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This study aims to investigates the influence of proactive personality on employee radical creativity through transformational leadership, professional ethical standards and creative self-efficacy.

The data were collected from 343 superior–subordinate dyads in China. A confirmatory factor analysis was performed to measure the validity of the variables. A regression analysis was performed to assess the relationship between model assumptions.

The results showed that: (1) Proactive personality was positively related to employee radical creativity. (2) Transformational leadership and professional ethical standards moderated the relationship between proactive personality and radical creativity. Specifically, the relationship between proactive personality and employee radical creativity was strong, as expected. It was the strongest in the presence of high transformational leadership and high professional ethical standards. (3) Creative self-efficacy acted as a mediator in this interaction.

This study is a pioneering investigation in the Chinese context. It empirically examines the interactive relationship between proactive personality and radical creativity through transformational leadership and professional ethical standards. Additionally, it substantiates creative self-efficacy as the psychological mechanism behind this interaction. Consequently, this study offers a comprehensive framework with potential implications for personality assessments in the workplace, leadership training, criteria formulation and enhancement of radical creativity.

This study explores auditors’ professional attitudes and behaviours. It tests the influence of public interest commitment, independence enforcement beliefs and organisational ethical culture on auditors’ acceptance of and engagement in practices that compromise their objectivity. The study is based on survey responses of 122 Spanish auditors. To analyse the combined effect of the variables under study, variance-based structural equation modelling (partial least squares, PLS) was employed. The results suggest that the regulatory efforts to improve auditors’ behaviours by enforcing independence rules have been internalised by auditors. The results also reinforce the need to instil the societal responsibilities of professional auditors, since auditors’ public interest commitment is related to their ethical decision making. Furthermore, this study reveals that firms’ ethical cultures influence auditors’ commitment to the public interest, as well as their ethical decision making. The study raises practical implications for auditing professionals, regulators and audit firms. Understanding auditors’ beliefs and behavioural patterns is critical to proposing mechanisms that enhance their ethical behaviours, which could ultimately enhance audit quality. The chapter contributes to the field by analysing the combined effect of the regulatory framework and organisational context on auditors’ professional values and behaviours.

Explains the implications for management accountants′ ethical responsibilities following the restructuring of the American Institute of Certified Public Accountants (AICPA) Code. In order to enable management accountants to integrate their work more effectively with internal and external auditors, changes are recommended in the National Association of Accountants (NAA) Code of Standards.

Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the post-conventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.

The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’ level of belief in the importance of corporate ethics and social responsibility, affective/normative professional commitment and ethical judgements/intentions in a case involving client pressure to commit tax fraud.

The study employs a survey of tax practitioners employed by public accounting firms in China. The data are analyzed using linear regression and structural equation modelling.

The stakeholder view, representing both normative and practical support for the importance of corporate ethics and social responsibility, was strongly and positively associated with professional commitment among tax practitioners. The stakeholder view also exhibited a strong negative association with intentions to engage in tax fraud. Tax accountants who possessed higher levels of professional commitment judged tax fraud as more unethical, and such ethical judgements were associated with a lower likelihood of intending to engage in fraud.

The associations between: first, professional accountants’ beliefs in the importance of corporate ethics and social responsibility and their level of professional commitment; and second, professional commitment and tax professionals’ ethical judgements have received little attention in the prior literature. The findings of this study suggest that the integrity of public accounting services may be influenced by relatively broad socioeconomic attitudes, and that this effect may operate partially through commitment to professional values.

The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays a vital role in the functioning of modern society. It is essential that members of this profession be ethical and stand fast against the internal and external pressures that might encourage these professionals to engage in fraudulent activities. Codes of ethics provide a coherent articulation of the ideals, responsibilities and limitations of the collective ethic of a profession’s members and can assist in guiding ethical behavior.

Our model is based on the professional values of justice, utility, competence and utility, i.e. JUCI model, which is a straightforward and easily understandable ethical decision-making model that the average accounting professional, as well as finance professionals in general, may reference when challenged with difficult ethical quandaries.

This code, the JUCI Code, represents a contribution to the literature in that its simple, but not simplistic, approach could be of enormous benefit to busy and pressured accountants who need help in constructing independently achieved and defensible rational ethical decisions in the practice of accounting.

In this paper, the authors build upon a review of ethical foundations and codes of conduct in other professions to construct our code of ethics for accounting professionals.

