scholarly journals Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nazli Anum Mohd Ghazali
Keyword(s):  
Regression Analysis ◽  
Positive Influence ◽  
Corporate Boards ◽  
Ethical Values ◽  
Content Type ◽  
Ethical Decisions ◽  
Corporate Ethical Values ◽  
Accounting Practitioners ◽  
Women On Corporate Boards ◽  
Ethical Stance

PurposeThe purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners.Design/methodology/approachA questionnaire survey was carried out to elicit opinions from accounting practitioners on corporate ethical values and ethical judgements. Regression analysis was performed on 201 completed and useable questionnaires.FindingsThe regression analysis shows that corporate ethical value is a significant factor determining ethical judgements. Age is also a significant factor, with older accounting practitioners being stricter in their ethical stance. To a lesser extent, gender is also significant, with females exhibiting higher ethical judgements than males.Research limitations/implicationsThe regression model reports an adjusted R-squared of 19.2%, which suggests further work in this area is necessary to identify other determinants for (un)ethical judgements. A qualitative approach such as interviewing corporate players may shed light on other possible factors.Practical implicationsThe findings suggest that regulatory efforts have contributed towards a more ethically imbued corporate environment. The Malaysian Code on Corporate Governance (2012), which recommends corporations to have formalized ethical standards and women on corporate boards, appears to have positive influence on creating a more ethical working climate. In addition, the enactment of the Minimum Retirement Age Act (2012) also proves relevant in further promoting ethical judgements.Originality/valueThe study highlights the applicability of the theory of moral development to an Asian developing country, and that gender, age and corporate ethical values are complementary in influencing ethical judgements of accounting practitioners in Malaysia.

scholarly journals Women on corporate boards and allocation of capital raised through IPOs

2019 ◽  
Vol 57 (3) ◽  
pp. 547-568 ◽  
Author(s):  
Bazeet Olayemi Badru ◽  
Nurwati A. Ahmad-Zaluki ◽  
Wan Nordin Wan-Hussin
Keyword(s):  
Decision Making ◽  
Governance Structure ◽  
Capital Allocation ◽  
Strategic Decision ◽  
Corporate Boards ◽  
Content Type ◽  
Investment Opportunities ◽  
Women On Corporate Boards ◽  
The Impact ◽  
A Company

Purpose The purpose of this paper is to examine whether the differences in men and women, such as risk aversion in decision making, can influence the amount of capital that the board of directors can allocate for investment opportunities. Design/methodology/approach This study sampled 212 IPOs over the period of 2005–2015 and employed the OLS and the quantile regression techniques to examine the impact of female directors on capital allocation. Findings The results show that women on corporate boards have a positive influence on the amount of capital an IPO company can allocate for investment opportunities. These findings suggest that the investment strategies of women in an emerging financial market, like Malaysia, may differ from women in other financial markets. Practical implications The presence of women on corporate boards plays an important role in board involvement in a company’s strategic decision at the time of the IPO. Therefore, regulators and IPO issuers should pay close attention to the corporate governance structure of a company at the time of an IPO. In addition, investors and other stakeholders of a company may consider women on corporate boards as an important factor in financing and investment decisions. Originality/value Despite several studies that have examined the influence of women on corporate boards on corporate outcomes, globally, the presence of women on corporate boards and their influence on corporate decision-making related to allocation of capital to investment opportunities, have not been fully explored in the IPO literature.

Determinants of ethical work behaviour of Malaysian public sector auditors

2018 ◽  
Vol 10 (1) ◽  
pp. 21-34 ◽  
Author(s):  
Suhaiza Ismail ◽  
Nursia Yuhanis
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Ethical Climate ◽  
Professional Commitment ◽  
Ethical Ideology ◽  
Ethical Values ◽  
Content Type ◽  
Factors Affecting ◽  
Corporate Ethical Values ◽  
Ethical Work

Purpose The purpose of this paper is to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: to investigate the influence of ethical climate on public sector auditors ethical work behaviour; to examine the effect of professional commitment on ethical work behaviour of public sector auditors; to investigate the effect of corporate ethical values (CEV) on ethical work behaviour of public sector auditors; and to examine the effect of ethical ideology on ethical work behaviour of public sector auditors. Design/methodology/approach The respondents of the study were public sector auditors of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, CEV, professional commitment, ethical ideology and organisational misbehaviour, a total of 382 were received and usable. In achieving the research objectives, multiple regressions were performed. Findings The results reveal that ethical work behaviour among public sector auditors in Malaysia is influenced by law and independence ethical climate, professional commitment, CEV and both idealism and relativism ethical ideology. Originality/value The present study provides new additional empirical evidence on determinants of ethical work behaviour of auditors in public sector from a developing economy (i.e. Malaysia) which is currently limited.

