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1 – 10 of over 3000Zeena Mardawi, Elies Seguí-Mas and Guillermina Tormo-Carbó
To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the…
Abstract
Purpose
To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.
Design/methodology/approach
This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.
Findings
The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.
Practical implications
The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.
Originality/value
All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.
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Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Izabela Simon Rampasso, Rosley Anholon, Johannes Platje, Markus Will, Federica Doni, Muhammad Mazhar, Jaluza Maria Lima Silva Borsatto and Carla Bonato Marcolin
This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies…
Abstract
Purpose
This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.
Design/methodology/approach
The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.
Findings
The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.
Originality/value
The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.
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Shubhi Gupta and Govind Swaroop Pathak
However, while the benefits of adopting virtual work structures have been extensively discussed, ethical considerations have been largely ignored in the existing literature. To…
Abstract
Purpose
However, while the benefits of adopting virtual work structures have been extensively discussed, ethical considerations have been largely ignored in the existing literature. To fill this gap, this study aims to investigate the key ethical issues associated with virtual workplaces. It also aimed to examine the various preventive measures that could be considered for effectively managing such challenges.
Design/methodology/approach
The study adopted an inductive research approach using qualitative methodology. Data was collected by executing the technique of dual moderator focus group discussion. By using the purposive sampling technique, the sample comprised 24 software professionals from emerging economies such as India. All sessions were transcribed, and the data were analysed using the content analysis method.
Findings
The study reports some interesting results related to various ethical issues and the preventive measures to handle such issues in virtual workplaces. The themes that emerged related to ethical issues have been categorised into three broad categories, i.e. People, Technology and Culture. In contrast, preventive measures have been reported in both contexts, i.e. pre-preventive and post-preventive measures. Furthermore, few recommendations have been made to improve virtual work experiences for remote work professionals. The identified themes and categories were classified and arranged in “Network View”, a feature embedded in Atlas.ti7 software, to analyse the conceptual relationships.
Practical implications
The findings may help managers regarding various ethical issues in virtual work settings. It may also provide an insight to the managers about the benefits of adopting preventive measures for handling ethical dilemmas in virtual workplaces in an emerging economy like India.
Originality/value
The study may be seen as one of the earliest attempts to consider the lingering debate on ethics in virtual workplaces. The findings of the study have implications for further theoretical research on the topic.
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Ezieddin Elmahjub and Junaid Qadir
Fully autonomous self-driving cars not only hold the potential for significant economic and environmental advantages but also introduce complex ethical dilemmas. One of the highly…
Abstract
Purpose
Fully autonomous self-driving cars not only hold the potential for significant economic and environmental advantages but also introduce complex ethical dilemmas. One of the highly debated issues, known as the “trolley problems,” revolves around determining the appropriate actions for a self-driving car when faced with an unavoidable crash. Currently, the discourse on autonomous vehicle (AV) crash algorithms is primarily shaped by Western ethical traditions, resulting in a Eurocentric bias due to the dominant economic and political influence of the West. However, considering that AV technology will be deployed across diverse cultural and religious contexts, this paper aims to contribute to the discourse by providing an Islamic perspective on programming the response of AVs in the event of an imminent crash.
Design/methodology/approach
This study proposes a novel methodology based on the Islamic concept of maṣlaḥa for the normative assessment of ethical decisions related to AV programming.
Findings
Drawing upon the works of classic Islamic jurists, this study highlights two distinct normative visions within Islamic traditions (akin to deontology and consequentialism) concerning the preservation of human lives in the context of AVs. This study explores the shared and divergent elements between Islamic and Western ethical approaches proposed for AVs.
Originality/value
This pioneering work examines AV crash algorithms from an Islamic perspective, filling a void in the global ethical discourse. This work will also serve an important role to bridge the gap between the theoretical Islamic ethical principles and their practical application in the realm of AVs.
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Arpita Ghosh and Nisigandha Bhuyan
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…
Abstract
Purpose
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.
Design/methodology/approach
This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.
Findings
This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.
Research limitations/implications
Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.
Originality/value
This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.
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Lisa Bosman, Taofeek Oladepo and Ida Ngambeki
Upon graduating from university, many engineers will work in new product development and/or technology adoption for continuous improvement and production optimization. These jobs…
Abstract
Purpose
Upon graduating from university, many engineers will work in new product development and/or technology adoption for continuous improvement and production optimization. These jobs require employees to be cognizant of ethical practices and implications for design. However, little engineering coursework, outside the traditional ABET (Accreditation Board for Engineering and Technology) required Engineering Ethics course, accounts for the role of ethics within this process. Because of this, engineering students have few learning opportunities to practice and reflect on ethical decision-making.
Design/methodology/approach
This paper highlights one approach to integrating ethics into an engineering course (outside of engineering ethics). Specifically, the study is implemented within a five-week module with a focus on big data ethics, as part of a Supply Chain Management Technology course (required for Industrial Engineering Technology majors), using metacognition as the core assessment.
Findings
Four main themes were identified through the qualitative data analysis of the metacognitive reflections: (1) overreliance on content knowledge, (2) time management skills, (3) career connections and (4) knowledge extensions.
Originality/value
Three notable points emerged which contribute to the literature. First, this study showcased one example of how an ethics module can be integrated into an engineering course (other than Engineering Ethics). Second, this study demonstrated how metacognitive reflections can be used to reinforce student self-awareness of the learning process and connections to big data ethics in the workplace. Finally, this study exhibited how metacognitive reflection assignments can be deployed as a teaching and learning assessment tool, providing an opportunity for the instructor to make immediate changes as needed.
