International Journal of Ethics and Systems: Volume 35 Issue 4

Human brain and financial behavior: a neurofinance perspective

Mrinalini Srivastava, Gagan Deep Sharma, Achal Kumar Srivastava

This study aims to review the relationship between neurological processes and financial behavior from an interdisciplinary perspective. Individual decision-making is influenced by…

Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators

Mohammad Mahdi Rounaghi

Manufacturing and service companies are likely to make a variety of costs possible. Environmental costs are one of those costs. Environmental performance is one of the most…

Ethical ideology and information manipulation: are the relativists really the bad apples?

Noor Liza Adnan, Che Ku Hisam Che Ku Kassim, Roziani Ali

This study aims to examine the influence of ethical ideology (EID) toward the commission of information or measures manipulation (IMM), as it is a less salient ethical issue that…

Fraud diamond, Machiavellianism and fraud intention

Intiyas Utami, Sutarto Wijono, Suzy Noviyanti, Nafsiah Mohamed

This study aims to test the causality of fraud diamond factors (pressure, rationalization, opportunity and capability) and Machiavellian personality on fraud intention.

Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions

Jesi Rizky Anindya, Desi Adhariani

This study aims to determine the fraud risk factors perceived by employees to have the greatest influence on individuals committing fraud as an unethical conduct, as well as to…

Auditors’ ethical reasoning in developing countries: the case of Egypt

Engy E. Abdelhak, Ahmed A. Elamer, Aws AlHares, Craig McLaughlin

The purpose of this study is to investigate Egyptian auditors’ ethical reasoning, to understand whether auditors’ ethical reasoning is influenced by audit firm size and/or…

Efficacy of weather index insurance for mitigation of weather risks in agriculture: An integrative review

Pankaj Singh, Gaurav Agrawal

The purpose of this paper is to review research on weather index insurance (WII) for mitigating the weather risk in agriculture and to identify research gaps in current available…

Malaysians’ awareness towards legal metrology and Weights and measures act, 1972: The case of metrology corporation Malaysia sdn. bhd. (MCM)

Ahsan Mohamed Nazim, Ismael AbuJarad, Mohamed Sulaiman, Ibrahim bin Hamzah

The purpose of this study is to examine the level of awareness of the public about Weights and Measures Act, the awareness of Metrology Corporation Malaysia (MCM) services such as…

Drivers of sustainability reporting quality: financial institution perspective

Weng Foong Chang, Azlan Amran, Mohammad Iranmanesh, Behzad Foroughi

This study aims to explain how institutional, cultural and corporate factors affect the sustainability reporting quality (SRQ) of financial institutions and to test the moderating…

Ethics and law in Kant’s views: the principle of complementarity

Tetiana Pavlova, Elena Zarutska, Roman Pavlov, Oleksandra Kolomoichenko

The purpose of this study is to consider the complementarity of ethics and law with regard to the problem of their common existence in society through the identification of common…

Corporate governance and cost of capital in OECD countries

Aws AlHares

This article aims to investigate the impact of corporate governance (CG) mechanisms on cost of capital (COC) in Organisation for Economic Co-operation and Development (OECD…

Procedural and declarative cognitions: Do they boost financial literacy among clients of microfinance banks in developing countries?

George Okello Candiya Bongomin, John C. Munene

Premised on the argument that procedural and declarative cognitions help individuals to memorize, store and recall information to make informed decisions and choices in daily…

The moderating role of Shariah compliance on the relationship between firm profitability and CSR activities: An ethical obligation

Muhammad Azam, Javed Akhtar, Syed Amir Ali, Kamran Mohy-Ud-Din

There is a debate between sound Shariah-compliant firms engaging in social good as a moral obligation and behaving ethically in terms of increasing corporate social responsibility…

Workplace spirituality, psychological well-being and mediating role of subjective stress: A case of secondary school teachers in India

Manju Mahipalan, Sheena S.

The purpose of this study is to assess the impact of spirituality on subjective stress and psychological well-being (PWB). Additionally, the study also examines the mediating role…