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15 Citations 20 References

Ethics in Finance and Accounting: Editorial Introduction

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Article in Journal of Business Ethics · September 2016 with 189 Reads 
DOI: 10.1007/s10551-016-3328-y
Cite this publication

Domenec Mele
26.71 · Universidad de Navarra

Josep M. Rosanas Research reveals a potential new biotherapy for

19.53 · Universidad de Navarra Alzheimer’s disease Read More

Joan Fontrodona
20.04 · Universidad de Navarra Join ResearchGate to find the people and
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Abstract
118+ million publications
700k+ research projects
In light of the recent crisis and its aftershocks, it becomes crucial to reflect on
the relationship between finance and accounting and on how to integrate ethics
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and efficiency, as well as on how to motivate and empower practitioners in the
world of finance to commit to justice, fairness and enhanced understanding, and
to improving their personal integrity. This article, written as an editorial
introduction to a special issue includes works related to control measurement
and ethical behavior, misbehaviors in finances and accounting, professionalism
in accounting, ethical investing and corporate reporting. We conclude by
suggesting further research for a better integration of technical aspects of
accounting and finances into business activity—human activity actually—and an
for understanding of ethics not limited to rules, but as a mutual and
interdependent system of values (human goods), virtues and principles.

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Citations (15) References (20)

... Accounting, auditing and financial information and corporate governance are
related (e.g., [51,52]). The influence of incentives in the performance of managers
(e.g., [53]), the relationship between corporate governance and sustainability [54],

https://www.researchgate.net/publication/308727810_Ethics_in_Finance_and_Accounting_Editorial_Introduction 1/7
3/14/2020 Ethics in Finance and Accounting: Editorial Introduction | Request PDF
the rotation of managers in fraudulent companies (e.g., [55][56][57]), professional
connections between managers (e.g., [58,59]), collusion (e.g., [60]), the role of
employees in detecting fraud (e.g., [34]), the use of internal and external telephone
lines (e.g., [61,62]), the integration of ethics with finance and accounting (e.g.,
[63] ), and investors and the use of the company financial information to detect
fraud (e.g., [17,64,65]). ...
... Thirdly, future research can address the relationship between a company's
auditing committee and the management of the company (26 articles), especially
the importance of the role of the chairman of the auditing committee both from the
perspective of his relationship with the auditing committee and with the company's
management [76]. The issue of developing ethical codes to guide the responsible
behavior of the organization is another of the proposed future lines of research (
[63, 90]). ...

Research Topics in Accounting Fraud in the 21st Century: A State of the Art
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Monica Ramos Montesdeoca · Agustín J. Sánchez-Medina · Felix Blázquez
Santana

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... A comparative analysis of the failures of Enron, WorldCom and HealthSouth,

Parmalat, Royal Ahold, and Vivendi Universal revealed that the companies had
ineffective boards and corporate governance practices (Soltani, 2014). Similarly,
the inadequate oversight role of the governing bodies led to Toshiba's
overstatement of profits in the financial statements to attain profit targets (Melé,
Rosanas, & Fontrodo, 2017) . ...

Governing Board Attributes as Profitability Influencers under Endogeneity: An

Econometric Analysis in South Africa
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Navitha Singh Sewpersadh

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... Earnings management can also lead a firm down a slippery slope of deception
(Frecka 2008) that ultimately results in a corporate scandal and even bankruptcy
and causes considerable social wealth losses such as a layoff of employees. By
looking at how PHCs may lead managers to engage in earnings management, and
at the short-and long-term consequences from such action, our paper responds to
the call by Melé et al. (2017) to analyze further the causes and consequences of
ethical, and unethical, financial reporting. ...

Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing

Product Harm Crises
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... Our findings should also amplify the interest of executives and market
participants in the salience of informal governance mechanisms when there is a
market-wide loss of trust in firms. This aspect of our study is of particular
importance given the loss of trust in formal governance mechanisms associated
with a series of major corporate scandals in recent years (e.g., Melé et al.
2017; Soltani 2014). ...

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and M&A Announcement Returns
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Leon Zolotoy · Don O'Sullivan · Keke Song

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https://www.researchgate.net/publication/308727810_Ethics_in_Finance_and_Accounting_Editorial_Introduction 2/7
3/14/2020 Ethics in Finance and Accounting: Editorial Introduction | Request PDF

... If we accept that the most important role of managers is to take decisions that
will improve corporate performance and shareholder value [14,16], while of course
being mindful of the impact of their decisions on other stakeholders [3,33, 34] , we
can conceive a model wherein corporate performance outcome, and by extension
shareholder value creation is a function of the quality of managerial decisions [8].
This can be modeled as indicated below; ...

Improving Organizational Performance Using Corporate Financial Intelligence: A

Conceptual and Exploratory Review
Article Full-text available
Jan 2019
Osaretin Kayode Omoregie

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Business Ethics and Finance: A Mini-Review

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Mah-Noor Bint-Tariq · Haitham Nobanee

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Muhasebe Manipülasyonları: Toshıba Vakası

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Feyza Dereköy

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Do Traders Become Rogues? or Do Rogues Become Traders? The Om of Jerome

and The Karma of Kerviel…
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Ravi Kashyap

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Friend or the Foe: An Islamic Ethical Perspective on the Online Consumers

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A worldwide empirical analysis of the accounting behaviour in the waste

management sector
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Silvia Ferramosca

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Does accounting education develop ethical maturity? Evidence from Indonesia

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Alhashmi Lasyoud · Irsyadillah Dallah

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Two-Step Fraud Defense System: Prevention and Detection

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https://www.researchgate.net/publication/308727810_Ethics_in_Finance_and_Accounting_Editorial_Introduction 3/7
3/14/2020 Ethics in Finance and Accounting: Editorial Introduction | Request PDF
Apr 2018 · J Corp Account Finance
Felicia Ann Riney

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Addressing Ethical Matters in Ukrainian Accounting Practice

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Yurii Zhatkin · Natalja Gurvitš · Jiří Strouhal

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