Classroom Cheating: Reasons not to Whistle-Blow and the Probability of...
This study surveyed 309 business students (180 men and 129 women) enrolled in introductory accounting and business law classes on various aspects of honesty in academics. The study was motivated by the...
View ArticleThe Impact of Accounting Students’ Professional Skepticism on their Ethical...
Professional skepticism has been an essential part of every audit. Recently, Hurtt (2010) introduced the concept of trait skepticism (an enduring aspect of an individual's psychology). The current...
View ArticleCEO/Chair Duality in the Sarbanes–Oxley Era: Board Independence Versus Unity...
CEO duality occurs when the same individual holds both the CEO and board Chair positions. In some countries (such as Britain) CEO duality is considered to impair good corporate governance. In the...
View ArticleEthical Prompts and their Effects on the Individual's Evaluation of...
This research follows Emerson and Conroy (2004) by examining student attitudes regarding a number of ethical vignettes, and extends their research to incorporate an investigation of the effects of...
View ArticlePromoting Professionalism: Lessons from the Medical and Legal Professions
The accounting, medical, and legal professions share characteristics common to peer-reviewed professions. These professions also share challenges to professionalism. All three have been criticized for...
View ArticleEnhanced Enforcement of the Foreign Corrupt Practices Act: Improving the...
Empirical research demonstrates that bribery has a detrimental impact on investment, economic growth, trade, and democratic governments. In response to rising bribery activity and the additional...
View ArticleEthical Predisposition of Certified Public Accountants: A Study of Gender...
Using a sample of 304 Certified Public Accountants (CPAs), this paper investigates gender differences in moral development and personal value preferences of CPAs. We used the Defining Issues Test (DIT)...
View ArticleAnatomy of an Enrollment Fraud
The purpose of this paper is to draw attention to the impact student enrollment manipulations have on the allocation of state resources among higher education institutions, and is motivated by a...
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