Considering the importance of moral considerations in the accounting profession and significant effect of accountant decisions on interests of users of financial statements and other stakeholders, the need to examine moral considerations in this profession is increasing. In this regard, this study evaluates the "moral sensitivity" of accountants who face a complex decision about earnings manage...

Modern societies rely on both formal and social mechanisms to enforce social norms of behavior. Formal enforcement mechanisms rely on monetary or other tangible incentives while social enforcement mechanisms rely on some form of social judgment involving informal sanctions. We experimentally investigate the extent to which social observability and the possibility of social judgment affect indiv...

Quite often shadow economy (SE) and corruption are seen as "twins", which need each other or fight against each other and theoretically can be either complements or substitutes. Therefore, the relationship between SE and corruption has been a controversial and polemical issue and in the spotlight of a remarkable collection of economists and social researchers. The main objective of this study ...

The profession of a lawyer is very important for the political system country and society as whole, because it covers various segments state: economic, political, social, moral, psychological, etc.; how affects moral values an urgent issue modern world. It future lawyers master material that they are taught at educational institution. Besides, during training critical whether realize significan...

Political Science. This paper benefited greatly from comments from Geof Wood and discussions with J. Allister McGregor at the Centre for Development Studies, University of Bath and later with Eric Worby in Bangladesh. It began life as a report commissioned by the Swedish International Development Agency (SIDA), but the views represented here are those of the author alone. Summary This paper bri...

The article substantiates and proves, using a socio-naturalistic scientific approach, that corruption in Ukraine today is not an isolated phenomenon, but organic consequence symptom of fundamental social crisis the country. This means today's Ukrainian "crisis-type" corruption, is, it caused by crisis, which itself deepens. authors use phenomenological method studying phenomenon corruption. To ...