The attention being paid to ethics education in accounting has been increasing, especially
after the corporate accounting scandals at the turn of the century. This paper provides a …

Purpose The purpose of this study is to examine the influence of ethical ideological
orientation (moral idealism and moral relativism), work sector and types of professional …

This paper examines the perception of accountants (chartered and non-chartered) of the
personal factors influencing auditors' ethical behaviours in Nigeria. Data were obtained from …

Purpose The purpose of this study is to examine the role of selected sociodemographic
variables in the ethical decision-making (EDM) process of professional accountants in …

Purpose To build public trust in the accounting profession, previous research studies have
stressed the need for ethics education. This present research aims to investigate the effects …

This study investigated the ethical decision-making process of accounting professionals in
Nigeria based on their personal characteristics. Adopting a cross-sectional survey design …

Ethical crises occur in all professions, affecting not only those already in the profession, but
also those preparing to enter it. The accounting profession experienced controversial the …

The study aimed to investigate the moderate role of spiritual leadership on the relationship
between ethical behavior, quality of work-life, and job satisfaction to the commitment of …

The symbiotic relationship between good ethical disposition and accounting profession is
incontestable. Aside from the previous infamous global corporate scandals, the recent …

Code of ethics is already established for professional accountant of Bangladesh in public
practice and business. Every professional accountant follows this code of ethics to maintain …