Examining relationships among corporate ethical values, commitment and turnover intentions

2016 ◽  
Vol 5 (1) ◽  
pp. 32-52 ◽  
Author(s):  
Japneet Kaur ◽  
Sanjeev Kumar Sharma
Keyword(s):  
Organizational Behavior ◽  
Turnover Intention ◽  
Turnover Intentions ◽  
Positive Impact ◽  
Positive Association ◽  
Ethical Values ◽  
Content Type ◽  
Corporate Ethical Values ◽  
Relationship Of ◽  
The Relationship

Purpose – The purpose of this paper is to investigate the relationship of corporate ethical values (CEV) on the work attitudes linked to the organizational behavior of employees. It primarily focusses on examining the relationship of CEV with organizational commitment (OC) and the turnover intention (TI) of employees. Design/methodology/approach – Study undertakes an explanatory analysis on a sample of 150 employees from large and medium scale Indian Information Technology Business Process Outsourcing firms. Findings – Results of the study revealed significant relationships among the variables. Strong positive association has been found between CEV and commitment, whereas, contrasting result has been found with TI of employees. CEV explained 22 percent and 23 percent of variance in commitment and TI, respectively. Moreover, the relationship of ethical values and TIs has been found to be mediated through OC. Practical implications – Study enables the managers to understand wider impact of ethics in an organization and its positive impact on employees in increasing their commitment levels. Managers should focus on the ethical aspects of conducting business to ensure that the employees are well engaged with their employer and have the least tendency to shift when given an opportunity. Originality/value – This research attempts to bridge the gap in the existing literature by explaining relationship among variables (CEV, OC and TI) in context to the South-Asian nations, and especially India.

scholarly journals Women on boards and monitoring tasks: an empirical application of Kanter's theory

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sara De Masi ◽  
Agnieszka Słomka-Gołębiowska ◽  
Andrea Paci
Keyword(s):  
Design Methodology ◽  
Corporate Boards ◽  
Ongoing Debate ◽  
Content Type ◽  
Female Directors ◽  
Women On Boards ◽  
Board Monitoring ◽  
Women On Corporate Boards ◽  
The Relationship ◽  
Practical Implications

PurposeThis paper examines the relationship between women on boards and board monitoring tasks depending on group categories identified in the Kanter's theory.Design/methodology/approachUsing a sample of the largest listed companies in Spain, Italy and France during the period 2007–2017, this study tests the effect of women's presence based on the following board categories: (1) skewed boards with a percentage of women that is less than 20%; (2) tilted boards with a percentage of women that ranges from 20% to 33%; (3) tilted boards with a percentage of women that is more than 33%; and (4) balanced boards with an equal or quasi-equal gender distribution. The authors use the case of the gender board quota regulation in different European Union countries.FindingsThe results suggest that tilted boards engage in stronger firm monitoring and that the effect of women on board monitoring tasks is positive and statistically significant when the percentage of female directors reaches the threshold of 33%.Practical implicationsThe outcomes of this study help policymakers identify the minimum threshold that quota regulations should mandate in order for boards to be effective.Originality/valueThis paper moves forward the ongoing debate about the effect of women on corporate boards, shifting the focus from the ratio or presence of female directors to the size of the group they form within the board. To the best of authors’ knowledge, this is the first study to test Kanter's theory by investigating the relationship between women on boards and board monitoring.

Corporate social responsibility (CSR) and its internal consequences on job performance

2019 ◽  
Vol 11 (2) ◽  
pp. 265-282 ◽  
Author(s):  
Panagiotis Trivellas ◽  
Apostolos Rafailidis ◽  
Panagiotis Polychroniou ◽  
Paraskevi Dekoulou
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Job Performance ◽  
Field Research ◽  
Two Dimensions ◽  
Ethical Values ◽  
Content Type ◽  
Corporate Ethical Values ◽  
Port Logistics ◽  
Corporate Social

Purpose The purpose of this study is to investigate the role of corporate ethical values on the relationship between corporate social responsibility (CSR) and work-related outcomes (organizational commitment (OC), organizational citizenship behavior (OCB) and in-role job performance) in the case of a Greek port logistics management services organization. Design/methodology/approach The field research was carried out by using a structured questionnaire, which was based on empirically validated scales. Employees’ perception of CSR was measured by two dimensions (i.e. social, environmental). Findings Statistical analysis (PLS-SEM) confirms the conceptual framework of the study. More specifically, results revealed the association of both CSR dimensions with CEV and OCB. However, CEV proved to act as a full mediating variable between CSR and OC. Thus, CSR impact on OC is realized only through the development of concrete corporate ethical values. Similarly, CEV influences in role job performance, only through OC and OCB. Research limitations/implications This study is cross-sectional; thus, causality of the relationships under investigation cannot be justified. The cultural context should also be considered, as field research was conducted in a Greek port logistics organization, at a country suffering from deep financial recession. Originality/value Discussion of the importance of corporate ethical values and the underlying mechanisms of organizational policies and practices guiding CSR impact on crucial job-related outcomes.

