If explicit reasoning about morality promotes moral behavior, as Kohlberg and many ethicists have suggested, then one might expect ethics professors to behave particularly well. However, professional ethicists’ behavior has never been empirically studied. The present research examined the rates at which ethics books are missing from leading academic libraries, compared to other philosophy books...

Aspiring first-year trainee accountants are expected to possess basic skills and competencies before entering accounting practice. Accounting academic programme assists with developing integrating professional skills, technical competence, values, ethics, attitudes. The purpose of this study was assess the abilities apply knowledge acquired through in Qualitative data gathered a semi-structured...

Introduction There are now many definitions of medical audit, varying from that of Working Paper 6, through those of various authors on the topic, to that of a lay member of our health authority who commented that "medical audit is asking the questions the patient would ask if they knew what questions to ask". From these definitions certain key attributes of medical audit may be gleaned. First,...

Introduction: Continuing professional education activities such as professional conferences and passive dissemination of literature appear to have no little or no impact on changing clinicians' practice. A clinical activities audit was carried out with a group (44) of chiropractors and osteopaths as part of the Chiropractic and Osteopathic College of Australasia's continuing professional develo...

Abstract Background and Objectives: Study of clinical competence in nursing helps determine the quality of health care delivered to patients. Given the priority of observance of principles over caretaking and necessity of spirituality existence at the core of health care provision, this study was conducted to investigate clinical competence and its relationship with professional ethics and s...

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...