Bradford Scholars -how to deposit your paper Overview Copyright check• Check if your publisher allows submission to a repository.• Use the Sherpa RoMEO database if you are not sure about your publisher's position or email openaccess@bradford.ac.uk.

Bradford Scholars -how to deposit your paper Overview Copyright check• Check if your publisher allows submission to a repository.• Use the Sherpa RoMEO database if you are not sure about your publisher's position or email openaccess@bradford.ac.uk.

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This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior's unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountants' intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting and personal cost of reporting), and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour.

This study examines the interactive effects of change in managing director/chief executive officer (MD) and financial distress together with five control variables (type of audit firm; audit fees; gearing; time; and company size) on first, audit opinion and secondly on auditor switching. Based on a sample of 297 UK listed companies between 1987 and 2001, we find that companies that are financially distressed and change their MD are most likely to receive a qualified audit report, "ceteris paribus". In addition, we find evidence of both familiarity and intimidation threats and that the probability of a switch increases with the severity of qualification. Copyright Blackwell Publishers Ltd, 2005.

No abstract

Bradford Scholars -how to deposit your paper Overview Copyright check• Check if your publisher allows submission to a repository.• Use the Sherpa RoMEO database if you are not sure about your publisher's position or email openaccess@bradford.ac.uk.

Purpose -The paper seeks to examine the political and socio-economic circumstances in three different periods of the evolution of Islamic finance and how the fundamental aim of its existence altered over time. Design/methodology/approach -Based on the existing literature on the evolution of Islamic finance, this paper explores the tensions and conflicts with reference to the dynamic changes in the political and socio-economic landscape to understand how "intentions" changed over time. Findings -The sacred intentions to help Muslims fulfill their religious economic obligations especially with regards to riba (usury) have been distorted with secular goals as a result of the intervention of political-economic and social events as well as the dynamic interactions with the conventional sector. Maqasid al-shari'ah (purposes of the law) has been unduly used to justify the innovation of financial products to compete and converge with conventional banking. Originality/value -This editorial paper enhances the understanding of the status quo of Islamic finance in general and paves the way for country-specific research on this indispensable issue.