Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism auditor expertise integrity on quality in accounting profession, with ethics as moderating variable. The samp...

The phenomenon of client pressure on the behavior accountants in Indonesia producing quality audit results is interesting to study, especially Java and Bali which can represent condition Indonesian economy. This study examines effect fees, auditor competence, professional ethics skepticism quality. sample framework based 2020 directory Association Professional Accountants, with a total 781 Publ...

One of the main concerns of scholars is the observance of intellectual property rights in the production of knowledge content. Data and knowledge derived from the results of research need to be produced based on ethical issues in order to provide context for solving problems through innovation, scientific accuracy and relevance on the basis of ethical principles. In this research, the intellige...

This reflective paper considers the practical problems of social audit in order to empower direct patient participation in health care. It focuses on the conceptual and moral efficacy of introducing a polyvocal citizenship perspective (pcp) social audit model into the primary health care (PHC) setting. We examine possible practical representation mechanisms to enable patient involvement. The pa...

There is an international consensus that medical research involving humans should only be undertaken in accordance with ethical principles. Paradoxically though, there is no consensus over the kinds of activities that constitute research and should be subject to review. In the UK and elsewhere, research requiring review is distinguished from clinical audit. Unfortunately the two activities are ...

changed and modernised practice in recent years. But this has wider implications. When you submit research for publication your contribution to the study and to the manuscript and that of each author must be outlined. Rather than just stating that the study has been by a Local Ethics Committee you need to provide proof. Institutional Research & Development departments have also come under scrut...

BACKGROUND Publication and outcome reporting bias is often caused by researchers selectively choosing which scientific results and outcomes to publish. This behaviour is ethically significant as it distorts the literature used for future scientific or clinical decision-making. This study investigates the practicalities of using ethics applications submitted to a UK National Health Service (NHS)...

Background: Evolution of the audit profession and its ability to gain public trust will depend on compliance with code of professional ethics. Fraudulent activities indicate the weakness of the ruling ethical values in work and training environment. The purpose of the present study is to investigate the relationship between emotional intelligence, ethical climates and ethical values of companie...