Personality and Moral Character Traits and Acknowledging the Principles of Management Ethics, Auditing and Accounting Ethics

Nerandžić, Branislav; Perovic, Veselin; Živkov, Emil; Pašcan, Sandra

doi:10.1080/1331677x.2012.11517566

Cited by 9 publications

(7 citation statements)

References 2 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Leadership with smart management supervision has a similarly privileged position in each company’s code of conduct, employees and employees of companies are urged to promote and support these principles through leadership, support and commitment to the values applicable in companies by leading by example as an entrepreneurial leadership role model and management supervision, all company employees must act in a way that secures or maintains the confidence of business partners and customers (Wood et al , 2019). In this way, the leadership and management supervision that is committed to applying optimal ethics according to the code of ethical behavior in force in the company has an unenviable and critical role, as it is a means to achieve a moral end and enhance its image internally with its employees and externally as well with other commercial partners and customers alike (Busisiwe et al , 2022; Thomas et al , 2004; Nerandzic et al , 2012) mentioned that ethics in training managers, auditors and accountants play a key role in accepting ethical principles under management supervision in conducting regular business and professional activities.…”

Section: Literature Background Conceptual Research Model and Hypothesesmentioning

confidence: 99%

On the nexus between code of business ethics, human resource supply chain management and corporate culture: evidence from MENA countries

AL-Shboul

2024

JICES

View full text Add to dashboard Cite

Purpose This paper aims to analyze the relationships between human resource supply chain management (HRSCM), corporate culture (CC) and the code of business ethics (CBE) in the MENA region. Design/methodology/approach In this study, the author adopted a quantitative approach through an online Google Form survey for the data-gathering process. All questionnaires were distributed to the manufacturing and service firms that are listed in the Chambers of the Industries of Jordan, Saudi Arabia, Morocco and Egypt in the MENA region using a simple random sampling method. About 567 usable and valid responses were retrieved out of 2,077 for analysis, representing a 27.3% response rate. The sample unit for analysis included all middle- and senior-level managers and employees within manufacturing and service firms. The conceptual model was tested using a hypothesis-testing deductive approach. The findings are based on covariance-based analysis and structural equation modeling (SEM) using PLS-SEM software. The author performed convergent validity and discriminant validity tests, and bootstrapping was also applied. Findings The empirical results display a significant and positive association between HRSCM and the CBE. The CC and the CBE tend to be positively and significantly related. Therefore, HRSCM can play a key role in boosting and applying the CBE in firms. For achieving the firm purposes, more attention to the HR personnel should be paid to implement the CBE. The high importance of the CBE becomes necessary for both the department and the firm. Practical implications Such results can provide insightful information for HR personnel, managers and leaders to encourage them to develop and maintain an effective corporate code of conduct within their organizations. Originality/value This paper tries to explore the linkages between HRSCM, CC and CBE in the Middle East region due to the lack of research available that analyzes the relationship between them. Not only that, but it also offers great implications for Middle Eastern businesses.

show abstract

Section: Literature Background Conceptual Research Model and Hypothesesmentioning

confidence: 99%

On the nexus between code of business ethics, human resource supply chain management and corporate culture: evidence from MENA countries

AL-Shboul

2024

JICES

View full text Add to dashboard Cite

show abstract

“…As a result, auditors become depressed about not discovering the risks involved in the company. Nerandzic et al (2012) stated that ethics in training managers, auditors and accountants play a key role in accepting ethical principles in conducting regular business and professional activities. The basic concepts of ethics and the Charter of Professional Ethics in High Schools and the Higher Education of Managers, Auditors and Accountants are proposed, all of which lead to the smooth implementation of the ethical charter in the corporate governance model as a critical factor in the business decision-making process.…”

Section: Explaining the Relationship Between Business Ethics And Audi...mentioning

confidence: 99%

The impact of business ethics on stress, anxiety and depression and the success of auditors

