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Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More
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This study aims to examine the relationship between four character strengths—integrity, bravery, perspective, and social intelligence—and the performance evaluations of top-level executives and middle managers in the same organizations.
Ethics, Performance Measure Choice, and Accounting Manipulation
January 11, 2012 - Margaret A. Abernethy, The University of Melbourne; Jan Bouwens, Tilburg University; and Laurence van Lent, Tilburg University
This study examines whether embedding ethical values within the ‘fiber’ of the firm influences performance measure choices and whether accounting manipulation is more or less severe depending on these ethical values.
Summary of measures, proposed by an independent working group of professional accountants to the Dutch Government, to improve the quality and independence of the audit in the Netherlands.
December 15, 2014 - AllAfrica.com
December 14, 2014 - The Globe and Mail
December 10, 2014 - Association of Chartered Certified Accountants
December 8, 2014 - Accounting Today
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