Ethical Audit Decisions: A Structuration Perspective

The paper examines how supervisory influence and cognitive moral development influence subordinates' ethical decision-making and ethical behavior. The proposed interactive effect these major variables have on subordinates' ethical considerations are examined with respect to: (1) before an ethical dilemma occurs, (2) when faced with an ethical dilemma, (3) during the decision process, and (4) after ethical or unethical behavior has been executed. Propositions are presented and implications for research and practice are discussed.

There has been an increase in industrial activity in the last few decades, but we must not lose sight of the importance of protecting the natural world. Industry stakeholders are concerned because we have yet to determine the long-term effects of this significant issue. Environmental sustainability is crucial given the world’s increasing population, industrialization, and mounting evidence of climate change, environmental degradation, and global warming. Organizations have made significant efforts to reduce their environmental impact, and this study will explore the obstacles they must overcome to become environmentally sustainable. The study’s findings may have important implications for businesses, clients, stakeholders, and the environment. The application of stakeholder theory has improved our understanding of company behavior, particularly in a dynamic and rapidly changing business environment, where environmental concerns are gaining traction. The purpose of expanding stakeholder theory could be to create fair value for all stakeholders while benefiting society and the environment.

This qualitative study explores auditors' perceptions of ethical responsibility in the auditing profession, aiming to elucidate the complexities of ethical decision-making. Through semi-structured interviews, seasoned auditors provided insights into their experiences, attitudes, and challenges related to ethical conduct. The research employed a phenomenological approach to understand the essence of auditors' lived experiences concerning ethical responsibility. Data collection involved semi-structured interviews with practicing auditors, allowing for in-depth exploration of their perspectives. A purposive sampling strategy was adopted to select participants with relevant knowledge and experience in IT-enabled auditing practices. Thematic analysis was utilized to analyze interview transcripts and identify key themes and patterns. The findings revealed that auditors perceive ethical responsibility as fundamental to their professional identity, emphasizing the importance of upholding ethical standards, maintaining independence, and exercising professional judgment. Challenges in ethical decision-making included pressure from clients, financial incentives, time constraints, and conflicting demands from stakeholders. Organizational culture emerged as a critical factor influencing auditors' ethical behavior, highlighting the importance of ethical leadership, firm policies, and peer behavior. The study underscores the need for comprehensive ethical training, organizational support, and regulatory oversight to promote ethical conduct among auditors and uphold the credibility of the auditing profession.

A GAP Analysis of Expectations and Performance of Conservation Practices at Mubarak Mandi Heritage Complex (MMHC)-An Application of Stakeholder Theory

We aim to explore the status of nurses' ethical behaviours in clinical practice and what contributes tonurses' unethical behaviours. Nurses' ethical behaviours strongly impact the nurse-patient relationship and the quality of nursing services. Therefore, we must understand the status of clinical nurses' ethical behaviours and the causes of nurses' unethical behaviours. Focus group and in-depth semistructured interviews were conducted with 21 head nurses and nine nurses, respectively. The data were analysed by content analysis. The analysis revealed seven themes: lack of awareness of the protection of patients' privacy; violation of patients' autonomy; improper communication; failure to protect the patient's best interests; lack of moral emotion; lack of psychological care for special patients; and causes of unethical behaviour. The present situation of ethical nursing behaviour is not optimistic, and there are still many unethical nursing behaviours in clinical work. There are many reasons for unethical behaviours. Efforts should be made related to nurses, patients, workload, the ethical climate and rules and regulations to improve the situation. Nursing managers can improve ethical behaviour by strengthening nurses' ethics studies, enhancing nurses' professional identity and social status, optimizing the allocation of nursing human resources, creating a good ethical climate and improving relevant rules and regulations.

Sport education (SE) is considered to be an excellent medium through which to develop students’ concepts of moral and sporting behavior. Previous research, however, indicates that teachers interpret SE differently, depending on their occupational socialization, which may hinder their fostering of these constructs. The purpose of this study was to determine the extent to which Lindsey, a coaching-oriented preservice teacher, promoted or negated moral and sporting behavior while teaching middle school girls within two 18-lesson SE seasons. The theoretical perspectives guiding the study were social learning theory and structural development theory. Data were collected using eight qualitative techniques. Data were reduced to key themes by employing analytic induction and constant comparison. The majority of the girls began the study at the preconventional level of moral development with limited understanding of moral and sporting behavior. Many girls did not improve during the course of the SE seasons, although a few displayed understanding at, and acted in accordance with, the postconventional level of moral development. Lindsey struggled to influence her students’ sporting and moral behavior because her previous socialization had resulted in her holding similar beliefs. In addition, her moderate coaching orientation led to her delivering a conservative, watered-down version of SE. Consequently, she did little to change the core cognitive structures guiding her students’ views. While SE offers opportunities for teachers to promote and develop sporting and moral behavior, this is not automatic and, as illustrated in this study, using the model may have a negative impact on students.

