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Modeling accountant whistleblowing intentions: Applying the theory of planned behavior and the fraud triangle
JO Brown, J Hays, MT Stuebs Jr - Accounting and the Public …, 2016 - publications.aaahq.org
Accounting fraud represents a severe threat to the public interest, and whistleblowing
remains the most effective fraud discovery mechanism. In this research, we integrate the …
remains the most effective fraud discovery mechanism. In this research, we integrate the …
Virtuous professionalism in accountants to avoid fraud and to restore financial reporting
Over the past decade, a number of accounting and financial reporting frauds have led to lost
stock wealth, destroyed public trust, and a worldwide recession that called for necessary …
stock wealth, destroyed public trust, and a worldwide recession that called for necessary …
Investigation of Some Real Estate Valuation Problems in Turkey
V Koç - Journal of Advanced Research in Natural and Applied …, 2023 - dergipark.org.tr
The urban population increases after the industrial revolution also increased the
commercialization of real estate. In the future, this situation would require being able to …
commercialization of real estate. In the future, this situation would require being able to …
Call of duty: A framework for auditors' ethical decisions
MK Shaub, RL Braun - Accounting for the public interest: Perspectives on …, 2013 - Springer
This chapter examines the concept of duty as it applies to audit professionalism. Providing
professional literature, examples from practice, and research as support, we assert that duty …
professional literature, examples from practice, and research as support, we assert that duty …
The use of public interest arguments in the European accounting field
C Di Fabio - Accounting in Europe, 2020 - Taylor & Francis
This paper explores how the global standard setter and the European Union (EU) use public
interest arguments; the study discusses these in relation to the perceptions of the actors …
interest arguments; the study discusses these in relation to the perceptions of the actors …
The tax profession: Tax avoidance and the public interest
A Bennett, B Murphy - 2017 - mural.maynoothuniversity.ie
Professions possess a service ideal orientation (Dillard 2008; Starr 1982; Toren 1975) and
play an important role in the'pursuit of public interest and the common good'(Jennings et al …
play an important role in the'pursuit of public interest and the common good'(Jennings et al …
The Role of Ethical Decision-Making Frameworks in Education and Practice for Professional Accountants
LP Kalbers, A Gross-Schaefer - Journal of Business Ethics Education, 2018 - pdcnet.org
In the aftermath of the accounting scandals of the early 2000s, the accounting profession
experienced increased legislation and rules regulating ethical behavior of professional …
experienced increased legislation and rules regulating ethical behavior of professional …