242, 247
dominant coalition of managers
, 246
ego
, 219, 221
environmental performance
, 21, 25–26, 222, 232–233, 235–237, 239–240, 248
environmental practices
, 98
environmental protection
, 26, 41
epic story
, 213–215, 245
esteem
, 217, 219, 242, 246
ethical behaviour
, 1, 3, 5, 9, 13, 15, 119, 130, 254, 261, 264
ethical duties
, 197
ethico-legal theory
, 180
Euro Interbank Offered Rate (EURIBOR)
, 131
European Communities Act (1972)
, 189
experience
, 5–6, 49, 53, 59–60, 76, 94, 96, 179, 186, 196, 199–200, 209–210, 218
external audit
, 11, 129, 131–135, 138–139, 145, 147–148
family ownership
, 47–48, 50, 61–64, 67, 71–72, 74, 77–78, 154, 162, 171–172
finance
, 11, 19, 21–23, 25, 27, 29–33, 35, 37–41, 43, 51, 67, 91, 106, 109, 161, 262
financial capabilities
, 19–20, 22, 27, 29, 37, 39, 43
financial performance
, 4–5, 19, 21–22, 30, 32–33, 36–37, 43, 163, 167, 169, 216, 222, 232–233, 235–237, 239, 248
financial performance indicators
, 32–33, 36, 43
Financial Reporting Standard (FRS)
, 165
Financial Services Authority
, 131, 245
firm performance
, 47–67, 69–71, 73–78
fraud
, 1–3, 5, 7–12, 110, 129–149
free market
, 262–263
French Constitution
, 192
games theory
, 253–256, 258, 262, 264–265
Generally Accepted Accounting Principles (GAAP)
, 139, 247
Global Trade Performance Report 2005
, 86
Sir Frederick Goodwin
, 216
governance
, 1–4, 8–12, 14, 19, 47–52, 54, 56–57, 61–64, 69–74, 77, 85, 87, 105–107, 109–112, 115, 120, 129–134, 136–137, 139, 141, 143, 146–147, 149, 153, 155, 158–159, 165, 171–172, 177–183, 185, 188–190, 195, 205–206, 213, 244, 253, 258
guilt
, 218, 220
Gulf Corporation Council (GCC)
, 117
hero
, 213, 215–216, 223, 243–246
human rights
, 185, 189, 206, 253–255, 265
Human Rights Act (1998)
, 189
hyperreality
, 225
identity
, 6, 115–117, 119, 121–125, 146, 159, 218, 222–224
individuation
, 218–219, 221–222, 226, 241
Institute of Internal Auditors (IIA)
, 130, 133, 139
interest-free
, 116, 119–120, 122
internal control
, 11–12, 15, 22, 129–135, 137, 139, 141–149
internal control systems
, 15, 133, 135, 141, 143, 145, 148–149
International Standard on Auditing
, 133
Islam
, 118–119, 124–126
Islamic Capital Market
, 117
Islamic Ethical Checklist
, 120–121
Islamic Ethical Identity
, 119, 122–124
Islamic Sukuk (bonds)
, 11, 117
juridical duties
, 197
jurisprudential logic
, 187
justice
, 9–10, 109–110, 181–182, 184, 186, 190–191, 194–197, 203–208
Kourosh
, 254–255
KPMG (The Fraud Survey 2003)
, 2, 138
language
, 184, 205, 220, 225–229
legitimacy
, 183, 188–189, 192, 209, 261
liberalism
, 248, 261, 263, 266
logical-formalist (positivist) technique
, 179, 183, 189, 204, 208
London Interbank Offered Rate (LIBOR)
, 131, 244, 249
madness
, 218
Malaysian Code of Corporate Governance (MCCG)
, 49, 53–54, 68, 75–76, 155
Malaysian Institute of Corporate Governance (MICG)
, 49
managerial ownership
, 47–53, 55, 57, 59, 61–67, 69, 71–78
mass production
, 258
Minority Shareholders Watchdog Group (MSWG)
, 76, 153–156, 158–169, 171–172
mirror of the world
, 221–222
moral freedom
, 182
moral interest
, 179
moral standards
, 110
morality
, 105, 109, 111, 125, 178, 182–184, 186, 188, 201–202
motivation
, 85, 88, 94, 97, 99, 108, 111, 149, 157, 189, 203, 210, 217–218, 221–222, 234–235, 237, 240
multiple directorships
, 53, 58–59, 63, 66, 69, 71–76
myth creation
, 223–227, 229, 232, 234, 239–240
Mythic Stage
, 230, 241–243
myths
, 213–216, 222, 225, 241–242
Nash Equilibrium
, 257
natural justice
, 181–182, 190–191, 194
non-executive directors
, 53, 56–58, 65–66, 69, 71–75, 77, 134
occupational crimes
, 4
Ogoni people
, 185
Organisation for Economic Co-operation and Development (OECD)
, 107
organisational behaviour
, 220, 223, 225, 231, 239
organisational boundary
, 228
Our Common Future
, 20
ownership structure
