Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley +1 more source
Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
Accounting Perspectives, EarlyView.ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture
Abacus, EarlyView.In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley +1 more source
Academic Integrity and Cheating in Dental Education: Prevalence, Drivers, and Career Implications. [PDF]
Dent J (Basel)Kasula A +8 more
europepmc +1 more source
What political theory can learn from conceptual engineering: The case of “corruption”
American Journal of Political Science, EarlyView.Abstract Conceptual change is commonplace in political theory. Recent scholarship argues that improving a concept, or “engineering” it, can sharpen its normative and explanatory power. This article illustrates what political theory can learn from conceptual engineering (CE) by examining the evolution of “corruption” as a case study.
Emanuela Ceva, Patrizia Pedrini
wiley +1 more source
VAR consultation patterns and their association with fouls and misconduct: An analysis of the top five European football leagues. [PDF]
PLoS OneNazarudin MN +5 more
europepmc +1 more source
On Being Receptive: Listening and Compliance on a University Campus
American Anthropologist, EarlyView.ABSTRACT How should you listen when you hear about harms in interpersonal life, such as sexual harassment or anti‐Black racism? Across a range of sites on a university campus, from bystander intervention workshops to reporting systems for sex‐ and gender‐based misconduct, we spotlight the way “listening” is mobilized to address harms of various kinds ...
Michael Lempert +2 more
wiley +1 more source
Health professions education and unprofessional behaviour in the global south: a scoping review of conceptions, theoretical frameworks, and prevalence. [PDF]
BMC Med EducPienaar L, Kuupiel D, van Wyk J.
europepmc +1 more source
A Bibliometric Analysis to Study the Evolution of Artificial Intelligence in Business Ethics
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT The contemporary world is witnessing the pervasive diffusion of artificial intelligence (AI) across diverse societal domains. Concurrently, the implementation of these technologies in numerous management areas raises novel and critical ethical considerations.
Mario Tani +3 more
wiley +1 more source
Mutual Is Not Always Equitable: The Misuse of Mutual No Contact Orders in Title IX Proceedings Addressing Sexual Misconduct [PDF]
, 2020 Dunn, Laura L
core +1 more source