{"id":"https://openalex.org/W2212373439","doi":null,"title":"ETHICAL CHALLENGES IN ACCOUNTING","display_name":"ETHICAL CHALLENGES IN ACCOUNTING","publication_year":2015,"publication_date":"2015-12-30","ids":{"openalex":"https://openalex.org/W2212373439","mag":"2212373439"},"language":"en","primary_location":{"id":"mag:2212373439","doi":null,"is_oa":false,"landing_page_url":"http://www.theinternationaljournal.org/ojs/index.php?journal=rjcbs&page=article&op=view&path%5B%5D=4594","pdf_url":null,"source":{"id":"https://openalex.org/S2765055301","display_name":"Journal of Commerce & Behavioural Science","issn_l":"2251-1547","issn":["2251-1547"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of Commerce & Behavioural Science","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016415584","display_name":"Nader Naghshbandi","orcid":"https://orcid.org/0000-0002-0679-0053","observed_orcids":["https://orcid.org/0000-0002-0679-0053"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nader Naghshbandi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0679-0053","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5100905076","display_name":"Anita Shukla","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Anita Shukla","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.1920765,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.7875999808311462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.7875999808311462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.19580000638961792,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.008100000210106373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":1.0},{"id":"https://openalex.org/keywords/ethical-issues","display_name":"ethical considerations","score":0.6890000104904175},{"id":"https://openalex.org/keywords/accounting-fraud","display_name":"accounting fraud","score":0.9819999933242798},{"id":"https://openalex.org/keywords/enron-scandal","display_name":"Enron scandal","score":0.8330000042915344},{"id":"https://openalex.org/keywords/satyam-scandal","display_name":"Satyam scandal","score":0.9929999709129333},{"id":"https://openalex.org/keywords/professional-integrity","display_name":"professional integrity","score":0.6209999918937683},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.7390000224113464},{"id":"https://openalex.org/keywords/investor-confidence","display_name":"investor confidence","score":0.7910000085830688},{"id":"https://openalex.org/keywords/corporate-fraud","display_name":"corporate fraud","score":0.4580000042915344}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8312268257141113},{"id":"https://openalex.org/C2777293324","wikidata":"https://www.wikidata.org/wiki/Q337349","display_name":"Honesty","level":2,"score":0.6305773854255676},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5989377498626709},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4931337535381317},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.49223747849464417},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.4665989875793457},{"id":"https://openalex.org/C128268270","wikidata":"https://www.wikidata.org/wiki/Q2264133","display_name":"Ethical code","level":2,"score":0.4313860535621643},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.4306486248970032},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.42420095205307007},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.42265287041664124},{"id":"https://openalex.org/C2777490773","wikidata":"https://www.wikidata.org/wiki/Q999137","display_name":"Accounting records","level":3,"score":0.4217666983604431},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4081486761569977},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22715610265731812},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2065201699733734},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1316123604774475},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.11184301972389221}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2212373439","doi":null,"is_oa":false,"landing_page_url":"http://www.theinternationaljournal.org/ojs/index.php?journal=rjcbs&page=article&op=view&path%5B%5D=4594","pdf_url":null,"source":{"id":"https://openalex.org/S2765055301","display_name":"Journal of Commerce & Behavioural Science","issn_l":"2251-1547","issn":["2251-1547"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of Commerce & Behavioural Science","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2593064966","https://openalex.org/W1844950190","https://openalex.org/W2345574452","https://openalex.org/W2811394415","https://openalex.org/W4352986628","https://openalex.org/W4412873711","https://openalex.org/W2751390059","https://openalex.org/W2343692527","https://openalex.org/W2312990351","https://openalex.org/W3097811011"],"abstract_inverted_index":{"Accountant":[0],"working":[1],"in":[2,177],"the":[3,34,38,41,46,133,193,208],"private":[4],"or":[5,21,121],"public":[6],"sector":[7],"companies":[8],"must":[9],"remain":[10],"impartial":[11],"and":[12,37,62,71,83,86,126,145,161,180,203,210],"loyal":[13],"to":[14,199],"ethical":[15],"guidelines":[16],"when":[17],"reviewing":[18],"a":[19,31,78,170],"company":[20],"individuals":[22],"financial":[23,134,196,213],"records":[24],"for":[25,97],"reporting":[26],"purposes.":[27],"People":[28],"are":[29,142],"expecting":[30],"lot":[32],"from":[33],"professional":[35,72,87],"community":[36],"quality":[39],"of":[40,81,119,138,189,195,212],"complex":[42],"services":[43,106],"provided":[44,54],"by":[45,55],"accounting":[47,105,114,140,167],"profession":[48],"have":[49,191],"confidence.":[50],"Of\u00a0":[51],"The":[52,94],"information":[53],"accountants":[56,70],"should":[57,67],"significantly":[58],"efficient,":[59],"reliable,":[60],"genuine":[61],"disinterested,":[63],"then":[64],"not":[65],"only":[66],"be":[68,129],"qualified":[69],"competence":[73],"are\u00a0":[74],"But":[75],"also":[76],"enjoys":[77],"high":[79],"degree":[80],"honesty":[82],"integrity,":[84],"professionalism":[85],"reputation":[88],"is":[89,107,151,169,174],"their":[90,139,156],"most":[91],"important":[92],"assets.":[93],"Moral":[95],"Accounting":[96,223,227],"Professional":[98],"Accountants":[99],"And":[100],"those":[101],"who":[102],"rely":[103,111],"on":[104,113],"very":[108],"important.":[109],"Businesses":[110],"heavily":[112],"ethics,":[115],"whether":[116],"they're":[117],"aware":[118],"it":[120,150,163],"not.":[122],"Unless":[123],"investors,":[124],"creditors":[125],"managers":[127],"can":[128,154],"reasonably":[130],"confident":[131],"that":[132,165,173,186],"record":[135],"keeping":[136],"practices":[137],"professionals":[141],"honest,":[143],"straightforward":[144],"consistent":[146],"with":[147],"industry":[148],"standards,":[149],"unlikely":[152],"they":[153],"trust":[155],"records'":[157],"accuracy.\u00a0":[158],"From":[159],"Enron,":[160],"Satyam,":[162],"appears":[164],"corporate":[166],"fraud":[168],"major":[171],"problem":[172],"increasing":[175],"both":[176],"its":[178],"frequency":[179],"severity.":[181],"Research":[182],"evidence":[183],"has":[184],"shown":[185],"growing":[187],"number":[188],"frauds":[190],"undermined":[192],"integrity":[194],"reports,":[197],"contributed":[198],"substantial":[200],"economic":[201],"losses,":[202],"eroded":[204],"investors\u2019":[205],"confidence":[206],"regarding":[207],"usefulness":[209],"reliability":[211],"statements.":[214],"Key":[218],"Words":[219],":":[220],"Ethics,":[222,224],"Ethical":[225],"Challenges,":[226],"Frauds,":[228],"case":[229],"study,":[230],"India":[231],"(Satyam).":[232],"USA":[233],"(Enron)":[234]},"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}