The autonomous vehicle (AV) is one of the first commercialized AI-embedded robots to make autonomous decisions. Despite technological advancements, unavoidable AV accidents that result in life-and-death consequences cannot be completely eliminated. The emerging social concern of how an AV should make ethical decisions during unavoidable accidents is referred to as the moral dilemma of AV, which has promoted heated discussions among various stakeholders. However, there are research gaps in explainable AV ethical decision-making processes that predict how AVs’ moral behaviors are made that are acceptable from the AV users’ perspectives. This study addresses the key question: What factors affect ethical behavioral intentions in the AV moral dilemma? To answer this question, this study draws theories from multidisciplinary research fields to propose the “Integrative ethical decision-making framework for the AV moral dilemma.” The framework includes four interdependent ethical decision-making stages: AV moral dilemma issue framing, intuitive moral reasoning, rational moral reasoning, and ethical behavioral intention making. Further, the framework includes variables (e.g., perceived moral intensity, individual factors, and personal moral philosophies) that influence the ethical decision-making process. For instance, the framework explains that AV users from Eastern cultures will tend to endorse a situationist ethics position (high idealism and high relativism), which views that ethical decisions are relative to context, compared to AV users from Western cultures. This proposition is derived from the link between individual factors and personal moral philosophy. Moreover, the framework proposes a dual-process theory, which explains that both intuitive and rational moral reasoning are integral processes of ethical decision-making during the AV moral dilemma. Further, this framework describes that ethical behavioral intentions that lead to decisions in the AV moral dilemma are not fixed, but are based on how an individual perceives the seriousness of the situation, which is shaped by their personal moral philosophy. This framework provides a step-by-step explanation of how pluralistic ethical decision-making occurs, reducing the abstractness of AV moral reasoning processes.

In the silent corridors of childhood, where maternal presence is expected to provide warmth, guidance, and emotional grounding, the absence of a mother casts a long and often painful shadow. The Shadow of Absence: Ethical Considerations of Growing Up Without a Mother explores the ethical, psychological, and social ramifications of maternal absence. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, presents a thought-provoking analysis of how individuals raised without a mother navigate their personal development, ethical foundations, and emotional resilience. This book unearths the philosophical questions surrounding maternal absence—does morality develop differently in children without a maternal figure? How does society perceive and accommodate those who grow up without a mother? What ethical responsibilities does the community have in addressing the void left by maternal absence? With a deeply humanized and analytical approach, this work does not merely diagnose the struggles of those affected but also seeks pathways for ethical and social reintegration. The discussion extends beyond individual psychology, delving into cultural perspectives, moral philosophy, and policy considerations. Published in New York, USA, in 2023 by The United Nations and The Education Training Centre, this book is an essential read for scholars, ethicists, psychologists, and anyone who seeks a deeper understanding of the intersection between ethics and personal identity formation in the absence of maternal influence. The impetus for this book arises from the growing need to understand the ethical implications of growing up without a mother. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, examines the moral, psychological, and philosophical ramifications of maternal absence in a rapidly evolving world where traditional family structures continue to shift. The book, published in New York, USA, in 2023, seeks to address how individuals construct their identities and ethical foundations in the absence of a maternal figure. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, defines maternal absence beyond physical separation, including emotional detachment and societal neglect. Core concepts include the role of maternal ethics, identity construction, and the moral development of children raised without maternal influence. The book examines theories in developmental psychology, ethics, and cultural philosophy to create a comprehensive framework for understanding this phenomenon. The increasing prevalence of non-traditional family structures has led to a deeper inquiry into the ethical consequences of growing up without a mother. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, highlights empirical studies and case analyses demonstrating the impact of maternal absence on cognitive, emotional, and moral development. The book also explores the long-term societal effects, including shifts in ethical perspectives and social policy. This book follows an interdisciplinary approach, combining psychological analysis, ethical philosophy, and sociological perspectives. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, employs comparative studies to assess differences in moral reasoning and social adaptation between those with and without maternal influence. The book also integrates cross-cultural comparisons to determine how maternal absence is understood and mitigated in various societies. Key indicators include the psychological effects of maternal absence, shifts in moral behavior, and variations in ethical reasoning. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, examines case studies, statistical analyses, and philosophical arguments to explore the extent to which maternal absence influences ethical decision-making and emotional well-being. This book identifies variables such as parental roles, emotional security, ethical decision-making, and social adaptation. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, discusses how these factors interact and shape individual identities in the absence of maternal guidance. Cultural norms, economic conditions, societal support structures, and personal resilience serve as key determinants in how individuals cope with maternal absence. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, investigates the role of extended family, educational institutions, and community resources in shaping moral and ethical development. Through an ethical and philosophical lens, Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, proposes strategies to mitigate the challenges of growing up without a mother. These include fostering inclusive social policies, developing mentorship programs, and creating community support systems to bridge the emotional and moral gaps left by maternal absence. While there are supportive interventions, numerous barriers remain, including societal stigma, economic hardship, and limited access to emotional support. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, discusses how ethical frameworks can guide policy-making to reduce these obstacles. The book concludes by emphasizing the necessity of ethical and social considerations in addressing maternal absence. Prof. Dr. Yoesoep Edhie Rachmad, Ph.D., DBA, argues that while the absence of a mother presents unique challenges, society has an ethical obligation to create frameworks that support those affected, fostering resilience and moral development.

