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Article
Publication date: 12 July 2013

Ahmad Sharbatoghlie, Mohsen Mosleh and Taha Shokatian

The purpose of this paper is to explore emerging trends in the content of codes of ethics of US Fortune 100 and Global 100 corporate web sites through a longitudinal study.

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Abstract

Purpose

The purpose of this paper is to explore emerging trends in the content of codes of ethics of US Fortune 100 and Global 100 corporate web sites through a longitudinal study.

Design/methodology/approach

The web sites of the 200 companies were surfed and the relevant documents of the codes of ethics were extracted to separate text files. The computer files were then mined using the customized developed software and each ethical keyword was counted. The number of filed codes of ethics was 95 for both the 100 US‐based and the 100 Global‐based companies.

Findings

In addition to the content analysis of the ethic codes of the studied groups and finding high‐frequency ethical keywords, the results of this study indicate a convergence of the contents. Moreover, the results also show that the ethical codes are now more readily available on corporations’ web sites; that is a sign of higher level of disclosure of ethical codes compared to that in 2006. Finally, this research proposes some hypotheses to explain the changes from 2006 to 2009.

Practical implications

Many smaller corporations and start‐up companies can benefit from the results of this study by comparing their codes of ethics with those of the major US and global companies, using key ethical phrases that are discussed here. Moreover, US companies wanting to establish new subsidiaries in other countries can also take advantage of the results of this study. They can find out what are the common dissimilarities between American corporates and other international firms, from ethical point of view, when they want to reach a uniform code of ethics.

Social implications

Longitudinal study of the content of codes of ethics can help in encouraging firms to give consideration to ethical issues. This research is the first attempt to study the ethical standards adopted by the major US and global corporations, before and after the global financial crisis.

Originality/value

This study analyses the content of codes of ethics of the world's top firms and compares Fortune 500 and global 500 companies, considering the frequency of ethical keywords on their codes. It also compares the similarities and differences and indicates whether the content is divergent or convergent. The study also shows how the disclosure of codes of ethics has changed in the time‐span of research.

Details

Journal of Management Development, vol. 32 no. 7
Type: Research Article
ISSN: 0262-1711

Keywords

Book part
Publication date: 8 March 2018

Zabihollah Rezaee, Ahmad Sharbatoghlie, Rick Elam and Peter L. McMickle

The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are…

Abstract

Summary

The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as “a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information.” This paper is based on a review of related literature, innovative continuous auditing applications, and the experiences of the authors. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation of new software and audit models. Future research should focus on how continuous auditing could be constantly improved in various auditing domains including assurance, attestation, and audit services.

Details

Continuous Auditing
Type: Book
ISBN: 978-1-78743-413-4

Article
Publication date: 1 April 2001

Zabihollah Rezaee, Rick Elam and Ahmad Sharbatoghlie

Technological advances (e.g. e‐commerce and the Internet) have changed business practices and the process of recording and storing business transactions. Extensible…

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Abstract

Technological advances (e.g. e‐commerce and the Internet) have changed business practices and the process of recording and storing business transactions. Extensible Business Reporting Language (XBRL) will soon be built into accounting and reporting software which would allow on‐line real‐time preparation, publication, examination, and extraction of financial information. Thus, outside, independent auditors should use continuous, electronic auditing when most financial information exists only in electronic form under real‐time accounting systems. Continuous auditing and its implications for independent auditors, including internal control considerations and audit procedures, are described and analyzed.

Details

Managerial Auditing Journal, vol. 16 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 3 July 2009

Manoochehr Najmi, Rahim Ehsani, Ahmad Sharbatoghlie and Mohammad Saidi‐Mehrabad

The purpose of this paper is to develop an integrated dynamic model, based on empirical findings, which can be used in research centers for evaluating the performance of…

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Abstract

Purpose

The purpose of this paper is to develop an integrated dynamic model, based on empirical findings, which can be used in research centers for evaluating the performance of research projects by using multiple attribute utility theory.

Design/methodology/approach

In developing the model, the measures by which the performance of research projects could be evaluated are identified by Delphi method and group decision making. These measures are categorized into three general success factors of time, cost and quality. Then a multi‐attribute utility function is applied to integrate these dimensions to determine the utility resulting from the performance of the project.

Findings

Through literature review it is evident that some evaluation techniques such as checklists, scoring models, analytical hierarchy process and engineering economic techniques have been developed for evaluating performance of projects. The present model complements and improves upon the existing models.

Research limitations/implications

The parameters of model are determined based on research center's policy but they may be changed for other research centers. So the model depends on the expert's view. The model is not considered advantageous in situations where project gets ahead of program.

Practical implications

The model is tested in an engineering research institute and the comparison is made with the results of the existing models.

Originality/value

The advantage of proposed model is its flexibility, dynamism and the capability to revise the model based on any changes in the objectives and policies of the research center.

Details

Journal of Modelling in Management, vol. 4 no. 2
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 2 March 2012

Iman Naderi, Ahmad Sharbatoghlie and Ahmadreza Vafaeimehr

Lack of a consistent standardized housing pricing system in Iran has led housing valuation to become solely dependent on appraisers' opinions. The purpose of this paper is…

Abstract

Purpose

Lack of a consistent standardized housing pricing system in Iran has led housing valuation to become solely dependent on appraisers' opinions. The purpose of this paper is to investigate some behavioral aspects of real estate decision makers, i.e. buyers and appraisers.