, 50, 52, 64, 66, 71, 171–172
perfect competition
, 40, 262, 266
perfect crime
, 246
Planning Compulsory Purchase Act 2004
, 202
PricewaterhouseCoopers Global Economic Crime Survey 2005
, 2
Pride Game
, 257, 265
priesthood
, 226, 229, 239–241, 243
Prisoner’s Dilemma
, 256–257
profit maximization
, 91–93, 100
profitability
, 8–9, 33, 37, 155, 162
psychoanalytic theory
, 217–218
pyramidal ownership
, 154, 172
regulation
, 10, 93, 105, 134, 139, 179–180, 189, 202, 263, 266
religion
, 6, 98, 214, 225–226, 228–229, 233, 239–240, 243, 245, 247
research and development expenses
, 27, 40, 42
responsibility
, 1, 14, 19, 21, 47, 85–87, 89–93, 95–97, 99, 105, 115, 126, 129, 138–139, 143–145, 153, 177–179, 181, 183–185, 187, 189, 191–193, 195, 197, 199, 201, 203–209, 213, 243–245, 253, 260
reverse logistic
, 24
Rhodesia
, 193
risk evaluations
, 134
ritual
, 215, 224–225, 228–229, 233, 243, 245
Sarbanes Oxley Act (2002)
, 12, 134
Securities and Exchange Commission
, 133
semiotic
, 216–217, 220, 222–225, 229–230, 233–235, 239–243, 247
sensus communis
, 212, 213
shareholder activism
, 153–159, 161–165, 167, 169, 171–172
shareholders
, 3, 11–12, 14–15, 30, 33, 37, 47, 49–53, 55–57, 61, 77, 92, 95, 105, 110–111, 118, 125–126, 130, 132–133, 137, 154–165, 171–172, 178, 220, 230–234, 236, 238–240, 242–243, 247
shareholders’ wealth
, 61, 77, 130, 154, 157, 159, 162
social contract
, 192, 262, 264
spaciality
, 215, 229
speed
, 215
stakeholder theory
, 182, 231
stakeholders
, 3, 11–12, 14–15, 23, 30, 89, 92, 95–98, 100, 105, 110–111, 115, 117–118, 130–131, 134, 148, 182, 192, 198, 229–233, 236–241, 259–261, 263–264
standards
, 9, 12, 25, 97, 110, 121, 135, 137, 139–141, 145, 207, 259–261
stewardship
, 11, 137, 156, 235–236
supply chain
, 24, 86, 90
sustainability
, 19–27, 29–31, 33, 35, 37, 39, 41, 43, 75, 89, 236, 259–260
sustainable development
, 20, 23, 37, 43
synchronicity
, 227
synergy
, 206
tax avoidance
, 105–108, 110–112
tax evasion
, 105–112
temporality
, 207, 215, 227
transcendental idealism
, 177, 195
Treadway Commission
, 2, 140
ultra vires
, 183
UN Earth Summit in 1992
, 20
United Nations
, 259, 265
Universal Declaration of Human Rights
, 265
utilitarianism
, 261–262, 264–265
utility
, 110, 178, 189, 202, 209, 248, 254, 256–258, 262, 264–265
value
, 2, 4, 7, 9, 20, 25, 27, 30, 41–42, 48, 50, 55, 57, 59–60, 62, 64–65, 72–73, 75, 77, 86, 90, 93, 106, 116–117, 123–125, 130, 134, 140, 143, 149, 154–155, 158, 163, 167, 171–172, 178, 181–183, 186–187, 191, 193–195, 197, 201, 210, 214, 221, 236–237, 242, 248, 254, 256, 261–262
veto
, 255, 265
Wall Street Walk
, 158
welfare
, 30, 91, 109, 237, 242, 253–254, 265–266
Zakah
, 125–126
- Ethics, Governance and Corporate Crime: Challenges and Consequences
- Developments in Corporate Governance and Responsibility
- Ethics, Governance and Corporate Crime: Challenges and Consequences
- Copyright Page
- List of Contributors
- Introduction: Corporate Crime and its Constraint
- Finance and Sustainability – Resources, Capabilities, and Rewards
- Managerial Ownership and Firm Performance: The Influence of Family Directors and Non-Family Directors
- Corporate Social Responsibility Perception Among Developing Country SMEs: An Exploratory Study
- Ethics and Tax Compliance
- The Corporate Ethical Identity of Shari’ah Compliant Companies
- The Role of Auditing in the Management of Corporate Fraud
- Shareholder Activism in the Family-Controlled Firms in Malaysia
- A Philosophical Foundation for Corporate Social Responsibility: Lessons from Kant’s Transcendental Idealism as an Exercise in Life Against Kelsen’s Formalistic Legal Theory as an Exercise in Logic
- Heroes to Villains: An Archaeology of Corporate Criminality
- Business Ethics in Society
- About the Contributors
- Index