In our society, consumers and enterprises work in cooperation for the continuous development and growth of society as well as construct effective and ethical measures. One of the representative examples are customer-centered management activities in corporations, social responsibility activities, and sustainable ethical consumption that show consideration for the consumer's environment. The ethical consumption behavior of consumers becomes a virtuous circle that influences other consumer's ethical decision making by creating an ethical consumption culture. Furthermore, the cost and effort to solve non-ethical consumption problems can be solved. This research aims at aspiring the perception of consumer's ethical consumption and finding measures to increase ethical behavior. This paper further investigated the consumer's ethical consumption behavior, personality traits, perception of consumption society, and ethical judgements. For the research, a structured survey was conducted on 300 university students in Seoul. SPSS ver. 21.0 and AMOS ver. 18.0 programs were used for statistical data analysis. The results indicated differences in variables that influence consumer's ethical consumption behavior (fair trade, boycotts, and environmentally friendly products). In particular, it was evident that ethical judgements (such as the agent, personality traits, and perception consumption society) have different direct and non-direct influences on ethical consumption behavior. Strengthening the management of factors that influence measures that increase university student's ethical consumption behavior in direct and non-direct ways, providing education and improving information are believed effective in increasing ethical consumption behavior. Keywords: personality traits, perception of consumption society, ethical judgments, ethical behavior

This study constructs a moderating mediation model to link public sector employees’ Artificial Intelligence (AI) usage with employees’ moral norms and ethical decision-making behaviors. Based on the theory of public service motivation, this study hypothesizes that the impact of AI usage on employees’ ethical decision-making behaviors acts through the mediating effects of employees’ service motivation, employees’ moral norms, and employees’ ethical perceptions and that the relationship between AI usage and employees’ service motivation, employees’ ethical norms, and employees’ ethical perceptions is moderated by the culture of the public organization. The selected data from 417 public sector employees in China supported most of the research hypotheses. The findings show that employee service motivation, employee moral norms, and employee moral cognition mediate the relationship between AI usage and employee ethical decision-making behavior. Public organization culture moderated the relationship between AI usage and employee service motivation, as well as AI usage and employee ethics. This study reveals the complex mediating and moderating relationships between AI usage and employees’ ethical decision-making behaviors in the public sector. It provides important theoretical and practical insights for further understanding and promoting public sector employees’ ethical behaviors in the era of AI.

