Purpose – The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods. Design/methodology/approach – A survey was administered to 86 accountants, internal auditors and certified fraud examiners. Findings – The results indica...

Received: 6 June 2005 Revised: 4 July 2005 Accepted: 4 July 2005 Abstract In the last 10 years, the majority of large companies have attempted to install Enterprise Resource Planning (ERP) systems, replacing functional systems with a standardised company-wide system. However, making an ERP system work, we contend, is more than an issue of technical expertise or social accommodation: it is an on...

New, integrated information systems, particularly enterprise resource planning systems (ERPS), have begun to challenge the traditional roles played by management accountants. The aim of our research project is to examine how the implementation of a new ERPS impacts on the roles played by management accountants within modern organizations. By drawing on structuration theory, we argue that such c...

Purpose: The fraud problem has occurred for a long time, followed by accounting scandals including Enron, Worldcom, Satyam, and Global Crossing. This is observed from the problems in ethics. study reviews literature on ethical self-regulation 1980-2020. articles referred to are those published Scopus indexed journals. Various solutions were presented various such as improving regulations profes...

When several decades ago the IRB system was established trying to balance major moral consideration in research with human subjects, the main impetus were severe cases of unethical behaviour and experiences, often protected by state and institutional administration. The first phase of the IRB aimed at protecting subjects from serious hazards, while in later stages the IRB turned to „lesser risk...