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Business Law, Public Responsibility, and Ethics Commons™
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Articles 1 - 5 of 5
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Determinants Of Corporate Environmental And Social Disclosure In Chinese Listed Mining, Electricity Supply And Chemical Companies Annual Reports, Junru Zhang
Theses: Doctorates and Masters
As the environmental and social disclosing systems have been developed over decades, the climate of corporate environmental and social responsibility is becoming mature nowadays globally. What and how environment-sensitive companies (i.e. companies that are more likely to do environmental damages) disclose such information voluntarily are extensively concerned by the public, especially in China, where strong debatable issues constantly raise as a result of the rapid economic growth. Corporate environmental and social responsibility is no longer an international obligation but a domestic demand for China. This study will enhance our understanding of a very important issue in arguably the world's most …
Corporate Social Reporting In Sri Lanka Surrounding The Tsunami In 2004, Tilina Dharmaratne
Corporate Social Reporting In Sri Lanka Surrounding The Tsunami In 2004, Tilina Dharmaratne
Theses : Honours
There is a growing interest in studying corporate social reporting (CSR) around the world. This interest is specifically growing in developing countries. The importance of encouraging CSR is emphasised by The World Bank mainly because of the benefits associated with CSR to such developing countries. This study examines government influence, research and influence of changes in society expectations on CSR in Sri Lanka a developing country surrounding the tsunami in 2004. Research questions are proposed to examine the change in total quantity of CSR disclosures between the years 2004, 2005, 2006 and 2007. Four directional hypotheses and a null hypothesis …
Moral Autonomy In Organisational Decisions, Eva Evdokia Tsahuridu
Moral Autonomy In Organisational Decisions, Eva Evdokia Tsahuridu
Theses: Doctorates and Masters
The purpose of this study to investigate the morality of persons in organisations and especially the effect of organisations on the moral autonomy of persons. In addition to reviewing the literature of moral autonomy in philosophy, psychology, sociology and organisation studies and management, the thesis also examines the ontology of organisations, moral agency and the organisation as a context. Based on this knowledge, a model is developed that addresses the relations of the organisation to society and the person to the organisation in ethical decision making. From this model the thesis develops three moral decision making categories. These are: moral …
Enhancing The Auditor's Fraud Detection Ability: An Interdisciplinary Approach, Maria Krambia Kapardis
Enhancing The Auditor's Fraud Detection Ability: An Interdisciplinary Approach, Maria Krambia Kapardis
Theses: Doctorates and Masters
A contemporary issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed if the profession is to avoid costly litigation, ever-increasing indemnity insurance and erosion of the profession's credibility. The thesis maintains that such enhancement can be achieved if auditors both utilise knowledge about the aetiology of fraud in psychology, sociology and criminology as well as by synthesising a broad range …
Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest
Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest
Theses : Honours
This thesis is an exploratory study that examines a measure of the extent and nature of financial reporting by Western Australian local governments against the requirements and recommendations specified in the legislation, regulations and accounting standards. In addition, several economic and political factors which may provide some explanation for the variation in reporting practices of Western Australian local government councils is examined. Three disclosure measures are reported to provide descriptive information about Western Australian local government councils, compliance with mandatory reporting requirements, their voluntary disclosure of additional financial information and their policy of disseminating their annual financial information to the …