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In this study, mechanical properties and fatigue damage behavior of E-Glass fiber - polyester perforated SMC and perforated SMC +Glass fabric were investigated. Middle of the samples 10 mm diameter hole was punched with laser beam. Tensile strength experiments performed in accordance with the ASTM D-3039. Fatigue experiments performed in accordance with the ASTM D-3479 standard. Fatigue test was done at R =0,05 stress ratio and 0,75 frequency.

Retail or entrepreneurial shops support economic growth, conducting studies in this area is needed. Our study examines whether the buyers have moral intensity, religious beliefs, and self-concept affect purchase ethics. Using quantitative analysis, we employ 150 respondents, consisting of 94 women and 56 men; the analysis tool used is the structure equation modeling model. The results showed that moral intensity influences religiosity. Moral intensity does not affect self-concept, but religiosity stimulates self-concept, and self-concept impacts purchasing ethics. The limitations of this study have not tested the ethical attitudes of retailers, and respondents are very limited.

The main purpose of this study is to see the effects of Information Communication Technology (ICT) on a firm's innovation performance in sub-Saharan Africa (SSA). The objective of this study is twofold: First, it aims to analyze the impact of ICT applications on firms' innovative behavior and whether firms using ICT applications more intensively are also more innovative. Second, and more essentially, it assesses empirically the impact of ICT applications on firms' innovative performance in sub-Saharan African countries by using instrumental variable probit model. Therefore, we used data from the 2013 enterprise survey (Business Environment and Enterprise Performance Survey (BEEPS)). According to our results, the most important ICT tools are emails and using the internet for online sales. Firms who have IT Teams are not creating any difference; however, if a firm purchase or develop in-house any software then they are more likely to produce innovation than the other firms.

Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting quality needs to be improved in order to build and maintain trust in financial markets. To increase the quality of financial reports, fraudulent financial reporting risks should be defined. At this point, regulators, practitioners, and researchers are in constant search.

There are improved approaches to the detection of financial reporting frauds in the literature. Many studies have been conducted on the “Fraud Triangle Theory” and the “Fraud Diamond Theory” approaches. The Fraud Triangle Theory argues that while fraudulent action is taking place in defining the elements of press, rationalization, and opportunity, the Fraud Diamond Theory approach argues that in order to achieve these three elements, the capability to carry out a fraud in individuals must be improved.

In this study, it is aimed to investigate the effect of Fraud Diamond elements on fraudulent financial reports. For the scope of the research, data of 26 companies from Manufacturing Industry enterprises operating in BORSA ISTANBUL between 2013 and 2017 were used. Financial reports of the companies are divided into two groups: (1) Fraudulent Financial Reports and (2) Non-Fraud Financial Reports. The hypotheses developed within the scope of the research were tested using the Logistic Regression analysis in IBM SPSS Statistic 20 program.

As a result of the study, it has been determined that there is a negative correlation between borrowing level, asset profitability, independent audit firm, auditor exchanges and institutionalization level, and fraudulent financial reports. It was understood that the change in assets and the size of the audit committee did not have any effect on the fraudulent financial reports.

The aim of this study is to compare volatility persistence with daily volatility and to analyze the asymmetry effect of volatilities in stock markets of emerging economies. Using daily observations of stock market indices of selected major emerging countries during the period of January 1, 2002 to December 31, 2018, the authors estimate the persistence, the half-life measure of volatility and the daily volatility of the return series using the GARCH model application. The authors also examine the leverage effect on stock market returns using the EGARCH model estimation. In addition, the authors investigate the impact of the 2008 global financial crisis on various volatility measures and the leverage effect of emerging stock market returns. The authors then examine and compare the different speeds of mean reversion, volatility persistence and leverage effects in the national stock market indices during the pre-crisis, crisis, and post-crisis periods. The authors hereby present evidence that the effects of negative shocks are significantly larger than those of positive shocks in emerging stock markets throughout their different sample periods.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

The purpose of this paper is to explore the relationship between civil engineers’ demographics (e.g. age, marital status, education, work experience) and their personal values. The objective was to predict civil engineers’ personal values based on their demographics.

A questionnaire survey was administered to civil engineers to collect data on their demographics and their personal values. Statistical analysis was performed to verify whether a significant statistical relationship exists between civil engineers’ demographics and their personal values.

The most important and the least important personal values were identified for civil engineers. Statistical analysis indicated that civil engineers’ values do vary based on their demographics.

The results of this study cannot be generalized, because individuals’ personal values and demographics are, by definition, local. Location and culture may affect the personal values of civil engineers.

Team leaders normally have access to information about the demographics of the engineers they employ; based on the results of this study, they should be able to predict their personal values, and to make more informed decisions when appointing them to particular positions on project teams.

The research presented in this paper, establishes for the first time, that a linkage exists between civil engineers’ personal values and their demographics, and makes it easier for team leaders to make assignment decisions.

The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession.

This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity.

This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants.

The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics.

This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.

The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals.

A structured questionnaire containing four vignettes of ethical dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using Pearson correlation matrix, independent sample t-test, one-way analyses of variance and multiple regression estimation techniques.

The findings of the paper suggest that age, economic status, upbringing, moral idealism and relativism, magnitude of consequence and social consensus are significant determinants of the EDM process of accounting professionals.

The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria.

The paper provides support for Kohlberg’s cognitive reasoning and moral development theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics course in the undergraduate accounting programs in Nigeria.

The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also seeks to discover the influence of personal values on the reasoning processes associated with ethics and to explore whether the personal value preferences of auditors, as a manifestation of their moral philosophy, influence their ethical beliefs and (presumably) their subsequent actions.

The authors designed a survey instrument to assess the value preferences, moral philosophies, and reactions of practicing auditors to judgment dilemmas. They then employed structural equation modeling to examine the sensitivity of auditors to the competence and integrity of clients with the aim of gaining insight into the ethical beliefs of auditors in general.

These results show that value preferences alone fail as predictors of ethical beliefs. Instead, personal values have an indirect influence on ethical beliefs via moral philosophy. Moreover, auditors strongly motivated by values based on self‐enhancement were negatively associated with idealism in ethics and positively associated with relativism. Therefore, it can be concluded that idealist auditors were more likely to condemn the actions of clients that violated moral norms, while relativist auditors were more permissive.

The results identify the role of moral philosophy as a mediator for the personal values and ethical beliefs of auditors, shedding light on how personal values can influence ethical sensitivity.