Using a sample of US firms from 2003 to 2018, we examine the effect of an audit client's
code of ethics quality on audit fees. We find that clients with a lower code of ethics quality …

Purpose This study aims to examine how corruption influences the voluntary disclosure of
corporate governance (CG)-related information by developed country multinationals (DC …

Purpose–Businesses are expected to be socially responsible by engaging in Corporate
social responsibility (CSR) and even the Creation of shared values (CSV). The aim of this …

Purpose Drawing on the resource-based view (RBV), this study investigates how tax
planning affects the likelihood of financial default in different stages of the corporate life …

Purpose This paper aims to analyze the relationships between human resource supply
chain management (HRSCM), corporate culture (CC) and the code of business ethics (CBE) …

Recent academic research exhibits considerable disagreement among ESG ratings from
different agency providers. The consequences of this disagreement on the market are still …

Purpose This paper aims is to document the relationship between corporate ethics
prevailing in the country and the dividend policies adopted by firms. Design/methodology …

Tujuan dari penelitian ini adalah menggambarkan pelaksanaan pendidikan etika dan kode
etik yang efektif bagi ASN untuk mencegah kecurangan di lingkungan instansi pemerintah …

Codes of ethics are essential organizational instruments that impact employees' ethical
behaviors (Wood et al., 2004). Companies have been concerned about the ethical behavior …

Penulis adalah dosen di Universitas Bhayangkara Surabaya. Awal pendidikan tinggi
penulis dimulai sejak berhasil menyelesaikan studi S1 di prodi Akuntansi STIE …