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Saif Mahdi Muslim Al-Ameedee, Mahdi Moradi and Mahdi Salehi
Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the…
Abstract
Purpose
Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the current situation, mainly due to the impact on the performance and procedures of organizations, and, finally, the effect on the views and attitudes of stakeholders and users of corporate information have become critical. Therefore, this study aims to investigate the impact of business ethics on stress, anxiety and depression and the success of auditors in Iran and Iraq.
Design/methodology/approach
The study’s statistical population includes all partners, managers and auditors working in auditing firms. Three hundred sixty-five questionnaires were completed by Iranian respondents and 250 questionnaires by Iraqi respondents in 2021. Also, the analysis of variance and regression of ordinary least squares have been used for data analysis and testing of hypotheses.
Findings
The research results show a negative and significant relationship between the results of business ethics and stress, anxiety and depression of auditors in Iran and Iraq and a positive relationship between business ethics and auditors’ success in Iran and Iraq.
Originality/value
As the current research was conducted in emerging financial markets such as Iran and Iraq, which are highly competitive, along with special economic conditions, and as the occupation of the ISIS terrorist group, the civil wars in Iraq, the world’s severe economic sanctions against Iran and following the global crisis of COVID-19, both countries have had special conditions. Therefore, the current research can bring helpful information to the readers and help everyone develop science and knowledge in this field.
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Ritab AlKhouri, Pashaar Halteh, Khaled Halteh and Milind Tiwari
This paper aims to outline how certain lessons from ethical systems can be relevant and applicable to tackling unethical behavior, including financial crime, within the finance…
Abstract
Purpose
This paper aims to outline how certain lessons from ethical systems can be relevant and applicable to tackling unethical behavior, including financial crime, within the finance profession.
Design/methodology/approach
This paper adopts a pragmatic perspective while acknowledging that there is a myriad of reasons managers act unethically, including the reality that many do so knowingly and deliberately. The matter is further complicated by human nature, given an individual’s behavior (ethical or unethical) is not easily discernable from their psychological, sociological, theological or cultural attributes.
Findings
Although such systems may not solve the problem of corrupt behavior, research suggests that industry professionals can learn to act in a more responsible and ethical manner. Given the wounded reputation of the financial sector, owing to their role in committing financial crimes such as money laundering, advances in ethical conduct would elevate both the effectiveness of the sector, as well as its reputation.
Originality/value
It is impractical to think we can completely resolve the problem of unethical behavior. Improvement, however, seems possible through promoting virtuous character traits and ethical behavior in individuals and organizations. Virtue ethics can play a significant role in combating financial crime and supporting anti-money laundering initiatives.
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Muhammad Qamar Zia, Muhammad Naveed, Tayyaba Fasih and Abdul Rehman Meero
The increasing ethical misconduct at job place demands to understand the role of ethics in a wide variety of disciplines. This paper aims to empirically investigate the mediating…
Abstract
Purpose
The increasing ethical misconduct at job place demands to understand the role of ethics in a wide variety of disciplines. This paper aims to empirically investigate the mediating mechanism of life satisfaction and subjective happiness between Islamic work ethics – innovative work behavior (IWB) and organizational citizenship behavior (OCB).
Design/methodology/approach
The sample comprised 296 employees and 58 head of departments (HODs) of top 11 business schools in Pakistan. The data of the study were collected in three waves and from two different sources (faculty members and their HODs) through questionnaire. The statistical technique SEM analysis was applied to inspect the proposed direct and mediating hypotheses.
Findings
Taken together, the findings revealed that Islamic work ethics (IWE) improves quality of life and by following IWE at workplace, employees feel pleasure and show satisfaction from life. The results supported the mediating role of both life satisfaction and subjective happiness between IWE-IWB and IWE-OCB.
Practical implications
This study provides practical insight that Islamic business ethics plays an important role at workplace and improves quality of life and individual behavior.
Originality/value
The current research is unique, as it empirically investigates the mechanism quality of life phenomena which connects IWE and individual behavior (innovative and citizenship). The mechanism quality of life is less studied, and therefore this study fills the gap of scant literature.
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This study aims to investigate the relationship between audit quality and value relevance and subsequently ascertain the moderating effect of business ethics on integrated…
Abstract
Purpose
This study aims to investigate the relationship between audit quality and value relevance and subsequently ascertain the moderating effect of business ethics on integrated reporting (IR)–value relevance.
Design/methodology/approach
This study applied linear regressions with panel data using the Thomson Reuters ASSET4 database from European countries to analyse data of 510 companies belonging to the environmental, social and governance (ESG) index between 2010 and 2022.
Findings
A significant positive relationship was found between audit quality and value relevance. The results also suggest that IR has significant explanatory power on value relevance, and that business ethics moderate the relationship between IR and value relevance in European ESG firms.
Practical implications
Managers will see IR, business ethics and audit as a business strategy with incremental market value. In this regard, this study tried to provide insights and managerial solutions for managers of international companies to improve their strategy by drawing on the social, moral and business ethics approach. This finding will improve the informational relevance for investment opportunities, thus resulting in improved business performance.
Originality/value
To the best of the author’s knowledge, this is the first study to investigate the moderating role of business ethics in the relationship between IR and value relevance. This paper fulfils a recognised need to study the influence of audit quality on investor decisions. Furthermore, the contribution of this study could be observed in the fact that the market value analysis differs between the contractual and the business ethics approaches. Also, including a moderating variable in the explanation and determination of value relevance remains somewhat underexplored.
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