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7.878  Articles
1 of 789 pages  |  10  records  |  more records»
La comunicación y la responsabilidad social de las organizaciones se han concebido y utilizado como dos ámbitos separados, cuya relación sólo es instrumental. El resultado ha sido la actual desconfianza hacia los mecanismos y procedimientos de información... see more

The recent scandals in the companies and the outbreak of crises have brought again the culture and ethical values in the large companies to the center of attention. The accountants have been highly criticized for failure in warning about the unethical beh... see more

The purpose of this research is to determine the effect of religiosity and ethical orientation on the perception of creative accounting. The sampling technique used was purposive sampling technique. Students who participated as respondents were as many as... see more

COVID-19 has affected the way and manner financial statements are prepared, and audit engagement, information gathering and reporting. the aim of the paper is to highlights some of the practical challenges auditors may face in auditing financial statement... see more

Earnings management is taking advantage of the flexibility in the choice of accounting treatment to signal the manager’s private information on future cash flows (Sankar and Subramanyam, 2001). Earnings management can be defined as the practice of using t... see more

The purpose of this research is to examine how auditors’ moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm are... see more

Auditing and ethical sensitivity research in the academic area has often done, but these research is seldom done on the syaria banking sector, like Syaria BNI with the respondence is internal auditor. The central issue in this research is the author want ... see more

This study aims to determine students' perceptions of accounting related to the ethical crisis that occurred within the scope of accounting, especially in cases of code violations involving accountants. Furthermore, this study examines the effect of ideal... see more

The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis tec... see more

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