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Purpose – The purpose of this study is to examine the relationship between culture and managers attitude towards business ethics in Nigeria. Several studies have recognized that culture affects ethical behavior. However, very few studies have been conducted on how culture affects managers'...
Purpose – The purpose of this study is to examine students who have recently graduated from the standard 120 credit accountancy program and compare and contrast their ethical perceptions with students who have recently graduated from the AICPA‐mandated 150 credit accountancy program which...
Purpose – The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault's concept of “codified discourse”. The ethical discourse of the US public accounting profession has evolved from its first...
Purpose – The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic...
Purpose – Tax evasion and tax compliance have been popular research subjects for several decades. This paper aims to present a comprehensive review of the literature explaining individual taxpayer's behaviour. Design/methodology/approach – Recognizing Allingham and Sandmo's model as the starting...
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