Journal Article10.1108/02686900010319366
The ethics of final year accountancy students: an international comparison
Conor O'Leary,Derry Cotter +1 more
71
TL;DR: In this article, the authors examined the ethical attitudes of final year accountancy students in Ireland and Australia and found that 58% of Irish and 23% of Australian appeared willing to participate in fraud.
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Abstract: Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes of final year accountancy students in Ireland and Australia. Students were surveyed as to whether they would accept a bribe and/or cheat in an exam. Their attitudes towards whistleblowing – if they became aware of improprieties such as bribery and cheating – were also reviewed. Of the students, 58 per cent of Irish and 23 per cent of Australian appeared willing to participate in fraud. These percentages plummeted when the risk of being caught was introduced. Males appeared between two and four times more likely than females to act unethically. A total of 56 per cent of Irish and 28 per cent of Australians appeared willing to cheat in an exam with the difference between male and female students being significantly reduced. Again the risk of being caught drastically reduced these figures. Just greater than 50 per cent of Australian and just under 50 per cent of Irish students appeared willing to be whistleblowers. It appears as if educators still have a long way to go as regards providing effective ethical education for trainee accountants/auditors.
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Academic Journal of Economic Studies
Publisher: Editura.Universitara
- 14 Feb 2020
TL;DR: The Academic Journal of Economic Studies as discussed by the authors is an open access journal that publishes high quality original studies disseminating economic results of scientific research in economics from academic and business world, focusing on promoting research worldwide, encouraging international dialogue and supporting the exchange of ideas between researchers across the academic and Business world.
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Whistleblowing: Subversion or Corporate Citizenship?
Gerald Vinten
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TL;DR: Vinten and Vinten as mentioned in this paper discuss Whistleblowers as Corporate Safety Net and the role of whistleblowers as corporate safety net, and discuss the difference between general issues and official secrecy.