Abstract The aim of this study is to evaluate the level select ethical issues in Visegrad Four (V4) countries (Czech republic, Slovakia, Poland, and Hungary) quantify differences attitudes entrepreneurs field business ethics these countries. Empirical research was conducted June 2022 V4 Data collection carried out by renowned external company MNFORCE using "Computer Assisted Web Interviewing" (...

This study investigates the nature and extent to which managerial attitudes influence fraud risk perceptions, observations and experiences of audit partners. Using a sample of 5,603 client acceptance and audit continuance assessments at a Big Four audit firm in the Netherlands, this study finds that: (1) manager integrity, honesty, and ethics are considered by audit partners to be of highest im...

Purpose Previous literature provides mixed evidence about the effectiveness of a code ethics in limiting managerial opportunism. While some studies find that is merely window-dressing, others they do influence managers' behavior. The present study investigates whether quality decreases cost equity by Design/methodology/approach In order to test hypothesis, authors perform an empirical analysis ...

Current governance and managerial trends emphasize context-oriented best-fit approaches, de-standardization the role of individual discretion in decision-making. We discuss results a European-wide study on effectiveness Conflict Interest (CoI) policies for Ministers de-standardized context. Our show towards individualized sophisticated approaches field CoI. Policies are also becoming more burea...

At first blush, there would seem to be few ethical problems with knowledge acquisition in a law enforcement context. For that context is one of public safety and criminal justice, both worthy ends, and both more likely to be achieved the better our knowledge base. Furthermore, if our managerial philosophy for knowledge acquisition is intelligence-led, then knowledge acquisition will be a critic...

With artificial intelligence (AI) becoming increasingly capable of handling highly complex tasks, many AI-enabled products and services are granted a higher autonomy decision-making, potentially exercising diverse influences on individuals societies. While organizations researchers have repeatedly shown the blessings AI for humanity, serious AI-related abuses incidents raised pressing ethical c...

Abstract At the centre of responsible management (RM) learning is development managerial competence for ethics, responsibility, and sustainability (ERS). Important contributions have been made from each: disciplines. However, we are yet to integrate these disciplinary into a comprehensive interdisciplinary RM framework that corresponds nature challenges. We address this priority in paper report...

this study investigates empirically the value investors place in excess cash holdingand how managerial ability impact on the value of cash holding for iranianfirms from 2006 to 2014. in this research, managerial ability calculated by usingthe data envelopment analysis (dea). following the approach of faulkender andwang, we find that the relation between managerial ability and value of cash hold...

BACKGROUND Nurse managers have the burden of experiencing frequent ethical issues related to both their managerial and nursing care duties, according to previous international studies. However, no such study was published in Malaysia. The purpose of this study was to explore nurse managers' experience with ethical issues in six government hospitals in Malaysia including learning about the way t...

Abstract This paper examines post-communist managerial ethics during the emergence and transition of charismatic leadership in two privately owned media holdings Russia Kyrgyzstan. These were bootstrapped 1990s 2000s by people without management experience connections. argues that Weberian was a necessary style to start private business for links elite networks. However, once firms establish th...