Al-Ameedee,

Moradi,

Salehi

2023

IJOES

View full text Add to dashboard Cite

Purpose Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the current situation, mainly due to the impact on the performance and procedures of organizations, and, finally, the effect on the views and attitudes of stakeholders and users of corporate information have become critical. Therefore, this study aims to investigate the impact of business ethics on stress, anxiety and depression and the success of auditors in Iran and Iraq. Design/methodology/approach The study’s statistical population includes all partners, managers and auditors working in auditing firms. Three hundred sixty-five questionnaires were completed by Iranian respondents and 250 questionnaires by Iraqi respondents in 2021. Also, the analysis of variance and regression of ordinary least squares have been used for data analysis and testing of hypotheses. Findings The research results show a negative and significant relationship between the results of business ethics and stress, anxiety and depression of auditors in Iran and Iraq and a positive relationship between business ethics and auditors’ success in Iran and Iraq. Originality/value As the current research was conducted in emerging financial markets such as Iran and Iraq, which are highly competitive, along with special economic conditions, and as the occupation of the ISIS terrorist group, the civil wars in Iraq, the world’s severe economic sanctions against Iran and following the global crisis of COVID-19, both countries have had special conditions. Therefore, the current research can bring helpful information to the readers and help everyone develop science and knowledge in this field.

show abstract

“…Ketchland (2004) determined that auditors in small CPA firms are often willing to advocate for the use of clientpreferred accounting principles, and the risk that a client will be harmed by the auditor's aggressive behavior affects the likelihood of subordination of the auditor's judgment. Nerandzic (2012) explored the important role of the auditor's personality traits and morality in determination of whether he is likely to adhere to ethical principles of the auditing profession. Maclean (2014) investigated the critical role that auditors play in ensuring good governance and the adherence to accounting standards.…”

Section: Objectivesmentioning

confidence: 99%

Auditor’s Duty to Ensure Clients are Using Accounting Practices in Compliance with Generally Accepted Accounting Principles: A Case Study of Infinity Business Group, Inc.

Blythe

2021

afmj

View full text Add to dashboard Cite

Infinity Business Group, Inc. (IBG), a company specializing in the collection of bad checks, was incorporated in 2003. IBG recorded its collection fees as Accounts Receivable even before the Not-Sufficient-Funds checks were collected, a method not in compliance with Generally Accepted Accounting Principles; accordingly, IBG’s auditor should not have issued unqualified opinions on the financial statements during 2003-2008. A $23 million write-off of Accounts Receivable in 2009 had a devastating effect on the company and it declared bankruptcy in 2010. In 2019, the Bankruptcy Court ruled: (a) the auditor’s unqualified opinions violated the U.S. Securities Exchange Act, and the auditor was forced to plead guilty to one felony count of securities fraud; (b) IBG’s CFO was dishonest when he responded to an inquiry from a lender about the Accounts Receivable; (c) Morgan Keegan & Company, Inc. (MK), a brokerage and investment banking firm contractually affiliated with IBG, encouraged IBG to discontinue using the improper accounting method; (d) IBG’s President Cordell made a misrepresentation to MK in 2007 when he stated that all of the questionable Accounts Receivable had been written off; (e) in 2008, MK became aware that IBG might change the accounting method; (f) MK never encouraged IBG managers to breach fiduciary duties to IBG; (g) MK did not owe IBG fiduciary duties, but even if it did, there is no evidence of a breach because MK encouraged discontinuance of the improper accounting practice; (h) some of the managers and directors of IBG were innocent, they did not participate in daily operations of the company, and they did not have control of the company; and (i) notwithstanding the fact they did not commit securities fraud, some of the “innocent” managers and directors failed to discharge their duties to IBG by advocating for the continued use of the improper accounting method. On appeal in 2021, the District Court affirmed the Bankruptcy Court, holding that: it did not make any legal errors; the Bankruptcy Trustee did not adequately prove damages caused by MK; and the Bankruptcy Trustee’s claims were barred by the Doctrine of in Pari Delicto.

show abstract

Personality and Moral Character Traits and Acknowledging the Principles of Management Ethics, Auditing and Accounting Ethics

Abstract: In the world -based on recent frauds in …nancial reporting of partial deregulation of the …nancial system, as some of the causes for the latest economic crisis, there is once again a growing distrust in external audit,

Cited by 9 publications

References 2 publications

On the nexus between code of business ethics, human resource supply chain management and corporate culture: evidence from MENA countries

On the nexus between code of business ethics, human resource supply chain management and corporate culture: evidence from MENA countries

The impact of business ethics on stress, anxiety and depression and the success of auditors

Auditor’s Duty to Ensure Clients are Using Accounting Practices in Compliance with Generally Accepted Accounting Principles: A Case Study of Infinity Business Group, Inc.

Contact Info

Product

Resources

About