The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados

2016 ◽  
Vol 17 (2) ◽  
pp. 190-210 ◽  
Author(s):  
Philmore Alleyne
Keyword(s):  
Survey Method ◽  
Ethical Values ◽  
Organisational Commitment ◽  
Content Type ◽  
Whistle Blowing ◽  
Corporate Ethical Values ◽  
Low Degree ◽  
Personal Costs ◽  
Public Accountants ◽  
Social And Cultural Factors

Purpose – The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados. Design/methodology/approach – The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations. Findings – OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally. Research limitations/implications – The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings. Practical implications – The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework. Originality/value – This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the whistle-blowing process in Barbados.

Impact of religiosity on ethical judgement: a study on preference of retail stores among consumers

2019 ◽  
Vol 10 (4) ◽  
pp. 1332-1350 ◽  
Author(s):  
Adem Uysal ◽  
Abdullah Okumuş
Keyword(s):  
Regression Analysis ◽  
Design Methodology ◽  
Positive Impact ◽  
Relevant Literature ◽  
Alcoholic Beverages ◽  
Ethical Judgement ◽  
Content Type ◽  
Face To Face ◽  
Ethical Decisions ◽  
The Impact

Purpose The purpose of this study is to identify the impact of ethical judgements, depending on religiosity level of consumers, on decisions of buying or not buying products from supermarkets selling alcoholic beverages. Design/methodology/approach The scope of this study covers consumers from province of Mus in Turkey who indicate they go shopping at supermarkets. Accordingly, data are collected from 362 consumers via face-to-face survey and the results are evaluated through regression analysis. Findings According to analysis, it was found that the internal and external religiosity of the consumers positively affected their ethical judgement towards the markets selling alcoholic beverages. Besides, it is concluded that the ethical judgements of consumers have a positive impact on boycott decisions against supermarkets selling alcoholic beverages. Originality/value The survey contributes to relevant literature by putting forth the impact of ethical judgements of consumers, associated with their level of religiosity, on their decisions as to preference of supermarkets. Moreover, this study is consistent with the previous studies and supports the conclusion that the ethical decisions are affected by the extrinsic and intrinsic levels of religiosity; however, they are more affected by the intrinsic levels of religiosity.

PENGARUH TRUST, PRICE DAN SERVICE QUALITY TERHADAP INTENTION TO PURCHASE PELANGGAN BHINNEKA.COM

2017 ◽  
Vol 2 (3) ◽  
pp. 391-400
Author(s):  
Rianto Nurcahyo ◽  
Dennis Andry ◽  
Kevin Kevin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Positive Influence ◽  
Quantitative Approach ◽  
Analysis Method ◽  
Intention To Purchase ◽  
Trust Intention

The purpose of this study is to identify and understand the factors that can influence the intention to purchase through trust, price, and service quality on consumers Bhinneka.com. This research uses quantitative approach by distributing questionnaires to 100 respondents Bhinneka.com. Data analysis method used in this research is simple and multiple regression analysis. The result shows that the three variables used have a positive influence on intention to purchase variable. The most dominant variables in explaining the variation of intention to purchase are service quality variable of 35.5%, the price of 17.2%, and trust of 24.6%. Keywords: service quality, price, trust, intention to purchase

Platform ecological circle for cold chain logistics enterprises: the value co-creation analysis

2020 ◽  
Vol 120 (4) ◽  
pp. 675-691 ◽  
Author(s):  
Benhong Peng ◽  
Yuanyuan Wang ◽  
Sardar Zahid ◽  
Guo Wei ◽  
Ehsan Elahi
Keyword(s):  
Influencing Factors ◽  
Resource Sharing ◽  
Structural Equation ◽  
Dynamic Capabilities ◽  
Positive Influence ◽  
Cold Chain ◽  
Enterprise Performance ◽  
Logistics Industry ◽  
Content Type ◽  
Logistics Enterprises

Purpose The purpose of this paper is to propose a framework of value co-creation in platform ecological circle for cold chain logistics enterprises to guide the transformation and development of cold chain logistics industry. Design/methodology/approach This paper establishes a conceptual framework for the research on the platform ecological circle in cold chain logistics, utilizes a structural equation model to investigate the influencing factors of the value co-creation of the platform ecological circle in the cold chain logistics enterprises and elaborates the internal relations between different influencing factors regarding the value co-creation and enterprises’ performance. Findings Results show that resource sharing in logistics platform ecological circle can stimulate the interaction among enterprises and this produces a positive influence on their dynamic capabilities, which, in turn, affects the they to work together to plan, implement and solve problems, so as to achieve the goal of improving enterprise performance. Practical implications The shared resources and value co-creation activities in the platform ecological circle are very important for the transformation and development of cold chain logistics enterprises. Therefore, enterprises should promote value co-creation through realizing resource sharing and creating a win-win cooperation mechanism. Originality/value This paper targets at incorporating the resource sharing in platform ecological circle for cold chain logistics enterprises, explores from an empirical perspective the role of the resource sharing in cold chain logistics enterprises in enhancing the dynamic capabilities of enterprises, thereby encouraging the value co-creation behavior, and ultimately boosts enterprise performance and stimulates business development.

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