1 - 6 of 6 articles
Purpose – The purpose of this paper is to document a study of European and UK triple bottom line (TBL) report assurance statements. Design/methodology/approach – In undertaking the research, an international database was constructed from which all known European and UK third‐party assurance...
Purpose – This paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the decision‐making and opinions of firms' stakeholders....
Purpose – The objective of this paper is to investigate the perceived threats of computerized accounting information systems (CAIS) in Saudi organizations. Design/methodology/approach – An empirical survey using a self‐administered questionnaire has been carried out to achieve this objective....
Purpose – To summarize the findings of empirical studies the authors have conducted regarding budgetary procedures fairness and to discuss key implications of these findings. Design/methodology/approach – Summary and synthesis of the authors' empirical research. Findings – Identifies criteria...
Purpose – To develop theoretical frameworks to discuss high profile scandals, where responsible accountants and other executives could have saved themselves, many investors and others severe personal and financial loss by considering the costs of improper or immoral behavior. These cases...
Purpose – Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment,...
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