Artificial intelligence (AI) is a mixture of different tools in education that includes transformative opportunities and significant ethical challenges. Even if students are using these AI tools more frequently, it remains unknown how well they understand the ethical implications of doing so. This review summarises the body of research on behavioural intentions of students and ethical awareness regarding the usage of AI in the classroom. Drawing upon studies employing diverse methodologies—such as surveys, qualitative analyses, and experimental designs, the paper examines how students perceive and respond to ethical considerations surrounding AI. Key influencing factors in ethical decision-making are identified, including individual perceptions, institutional policies, and socio-cultural contexts—areas that remain underexplored, particularly in Nepal. The review indicates the need for focused interventions since it shows a gap between students' understanding of AI ethics and their regular use of moral behaviour. A conceptual framework created during the review process is suggested by the study as a solution to this problem. This method highlights that ethical behaviour, environmental factors, and knowledge interact dynamically. It emphasises the need for rule-based ethical education, clear policy, and a subject-related approach to regulating responsible AI. The result calls on educators, academic schools, and policymakers to use evidence-based rules that help to close the gap between ethical awareness and ethical proactive in AI-embedded learning environments.

This study has been carried out in order to determine to what extent principals demonstrate ethical leadership behaviors, and to present suggestions on the strength of these findings. The study has a descriptive quality in evaluating the teachers’ perceptions and uses the Ethical Leadership Scale (ELS) developed by Yilmaz (2006), so as to determine the opinions of the participant teachers. The analysis of the data has been performed via the “SPSS for Windows ” package program. In addition, such statistical processes as a significance test, standard deviation, one-way variance analysis (ANOVA), Kruskal-Wallis H Test, Mann-Whitney U Test have also been carried out. The findings reveal that principalsadequately perform their ethical responsibilities like treating their staff justly and encouraging them, being fair, understanding, patient and humble, traits which all exist in the “communicative ethics, climatic ethics and ethics in decision making ” levels at the state high schools in the city of Kutahya, Turkey. On the other hand, the participant teachers in the study have clearly admitted that the principals engaged in such ethical behaviors in the “behavioral ethics ” level as self-evaluation, not lying and protecting individual rightspoorly.

Psychological foundations of ethical consumerism: Influential role of quality and stigma.

Multiple scandals in organizations exposed cheaters and fraudsters. A lot of effort in practice and in science is devoted to the question how problem behavior in organizations arises and how it can be prevented. However, what about positive organizational behavior? Are efforts of organizations to do the right thing accurately perceived and valued? Or are these taken as self-evident or even mistrusted? This is important to examine because external responses to organizational moral behavior might either reinforce positive efforts – when these are noticed and valued or discourage organizations from continuing these efforts – when they are mistrusted or dismissed. I address these questions in the current dissertation.
\nThe research in this thesis examines communications about CSR activities. CSR activities are activities demonstrating ethical or moral concerns of businesses; thus CSR activities speak to the moral image of the organization. This thesis explains why involvement in CSR activities as indicating positive moral behavior of some companies or some professional groups might not be taken at face value. A theoretical analysis elucidates a vicious circle of moral behavior where negative reactions of the media, politicians and general public to positive moral behaviors of the organization lead to a reduction in moral behavior and subsequent negative reactions of the general public. Thus, criticizing companies and professional groups for their supposed lack of morality might not be the most effective way to engage with those parties to foster change. In fact, it might actually backfire. The research reported in the current dissertation shows that it is not so easy for companies suffering from a negative moral image to improve this by demonstrating positive moral behavior. Even when they report about their actual CSR efforts, this tends to be distrusted by relevant stakeholders such as prospective customers and employees. 
\nIn four empirical chapters, I examine reactions of different types of stakeholders (e.g., the general public, employees and investors) to positive moral behavior in business contexts from a social psychological perspective. Building on Social Identity Theory and social evaluation research, I test predictions derived from an overall model explaining how, why and when communications about positive corporate moral behavior (CSR), impact on reactions of various stakeholders. These studies reveal that perceptions of morality play a crucial role in our evaluations of not only individuals but also of companies.

The history of the public accounting profession is filled with perceived crises in professionalism. Baudot et al. (An examination of the U.S. public accounting profession’s public interest discourse and actions in federal policy making, 2015) focus on the post Sarbanes–Oxley period, highlighting how the advocacy efforts of the public accounting profession directed toward financial regulation represent the most recent of crises. This study makes an important contribution to the literature because it illustrates the inherent challenges faced by a regulatory structure that requires private interests to act in the public good. The purpose of this commentary is to provide a historical and institutional context for the study’s findings, to assess the current state of research, and to offer suggestions for future research.