IDEAS home Printed from https://ideas.repec.org/a/eeb/articl/v3y2017n3p223-244.html
   My bibliography  Save this article

Exploring the Usefulness of Codes of Ethics in the Postmodern Era through Transmodernism: Evidence from an Internal Audit Professional Body

Author

Listed:
  • Panagiotis M. Kyriakogkonas

    (University of Aegean)

Abstract

This paper comes in a series of papers that base their research on ethics in the accounting profession, and more specifically, ethics of the internal audit. We base our arguments and methodology on a review conducted by Everett and Tremblay (2014) in order to make a constructive dialogue with Lehman (2014), Boyce (2014) and others. Our point of view tries to contribute to the general discussion, since we choose to analyze internal audit ethics through a transmodern approach within the postmodern world we already live in. Our purpose is through “thesis, antithesis and synthesis” approach to produce arguments that will promote research’s importance and eventually guide professional institution’s behavior and culture.

Suggested Citation

  • Panagiotis M. Kyriakogkonas, 2017. "Exploring the Usefulness of Codes of Ethics in the Postmodern Era through Transmodernism: Evidence from an Internal Audit Professional Body," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 3(3), pages 223-244.
    • Handle: RePEc:eeb:articl:v:3:y:2017:n:3:p:223-244
    as

    Download full text from publisher

    File URL: http://eebej.eu/Kyriakogkonas-P-M-2017-Exploring-the-Usefulness-of-Codes-of-Ethics-in-the-Postmodern-Era-through-Transmodernism-Evidence-from-an-Internal-Audit-Professional-Body-Eastern-European-Business-and-Econ/
    Download Restriction: for print copy of the journal 50 Euro, preview on web - free
    File URL: http://eebej.eu/2017v3n3/223-244.pdf
    Download Restriction: for print copy of the journal 50 Euro, preview on web - free
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. Everett, Jeff & Tremblay, Marie-Soleil, 2014. "Ethics and internal audit: Moral will and moral skill in a heteronomous field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 181-196.
    3. Boyce, Gordon, 2014. "Accounting, ethics and human existence: Lightly unbearable, heavily kitsch," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 197-209.
    4. Lehman, Glen, 2014. "Moral will, accounting and the phronemos," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 210-216.
    5. Lavoie, Don, 1987. "The accounting of interpretations and the interpretation of accounts: The communicative function of "the language of business"," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 579-604, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.
    2. Burrell Nickell, Erin & Roberts, Robin W., 2014. "Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 217-221.
    3. Frémeaux, Sandrine & Puyou, François-Régis & Michelson, Grant, 2020. "Beyond accountants as technocrats: A common good perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    4. Everett, Jeff & Tremblay, Marie-Soleil, 2014. "On hypocrisy, the phronemos, and kitsch: A reply to our commentators," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 222-225.
    5. Boyce, Gordon, 2014. "Accounting, ethics and human existence: Lightly unbearable, heavily kitsch," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 197-209.
    6. Mohammed T. Abusharbeh, 2024. "Technology-Profitability Paradox in Banking Sector: Evidence from Palestine," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 14855-14873, September.
    7. Barbara Su, 2023. "Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling," Review of Accounting Studies, Springer, vol. 28(1), pages 201-236, March.
    8. Yeon‐Koo Che & Kathryn E. Spier, 2008. "Strategic judgment proofing," RAND Journal of Economics, RAND Corporation, vol. 39(4), pages 926-948, December.
    9. Klapper, Leora F. & Love, Inessa, 2004. "Corporate governance, investor protection, and performance in emerging markets," Journal of Corporate Finance, Elsevier, vol. 10(5), pages 703-728, November.
    10. Hartarska, Valentina M. & Nadolnyak, Denis A., 2012. "Financing Constraints and Access to Credit in Post Crisis Environment: Evidence from New Farmers in Alabama," 2012 Annual Meeting, August 12-14, 2012, Seattle, Washington 124882, Agricultural and Applied Economics Association.
    11. Hasan, Iftekhar & Lozano-Vivas, Ana, 2002. "Organizational Form and Expense Preference: Spanish Experience," Bulletin of Economic Research, Wiley Blackwell, vol. 54(2), pages 135-150, April.
    12. Fabbri, Daniela & Menichini, Anna Maria C., 2016. "The commitment problem of secured lending," Journal of Financial Economics, Elsevier, vol. 120(3), pages 561-584.
    13. Sang Cheol Lee & Mooweon Rhee & Jongchul Yoon, 2018. "Foreign Monitoring and Audit Quality: Evidence from Korea," Sustainability, MDPI, vol. 10(9), pages 1-22, September.
    14. Lu, Yao & Zhan, Shuwei & Zhan, Minghua, 2024. "Has FinTech changed the sensitivity of corporate investment to interest rates?—Evidence from China," Research in International Business and Finance, Elsevier, vol. 68(C).
    15. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.
    16. Xueyan Dong & Jingyu Gao & Sunny Li Sun & Kangtao Ye, 2021. "Doing extreme by doing good," Asia Pacific Journal of Management, Springer, vol. 38(1), pages 291-315, March.
    17. Gerry Gallery & Emerson Cooper & John Sweeting, 2008. "Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 18(3), pages 257-273, September.
    18. Baarda, James R., 2003. "Current Law & Economics Debates: Tools for Assessing Fundamental Cooperative Changes?," 2003 Annual Meeting, October 29 31802, NCERA-194 Research on Cooperatives.
    19. Khémiri, Wafa & Noubbigh, Hédi, 2020. "Size-threshold effect in debt-firm performance nexus in the sub-Saharan region: A Panel Smooth Transition Regression approach," The Quarterly Review of Economics and Finance, Elsevier, vol. 76(C), pages 335-344.
    20. Shaikh, Ibrahim A. & O'Brien, Jonathan Paul & Peters, Lois, 2018. "Inside directors and the underinvestment of financial slack towards R&D-intensity in high-technology firms," Journal of Business Research, Elsevier, vol. 82(C), pages 192-201.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eeb:articl:v:3:y:2017:n:3:p:223-244. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Valerijs (email available below). General contact details of provider: http://eebej.eu .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.