Martin Winterkorn had high aspirations for Volkswagen to become the world's leading automaker when he was promoted to CEO in 2007. Volkswagen lacked the technology needed to meet American emissions standards and fulfill their promise of a “clean” fuel efficient diesel engine. Instead, they chose to deceive the world, violating the law and the foundation the company's code of conduct was grounded in. This case provides an opportunity to explore corporate governance, ethical leadership, and the ethical and professional responsibilities that senior executives have to create and maintain an ethical culture. Examination of the details in the case uncover value conflicts. Examples of values included in IMA's Statement of Ethical Professional Practice are honesty, fairness, objectivity, and responsibility. IMA describes these as “overarching ethical principles.”

This chapter draws from the authors’ experiences with service-learning pedagogy in allied health training programs, and illustrates ways in which community-engaged teaching and learning can prepare students to become ethical healthcare practitioners. The authors infuse examples from their own courses throughout the chapter, mostly from the clinical fields of speech-language pathology, audiology, and occupational therapy. However, the chapter is applicable and generalizable to faculty from a wide scope of allied health training programs. The chapter introduces considerations for establishing campus–community partnerships in an ethical manner, as well as ways to foster student self-reflection and critical thinking through an ethical lens. Principles from the codes of ethics of various allied health professions are incorporated throughout the chapter along with examples of how each can be applied in community-based clinical experiences. Through a review of relevant literature, analysis of professional codes of ethics, case-based examples, and a step-by-step guide to course development, this chapter provides readers with a mechanism to ground their courses in professional ethics in a way that is relatable and relevant to students.

The validity and legitimacy of auditing profession depends on trust as one of the most important assets of auditing profession that trust itself is directly derived from capacity of this profession in responding to responsibilities. The present research has tried to identify 15 ethical values in auditing and analyzing causal relationships of ethical values in auditing from Islam’s perspective using fuzzy decision-making trial and evaluation laboratory (DEMATEL) approach. The purpose of this paper is analyzing causal relationships of ethical values in auditing from Islam’s perspective because ethical values improve auditing and keep the auditor’s independence.

Reviewing the literature and conducting a survey among 14 certified auditing experts, 15 ethical values in auditing were identified according to Islamic law using fuzzy DEMATEL techniques. Adopting this approach, the study was then to determine causal relationships and to identify influential values.

Based on the findings, the metrics “independence” with (D−R) = +1.045 was identified to be the cornerstone of the auditing profession. Independence is an essential component for users’ trust in the financial statements. If it is ignored, many other values will further make no sense. Truth-seeking as a value with (D + R) = +3.289 has the greatest interaction with other values, and this reveals that truth-seeking is one of the most significant auditing missions. Additionally, the value “trust” with (D−R) = −1.605 is mostly affected by other variables, suggesting that other values strongly influence this value, and it will be distorted if other values are ignored.

Auditing ethics is one of the most important and striking factors that maintains the credibility and dignity of the auditing profession. Today, the society’s expectations from auditing and accounting professions have increased. Increasing these expectations requires official accountants to provide their professional services in the form of ethical auditing. As this model has been designed using the ideas of the Muslim professional experts, the results may be different from those of non-Muslim professional experts.

Considering that identified values are of great importance in Islam religion, it seems that using Islamic culture and pragmatic tone by professionals, scholars and legislative bodies is necessary to create changes required in the current business culture and as the result to create fundamental changes in professional behaviors of auditing area. This study is the first to provide evidence on the improvement of auditing based on a review of auditing studies in Islam.

This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the study demonstrates that an outcome-favorable bias can be offset by the use of principles-based ethical standards. Specifically, we examine the effect of AICPA Code of Conduct Section 54 for integrity and Rule 102-6 for advocacy. Students volunteered to participate in this study examining the manner in which accounting novices initially process principles-based standards. Prior studies using student subjects in an audit setting have found that principles-based standards were effective only when students had high levels of moral reasoning (Herron & Gilbertson, 2004), and rules-based technical standards had no impact on student subjects when making financial adjustments (Pflugrath, Martinov-Bennie, & Chen, 2007). If professional standards increasingly rely on principles-based standards, then understanding the impact of such standards on future entrants into the profession would provide guidance in the creation and implementation of future standards, as well as assist educators in the development of accounting curricula. We extend the pattern of past research to a tax setting and show that tax-saving recommendations are a function of the presence of a professional standard and the level of contextual detail.