Code of ethics quality and audit fees

Duong, Hong Kim; Gotti, Giorgio; Stein, Michael T.; Chen, Anthony

doi:10.1016/j.jaccpubpol.2022.107001

Cited by 7 publications

(11 citation statements)

References 58 publications

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“…Other researchers focus on other dimension of CBE, which is the conceptualization framework for ethical analysis of HRSCM decisions. For instance, Hong et al (2022) report that employees’ commitment to the firm and its HRSCM ethical practices and system are related in positive manner. The findings show that a positive relationship when the HR manager acts in fairness rather than applying legal requirements.…”

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

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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.

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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

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“…Because the primary duty of auditors is to give credit to the forms that users rely on in making decisions, also auditors are the representatives of shareholders in organizations, supporting their interests in front of managers, so in the current situation failure to comply with ethical indicators has become one of the most critical concerns of governmental and non-governmental institutions. One of the ways to reduce these concerns is for audit institutions to comply with ethical behaviors as best as possible (Duong et al 2022). The supervisor, partner, or superior in the audit firm behaves according to the code of professional conduct and ethical standards with all subordinates, and they are also affected by their behavior from several dimensions: firstly, subordinates feel security and justice; secondly, they know their manager, supervisor or superior as a person who is committed to ethical affairs, so they cooperate with him in order to achieve the goals of the organization (Duong et al 2022).…”

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

confidence: 99%

“…One of the ways to reduce these concerns is for audit institutions to comply with ethical behaviors as best as possible (Duong et al 2022). The supervisor, partner, or superior in the audit firm behaves according to the code of professional conduct and ethical standards with all subordinates, and they are also affected by their behavior from several dimensions: firstly, subordinates feel security and justice; secondly, they know their manager, supervisor or superior as a person who is committed to ethical affairs, so they cooperate with him in order to achieve the goals of the organization (Duong et al 2022). This is because the heads of groups (leaders and managers) are responsible for their subordinates, so they need ethics and methods more than any other person.…”

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

confidence: 99%

“…Then, the auditors' attitude towards the reports presented by the companies will be positive. By reviewing the subject literature in the field of ethics, happiness, aggression, effort inconsistency and the reward of auditors, we found that the conducted studies in this field so far mainly include: ethics and depression (Hsin et al 2016;Rogol 2020); ethical challenges (Marks et al 2021); ethical issues and the treatment of anxiety (Altis et al 2014); the impact of professional ethics, independence and auditor experience on audit quality (Haeridistia and Fadjarenie 2019); the ethics and performance of organizations (Goulet 2016); happiness and ethical climate in companies (Kim and Werbach 2016); aggression and morality (Gubler et al 2018); quality ethics and audit fees (Duong et al 2022); the effect of ethical behavior and social identity on the performance of auditors. No study has been undertaken to examine the effect of ethics on happiness, aggressiveness and the inconsistency of the efforts and rewards of auditors in two developing countries such as Iran and Iraq with their own political-economic conditions (for example, the occupation of Iraq by the terrorist group ISIS and the civil wars of recent years (Ali Ahmed et al 2019) and severe economic sanctions imposed on Iran by America and Europe).…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Ethics in Business on Happiness, Aggressiveness and Inconsistency of Efforts and Rewards

Al-Ameedee

Moradi

2023

JRFM

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The present study investigates the effect of business ethics on happiness, aggression and inconsistency of effort and reward of auditors in Iran and Iraq. The statistical population of the present study includes all partners, managers and auditors working in audit institutions in Iran and partners of the audit institutions, assistant auditors, auditors, individual second rank and individual first rank, with a total of 365 questionnaires completed by Iranian respondents out of 450 questionnaires and 250 questionnaires completed by Iraqi respondents out of 350 questionnaires, a total of 615 questionnaires from the two countries in 2022. Also, the methods of variance analysis and ordinary least squares regression and Smart PLS 3 and Stata 15 software were used to analyze the data and test the hypotheses. The results from testing this research’s hypotheses indicate a negative and significant relationship between business ethics and aggression, effort-reward mismatch and a positive and significant relationship between business ethics and happiness. Since the current research was conducted in the emerging financial markets of Iran and Iraq, which are highly competitive, along with having special economic conditions, and since the occupation of the ISIS terrorist group, the civil wars in Iraq, severe world economic sanctions against Iran and the global crisis of Covid-19 in Iran and Iraq have led to special conditions, the current research can bring helpful information to readers and help the development of science and knowledge in this field.

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“…Quick ratio: First the calculation of the ratio as current assets (CA) less inventories divided by current liabilities (CL) at the end of year (t). Next, if the auditee has a ratio of less than the median of the sample, it codes the value of "1" since less liquidity indicates more risk, and "0" otherwise (Duong et al, 2022;Feng et al, 2022). 2.…”

Section: Audit Client Assets Tangibility and The Auditor's Assessment...mentioning

confidence: 99%

The Effect of Audit Client Assets Tangibility on Audit Risk: An Empirical Study on Nonfinancial Firms Listed on the EGX

Ahmed Mahmoud Saleh

2023

المجلة العلمية للبحوث التجارية (جامعة المنوفية)

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Purpose -The objective of this research is to study and examine the association between the audit risk assessment and the degree of audit client assets tangibility. Additionally, it investigates the moderating influence of the audit firm's reputation on the aforementioned relationship.Design/Methodology -The underlying research hypotheses are tested using a sample of 90 nonfinancial firms listed on the Egyptian Stock Exchange (EGX), resulting in a total of 270 firm-year observations throughout 2017-2019, and using simple and multiple regressions.

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Code of ethics quality and audit fees

Cited by 7 publications

References 58 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 Effect of Ethics in Business on Happiness, Aggressiveness and Inconsistency of Efforts and Rewards

The Effect of Audit Client Assets Tangibility on Audit Risk: An Empirical Study on Nonfinancial Firms Listed on the EGX

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