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Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

The practice of companies donating money and gifts in kind to ‘good works’ or deserving causes is hardly new in the retail sector, but it is one which has received very little public attention in the past. There are significant signs, however, of increasing interest in the matter, and indications that the exercise is becoming more sophisticated. The authors investigate this topic, which though unusual, is clearly a problem for substantial retail companies.

Financial disclosure manipulation is unethical and unlawful because it leads to less transparent reporting and harmful economic decisions based on misleading information. The purpose of this paper is to provide a summary and synthesis of research covering financial disclosure misrepresentation via impression management (IM). Ultimately, this report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency. Suggestions for future research are presented.

This is an academic literature review covering financial disclosure manipulation. The findings are viewed through the lens of Christian virtue ethics (CVE).

IM studies commonly focus on specific methods used to mislead disclosure readers. Antecedent and mitigation strategies are less commonly noted in the research. This paper presents and analyzes IM tools and antecedents. Mitigation approaches are considered through the lens of CVE. This report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency.

This present study focuses on the antecedents of IM in financial disclosures and introduces a novel perspective to financial disclosure mitigation – CVE. Financial disclosure authors and readers, researchers, financial regulators and accounting standards setters may be interested in the findings presented in this study.

The purpose of this paper is to provide a summary and synthesis of US Securities and Exchange Commission accounting and auditing enforcement release (AAER)-based research on financial misreporting firms and the firms’ management. Christian virtue ethics (CVE) is used as a framework for this review. Suggestions for future research are presented.

This is a review of the academic literature covering AAERs. The findings are viewed through the lens of CVE.

Several financial misconduct studies use samples developed from AAER targets. These studies commonly focus on specific characteristics of AAER targets. This paper presents and analyzes characteristics of AAER targets and considers how CVE may mitigate fraudulent reporting.

The main limitation of the research is that the literature review is confined to studies of financial fraud that use an AAER-based sample. Nevertheless, the sample is sufficient to provide insight into the common characteristics of AAER target firms and related entities. The benefits of CVE are considered. This study has relevant implications for investors, regulators and researchers concerned with financial reporting quality, fraud, regulatory oversight and business ethics.

This paper provides a set of AAER target features and considers how CVE may mitigate financial fraud. Financial regulators, accounting standards setters and researchers may be interested in the findings presented in this study.

The purpose of this paper is to explore the evaluation of cabin crew food safety training using the Kirkpatrick model.

Using a snowballing technique, 26 cabin crew, managers, supervisors and trainers participated in in-depth, semi-structured interviews. Summative content analysis was used to evaluate the data.

In total, 26 respondents from 20 international airlines participated in the study. All respondents agreed that evaluating cabin crew food safety/hygiene issues is important in relation to in-flight food handling; for example, “Training evaluation helps in the improvement of the future training”; “We have an end of course feedback form, either done electronically or on paper and that looks at how the delegates felt the training went, if they came away learning something new, if the environment for learning was right, all sorts of things; the questionnaire is quite comprehensive”; and “Every trainee is given a feedback form to complete”. However, significant failures in food safety training and its evaluation were identified.

The evaluation of cabin crew food safety training shows that it is ineffective in some aspects, including learning achieved and behavioural change, and these can directly impact on the implementation of food safety practices. Evaluation failures may be due to the lack of available time in relation to other cabin crew roles. Further research may consider using a larger sample size, evaluating training effectiveness using social cognition models and assessments of airline and cabin crew food safety culture.

This is the first study that evaluates cabin crew food safety training using the Kirkpatrick model. The findings provide an understanding of the current evaluation of cabin crew food safety training and can be used by airlines for improving and developing effective future food safety training programmes. This, in turn, may reduce the risk of passenger and crew foodborne disease.

Ethics education in accounting has become more of an issue after the Enron collapse. The aim of the study is to evaluate the importance given to accounting ethics education in business schools in Turkey and to discuss the possible problems by comparing the results with developed countries.

For the evaluation of the ethics education in Turkey, a questionnaire was sent to all accounting departments of business schools.

In this study low rates of ethics education in Turkey were found but, if an academician has received accounting ethics education, he/she is shown to be more likely to teach ethics.

These experiences would be a good guide for Turkish academics for development of ethics education in accounting programmes of business schools.