FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2117081638> ?p ?o ?g. }

• W2117081638 abstract "Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed this way in the literature and, correspondingly, there are virtually no empirical studies to offer increased understanding, especially with respect to the professional accountant in practice. Accordingly, this paper empirically assesses the governance mechanisms sanctioned by the International Federation of Accountants (2009) as determinants of an organizations ethical climate based on evidence from a Canadian sample of CFOs/controllers. The ethics/leadership literature relating to ethical climate provides the theoretical underpinnings while organizational contingency theory supports examining the moderating effects of perceived environmental uncertainty (PEU). Increases in corporate governance control mechanisms are found to positively influence ethical climate. A significant relationship persists under both low and high levels of PEU but, as expected, it is much stronger when the level of PEU is low which raises concerns about how to embrace a stronger ethical climate when uncertainty is high. This paper contributes to the governance and ethics literature by providing empirical evidence that normative directives on evaluating and improving governance in organizations from global accounting authorities, such as the IFAC, are effective in shaping firms ethical climates in practice." @default.
• W2117081638 created "2016-06-24" @default.
• W2117081638 creator A5011523244 @default.
• W2117081638 creator A5047893498 @default.
• W2117081638 date "2014-09-11" @default.
• W2117081638 modified "2023-09-23" @default.
• W2117081638 title "Determinants Of Ethical Climate In The Firm: The Role Of Governance Control Systems And Environmental Uncertainty" @default.
• W2117081638 cites W1275855423 @default.
• W2117081638 cites W1576956889 @default.
• W2117081638 cites W1770595160 @default.
• W2117081638 cites W1793883808 @default.
• W2117081638 cites W1966713591 @default.
• W2117081638 cites W1967580534 @default.
• W2117081638 cites W196793423 @default.
• W2117081638 cites W1970546758 @default.
• W2117081638 cites W1972922514 @default.
• W2117081638 cites W1973184654 @default.
• W2117081638 cites W1976068654 @default.
• W2117081638 cites W1977137394 @default.
• W2117081638 cites W1983170929 @default.
• W2117081638 cites W1983794646 @default.
• W2117081638 cites W1984536024 @default.
• W2117081638 cites W1987225875 @default.
• W2117081638 cites W1987927552 @default.
• W2117081638 cites W1989079068 @default.
• W2117081638 cites W1992102377 @default.
• W2117081638 cites W1994146145 @default.
• W2117081638 cites W1995831080 @default.
• W2117081638 cites W1995837442 @default.
• W2117081638 cites W1999686839 @default.
• W2117081638 cites W2000949883 @default.
• W2117081638 cites W2003420094 @default.
• W2117081638 cites W2003604428 @default.
• W2117081638 cites W2006676760 @default.
• W2117081638 cites W2009876717 @default.
• W2117081638 cites W2010928115 @default.
• W2117081638 cites W2011184726 @default.
• W2117081638 cites W2014049235 @default.
• W2117081638 cites W2016168362 @default.
• W2117081638 cites W2019546149 @default.
• W2117081638 cites W2019612442 @default.
• W2117081638 cites W2023273380 @default.
• W2117081638 cites W2023341217 @default.
• W2117081638 cites W2024051584 @default.
• W2117081638 cites W2024405378 @default.
• W2117081638 cites W2026550519 @default.
• W2117081638 cites W2030406695 @default.
• W2117081638 cites W2030424346 @default.
• W2117081638 cites W2031933651 @default.
• W2117081638 cites W2035733575 @default.
• W2117081638 cites W2037894668 @default.
• W2117081638 cites W2040078959 @default.
• W2117081638 cites W2044191302 @default.
• W2117081638 cites W2047319291 @default.
• W2117081638 cites W2048813377 @default.
• W2117081638 cites W2049824165 @default.
• W2117081638 cites W2049934368 @default.
• W2117081638 cites W2051442039 @default.
• W2117081638 cites W2057091409 @default.
• W2117081638 cites W2057901004 @default.
• W2117081638 cites W2066446200 @default.
• W2117081638 cites W2072220864 @default.
• W2117081638 cites W2073020783 @default.
• W2117081638 cites W2074295812 @default.
• W2117081638 cites W2079304417 @default.
• W2117081638 cites W2083647746 @default.
• W2117081638 cites W2090652124 @default.
• W2117081638 cites W2110887306 @default.
• W2117081638 cites W2118767539 @default.
• W2117081638 cites W2119250411 @default.
• W2117081638 cites W2124791327 @default.
• W2117081638 cites W2126856762 @default.
• W2117081638 cites W2132826134 @default.
• W2117081638 cites W2136525652 @default.
• W2117081638 cites W2139078324 @default.
• W2117081638 cites W2143730651 @default.
• W2117081638 cites W2145123594 @default.
• W2117081638 cites W2145961632 @default.
• W2117081638 cites W2150404697 @default.
• W2117081638 cites W2152675264 @default.
• W2117081638 cites W2159306398 @default.
• W2117081638 cites W2254991170 @default.
• W2117081638 cites W2269070429 @default.
• W2117081638 cites W2282813435 @default.
• W2117081638 cites W2318298241 @default.
• W2117081638 cites W2324189410 @default.
• W2117081638 cites W2485200822 @default.
• W2117081638 cites W2798360410 @default.
• W2117081638 cites W3111042765 @default.
• W2117081638 cites W3121563813 @default.
• W2117081638 cites W3121871227 @default.
• W2117081638 cites W3124606423 @default.
• W2117081638 cites W3124872368 @default.
• W2117081638 cites W3125253259 @default.
• W2117081638 cites W3126094737 @default.
• W2117081638 cites W626139681 @default.
• W2117081638 cites W68151332 @default.
• W2117081638 cites W762680142 @default.
• W2117081638 cites W85844224 @default.
• W2117081638 doi "https://doi.org/10.19030/ijmis.v18i4.8833" @default.

• next