Nana Adwoa Anokye Effah, Michael Asiedu and Octavia Ama Serwaa Otchere
This work aims to analyze and observe the trends in the literature on corporate governance and disclosure. The study presents bibliometric analyses from the Scopus database for…
Abstract
Purpose
This work aims to analyze and observe the trends in the literature on corporate governance and disclosure. The study presents bibliometric analyses from the Scopus database for the period 1991–2020.
Design/methodology/approach
A bibliometric analysis is conducted on 1,697 studies on corporate governance and disclosure across several countries. The articles were assessed and visualized with Vosviewer based on the authors, sources and countries with the highest publication rate, journals with the most published research and highly cited articles and authors.
Findings
The analyses provide a comprehensive outlook of the field, and the results show the dominance of documents on corporate governance and disclosure in 2020. The results have been discussed with avenues for further research.
Originality/value
This paper focuses on corporate governance and disclosure research from the Scopus database to highlight the extensive and somewhat ignored areas in extant literature. This would aid upcoming researchers in identifying scholars in the field when exploring future research avenues to close ensuing gaps.
Details
Keywords
Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Nana Adwoa Anokye Effah and Octavia Ama Serwaa Otchere
This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be…
Abstract
Purpose
This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be influenced by their attitudes towards money.
Design/methodology/approach
A survey method of research was adopted, and a set of questionnaires based on the money ethic scale (MES) and existing ethical scenarios was administered to the target respondents. The MES was subjected to an exploratory factor analysis to examine its dimensionality and, by means of a cluster analysis, the respondents were classified based on similarities in attitude towards money. The relationship between attitude towards money and ethical perception was ascertained by means of a multivariate analysis of variance (MANOVA) test.
Findings
The results suggest the respondents are generally ethically oriented and that the females are more ethical than males. Differences exist in terms of the attitude of respondents towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of students.
Research limitations/implications
Findings of this study demonstrate that an understanding of individuals' attitude towards money may be an important way of predicting how they will behave when faced with ethical dilemmas.
Originality/value
The analysis makes an important contribution to prior literature by highlighting the effect of money attitude on ethical perception.
Details
Keywords
Octavia Ama Serwaa Otchere, Godfred Matthew Yaw Owusu and Rita Amoah Bekoe
The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential…
Abstract
Purpose
The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential theory, this study examines the influence of professional skepticism, cognitive styles and perceived organizational support on whistleblowing intentions while controlling for the effect of some demographic variables on the estimated results. Further, the authors ascertain whether the threat of retaliation moderates the relationship between professional skepticism and whistleblowing intentions.
Design/methodology/approach
Data was obtained from professional accountants licensed by the Institute of Chartered Accountants, Ghana by means of self-administered questionnaires. The partial least square-structural equation modeling technique was used to test for the hypothesized relationships in this study.
Findings
The results of this study suggest the intention to report wrongdoing within the organization is influenced by individuals’ level of professional skepticism, cognitive style and the perception that they will have the backing of their organization in reporting wrongdoing. Moreover, the authors also find females and individuals who have advanced in age to have greater motivation to report wrongdoing in the organization.
Originality/value
This study contributes to whistleblowing literature by highlighting the effect of professional skepticism on whistleblowing intentions. Also, this study provides empirical support for the applicability of the benefit-to-cost differential theory to the whistleblowing literature.