Design/methodology/approach

First, and based on a content analysis of the valuation literature, a preliminary housing valuation model is proposed. This model is then contextualized and tested on two separate samples of 23 appraisers and 145 buyers, using interviewing technique and self‐administered questionnaires.

Findings

This study shows that buyers and appraisers may have different views about property valuation and that the appraisal process of residential housing in Iran contains substantial inconsistency with respect to buyers' needs. In addition, it was found that financial status is a significant factor affecting buyers' attitude toward housing valuation.

Research limitations/implications

The findings may shed greater light on understanding behavioral aspects of the valuation process, in general, and the importance of individual differences, in particular, that could be applicable to different markets or different types of properties.

Practical implications

The model developed in this study could be used by both appraisers, as a guideline in valuation process, and buyers, as a check‐list of attributes they choose to consider in the decision‐making process. It could also be used by policy makers, banks and other financial institution providing mortgage loans, and real estate agencies, to name a few.

Originality/value

The lack of conformity between buyers and appraisers on property valuation may result in buyers paying a higher price for amenities that may not be considered crucial from their perspectives. As a result, this study reveals the necessity of creating an integrated appraisal system based on customer needs. This housing valuation model is the first and most comprehensive framework developed and contextualized for the Tehran housing market. In addition, this study is one of the few studies examining both demand‐ and supply‐sides of the housing market simultaneously.

Details

International Journal of Housing Markets and Analysis, vol. 5 no. 1
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 4 March 2014

Reviews the latest management developments across the globe and pinpoints practical implications from cutting-edge research and case studies.

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Abstract

Purpose

Reviews the latest management developments across the globe and pinpoints practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

Among the rubble following the global financial crisis from 2008 onwards, several commentators believed that the behaviour, and perceived behaviour, of banks and other financial institutions would kick start the process of moving towards enhanced ethical standards. Business schools, the media, politicians and high profile members of the finance community all came were all at the receiving end of huge amounts of opprobrium from the public, and it was thought it would be in all of their interest to win that four our back in order to prop up the creaking financial systems.

Practical implications

Provides strategic insights and practical thinking that have influenced some of the world's leading organizations.

Originality/value

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Details

Strategic Direction, vol. 30 no. 4
Type: Research Article
ISSN: 0258-0543

Keywords

Content available
Article
Publication date: 25 February 2014

119

Abstract

Details

International Journal of Housing Markets and Analysis, vol. 7 no. 1
Type: Research Article
ISSN: 1753-8270

Keywords

Content available
Article
Publication date: 3 July 2009

Luiz Moutinho and Kun Huarng Huang

373

Abstract

Details

Journal of Modelling in Management, vol. 4 no. 2
Type: Research Article
ISSN: 1746-5664

Content available
Book part
Publication date: 8 March 2018

Abstract

Details

Continuous Auditing
Type: Book
ISBN: 978-1-78743-413-4

Article
Publication date: 2 December 2020

Mohammed Muneerali Thottoli and Thomas K.V.

The purpose of this study is to investigate the relationship between characteristics of information communication technology (ICT, adoption, confidence, competency and…

Abstract

Purpose

The purpose of this study is to investigate the relationship between characteristics of information communication technology (ICT, adoption, confidence, competency and training) and auditing practices. The paper further explained the significance of the auditing practices, evaluated the relationship between ICT characteristics (adoption, confidence, competency, training) and auditing practices.

Design/methodology/approach

The study adopts a quantitative approach, where a set of questionnaires was developed by making necessary adaptations to available scales/items. Data were collected from practicing chartered accountants in Kerala targeting 89 respondents from various professional auditing firms. The results were analyzed using Statistical Package for the Social Sciences and structural equation modelling-partial least squares statistical tools.

Findings

The findings confirmed that there is a positive relationship between three components of ICT factors on audit practice, namely, ICT adoption, ICT competency and ICT training, whereas the factor, ICT confidence has a negative relationship with audit practice. Thus, the availability of ICT-competent staff, their practical ICT knowledge, sufficient and adequate ICT training assist audit firms from doing audit by implementing customized audit software for audit practice.

Research limitations/implications

A limitation of the study is that limited variables of ICT on audit practice are taken in the model. Refinement of the model and the variables (such as ICT challenges), ICT perceived benefits and the unified theory of acceptance and use of technology (UTAUT) model used provide an opportunity for future research.

Practical implications

The barriers facing by non-big four audit firms (especially sole proprietorship and limited liability partnership firms) faces ICT challenges requires intense management interventions to be self-equipped for the current information technology (IT) world and to facilitate and to ensure fairness of financial statements to the stakeholders that strongly links auditors advance IT skills and available firms resources to investment and adopt audit software for the benefits of the audit firms.

Originality/value

The paper upstretched some of the ICT challenges that will assist as points, which have been helpful for future researchers, and have provided accounting and auditing professionals, auditing professional institutions and their management, government, tax officials, policy makers, auditing software vendors and other stakeholders the bases for encouraging ICT adoption.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 52 no. 4
Type: Research Article
ISSN: 2059-5891

Keywords

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