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- School of business; ireland; pdf; department of accounting and information systems; fraud; occupational fraud; media coverage; irish banking crisis; recession; Anglo Irish Bank; fraud triangle; theory of planned behaviour; theory of planned behavior; qualitative analysis; quantitative analysis; auditing; ISA 240; thesis (1)
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Articles 1 - 10 of 10
Full-Text Articles in Accounting
Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman
Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman
Research Collection School Of Accountancy
Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed this way in the literature and, correspondingly, there are virtually no empirical studies to offer increased understanding, especially with respect to the professional accountant in practice. Accordingly, this paper empirically assesses the governance mechanisms sanctioned by the International Federation of Accountants (2009) as determinants of an organization’s ethical climate based on evidence from a Canadian sample of CFOs/controllers. The ethics/leadership literature relating to ethical climate provides the …
Does Audit Firm Tenure Enhance Firm Value? Closing The Expectation Gap Through Corporate Social Responsibility, Li Z. Brooks
Does Audit Firm Tenure Enhance Firm Value? Closing The Expectation Gap Through Corporate Social Responsibility, Li Z. Brooks
Academic Conference on Good Business
No abstract provided.
Financial Statement Fraud Detection And Possible Link To Company Failure, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya
Financial Statement Fraud Detection And Possible Link To Company Failure, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya
Adrian Gepp
No abstract provided.
Financial Statement Fraud Detection And Possible Link To Company Failure, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya
Financial Statement Fraud Detection And Possible Link To Company Failure, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya
Kuldeep Kumar
No abstract provided.
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms and a country-level index for societal trust, we study how differences in trust across countries relate to corporate tax avoidance. Consistent with our prediction, we find strong evidence that societal trust is negatively associated with corporate tax avoidance by firms, even after controlling for other determinants such as home country tax system characteristics. We also explore the effects of three country-level institutional characteristics – level of investor protection, disclosure requirement, and tax enforcement – on the relation between societal trust and tax avoidance. We predict and find that the effects of trust on tax …
Active Cds Trading And Managers’ Voluntary Disclosure, Jae Bum Kim, Pervin K. Shroff, Dushyantk Umar Vyas, Regina Wittenber
Active Cds Trading And Managers’ Voluntary Disclosure, Jae Bum Kim, Pervin K. Shroff, Dushyantk Umar Vyas, Regina Wittenber
Research Collection School Of Accountancy
No abstract provided.
Csr Practices At Bank Islam Malaysia Berhad (Bimb): Managing Csr Fund, Fathiyyah Abu Bakar, Mohd 'Atef Md Yusof
Csr Practices At Bank Islam Malaysia Berhad (Bimb): Managing Csr Fund, Fathiyyah Abu Bakar, Mohd 'Atef Md Yusof
fathiyyah abu bakar
The notion of CSR from Islamic perspective has been viewed as a comprehensive discourse when it is already embedded the element of spiritual (Tawhid and Taqwa), economics, ethics and legality. However, there is a black box in the process of managing CSR fund which is used to conduct the CSR initiatives. Thus, this study attempts to revisit the issues by discussing Islamic concept of CSR practices and to gain insights the process of managing various sources of CSR fund. By using case study approach, a group of key CSR players at Bank Islam Malaysia Berhad as well as the recipients …
Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi
Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi
Research Collection School Of Accountancy
Financial reports should provide useful information to both shareholders and creditors, according to U.S. accounting principles. However, directors of corporations have fiduciary duties only toward equity holders, and those fiduciary duties normally do not extend to the interests of creditors. We examine whether this slant in corporate governance biases financial reports in favor of equity investors, and in particular leads to a downward bias in reported debt that can hurt creditors. We focus on firms’ decision to issue structured debt securities that are classified as equity in financial reports and can circumvent debt covenants. We find that when the local …
Is There Sufficient Guidance To Detect, And Obtain A Conviction For, Occupational Fraud In Ireland?, Carmel Buttimer
Is There Sufficient Guidance To Detect, And Obtain A Conviction For, Occupational Fraud In Ireland?, Carmel Buttimer
Masters
There has been an increased focus in the Irish media on fraud, particularly since the collapse of Anglo Irish Bank in 2007. There has however been little academic research undertaken into occupational fraud in Ireland. This study will examine whether or not the current guidance to detect and convict occupational fraud in Ireland is sufficient.
This study achieves its objective by examining the content of press articles reporting thirty-five occupational fraud cases convicted in Ireland in the period 2002 to 2013. It categorises the content of the articles using a framework developed by Cohen et al. (2010), which combines the …
The Role Of Professional Bodies In Malaysia: Supporting Good Corporate Decision-Making, Razimah Abdullah
The Role Of Professional Bodies In Malaysia: Supporting Good Corporate Decision-Making, Razimah Abdullah
Razimah Abdullah
No abstract provided.