International Journal of Ethics and Systems: Volume 37 Issue 3

The impact of spiritual values on employees loyalty: the moderating role of Islamic work ethic

Adeel Ahmed, Mohd Anuar Arshad, Arshad Mahmood, Waseem Barkat

The purpose of this study is to examine the impact of spiritual values (i.e. sense of community, sense of meaning and wisdom) on employee loyalty. Spiritual values are widely…

Remediation of the challenges of reporting corporate scandals in governance

Sam Kris Hilton, Helen Arkorful

The barrage of corporate scandals has become pervasive such that it collapsed high-profile organizations worldwide. Prior studies show that reporters of corporate scandals…

The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent

Nanang Shonhadji, Ach Maulidi

This paper aims to provide new theoretical discussion about the role of whistleblowing system and fraud awareness as an effective deterrent for financial statement fraud.

Islamic microfinance in Mauritania: an investigation into involuntary factors affecting usage

Vatimetou Mokhtar Maouloud, Salina Kassim, Anwar Hasan Abdullah Othman

This study aims to identify the involuntary barriers of financial inclusion which are affecting the usage of Islamic microfinance services in PROCAPEC institution located in…

Investigating factors that influence Malaysian auditors’ ethical sensitivity

Razana Juhaida Johari, Md. Mahmudul Alam, Jamaliah Said

The primary role of auditors is to offer fiduciary services to society and users of financial reporting. With this role, users placed their trust and depend on the ability and…

Authentic leadership and follower’s role ethnicality: the role of leader’s ethical voice and ethical culture

Muhammad Asim Faheem, Ishfaq Ahmed, Insya Ain, Zanaira Iqbal

The ethical issues arising at work demand the role of both leader and employees, but how both the levels are linked in determining the ethical responses is an area that has not…

Social and ethical practices and firm value: the moderating effect of green innovation: evidence from international ESG data

Salim Chouaibi, Jamel Chouaibi

This study aims to examine the potential effect of integrating social and ethical practices into strategy on the market valuation of environmental, social and governance (ESG…

Do creditors value corporate social responsibility disclosure? Evidence from Ghana

Christopher Boachie, Joseph Emmanuel Tetteh

Drawing on risk mitigation theory, this study aims to examine the link between corporate social responsibility (CSR) disclosure and the cost of debt financing (CDF). In…

Financial inclusion enhancement through the adoption of Islamic microfinance in Nigeria

Abdurrahman Abdullahi, Anwar Hasan Abdullah Othman, Salina Kassim

This paper aims to examine the determinants of intention to adopt Islamic microfinance among prospective customers in Nigeria, to enhance access to formal financial services.