Purpose -The purpose of this research is to examine the impact of Islamic value on ethical behavior including other factors identified in the literature. The focus of the paper is to investigate to what extent does Islamic value impact ethical behavior of United Arab Emirates (UAE) university students. Design/methodology/approach -The research is based on a quantitative approach using a questionnaire survey from 500 anonymous respondents covering five major universities within the UAE region. The identified constructs have been utilized to test a theoretical model using the structural equation modeling (SEM) technique. Finding -The results revealed that education and code of ethics and Islamic values are dominant predictors to elevate ethical behavior, as well as the role of religion has a positive impact on ethical behavior. The survey results revealed a reverse relationship between new technology and ethical behavior.Research limitations/implications -The measures of factors used to rate university students' perception of ethical behavior are a possible limitation of the research study. Originality/value -No empirical study was found in the literature that specifically investigates the relationships between Islamic value and ethical behavior in the UAE region. The paper fills an important gap in the literature on ethics.

Purpose -The paper seeks to explore the argument for performance auditing and its place in financial management in the Brunei public sector. Design/methodology/approach -The paper draws on the literature on financial management, the author's own experience teaching public sector financial management in Brunei, and interviews with audit staff in Brunei. Findings -Although performance auditing is envisaged in the legislation, the main thrust of auditing is still on financial and procedural compliance; the paper discusses why this is so and in what circumstances it might change. Practical implications -Examining the experience of performance auditing in Brunei case shows the nature of the contextual factors which underlie the performance-oriented approach which is assumed in the new public management, and the implications for its application outside the western liberal democratic world. Originality/value -The value of the paper lies in clearly delineating the nature of the change which the implementation of performance auditing would mean in Brunei public sector and the implications for non-western countries, particularly oil economies.