International Journal of Business Governance and Ethics http://www.inderscience.com/browse/index.php?journalID=70&year=2011&vol=6&issue=4 Inderscience Publishers Ltd en-uk International Journal of Business Governance and Ethics 1477-9048 1741-802X © 2011 Inderscience Publishers Ltd editor@inderscience.com https://www.inderscience.com/images/files/coverImgs/ijbge_scoverijbge.jpg http://www.inderscience.com/browse/index.php?journalID=70&year=2011&vol=6&issue=4 http://www.inderscience.com/link.php?id=44734 This case study analyses the governance content and design of the corporate website of Tata Consultancy Services Limited (TCS), the top Information Technology company from India. We develop and use the un-weighted descriptive governance content and design index to analyse the Annual Report 2009-2010 and other governance-related information in the website. The study finds that TCS is not using its website with advanced content and design (Web 2.0) features. Despite some limitations, this case study is expected to serve as a pointer to the effectiveness of web communication by TCS in particular and the Indian corporate sector in general. Communicating corporate governance through websites: a case study from India
Martin Xavier Amaladoss; Hansa Lysander Manohar; Fatima Jacob
International Journal of Business Governance and Ethics, Vol. 6, No. 4 (2011) pp. 311 - 339
This case study analyses the governance content and design of the corporate website of Tata Consultancy Services Limited (TCS), the top Information Technology company from India. We develop and use the un-weighted descriptive governance content and design index to analyse the Annual Report 2009-2010 and other governance-related information in the website. The study finds that TCS is not using its website with advanced content and design (Web 2.0) features. Despite some limitations, this case study is expected to serve as a pointer to the effectiveness of web communication by TCS in particular and the Indian corporate sector in general.

]]> 10.1504/IJBGE.2011.044734 International Journal of Business Governance and Ethics, Vol. 6, No. 4 (2011) pp. 311 - 339 Martin Xavier Amaladoss; Hansa Lysander Manohar; Fatima Jacob Department of Management Studies, Anna University, Tami Nadu, Chennai 600025, India. ' Department of Management Studies, Anna University, Tami Nadu, Chennai 600025, India. ' Department of Management Studies, Anna University, Tami Nadu, Chennai 600025, India business governance communicating corporate governance web disclosure corporate websites Tata Consultancy Services Limited emerging economies stakeholder engagement India Clause 49 corporate sustainability governance content annual reports website design. 2012-01-06T23:20:50-05:00 6 4 311 339 2012-01-06T23:20:50-05:00 http://www.inderscience.com/link.php?id=44735 This study employs a field experiment to investigate the effectiveness of audit committee monitoring role. The study relates three audit committee characteristics, independence, financial knowledge and problem-solving ability with judgements on conflicts of opinion between management and auditors on accounting policy. Participants are members of audit committees of public listed companies in Malaysia. Using a Partial Least Squares (PLS) analysis, results show that independence, financial knowledge and ability to solve problems influence audit committee judgements. Financial knowledge mediates the effect of problem-solving ability on the judgements. There is a need for a proper membership selection policy to improve audit committee effectiveness. Conflict of opinion on accounting policy judgements: independence, knowledge and problem-solving ability of audit committees in Malaysia
Rita Anugerah; Takiah Mohd Iskandar; Zuraidah Mohd Sanusi
International Journal of Business Governance and Ethics, Vol. 6, No. 4 (2011) pp. 340 - 358
This study employs a field experiment to investigate the effectiveness of audit committee monitoring role. The study relates three audit committee characteristics, independence, financial knowledge and problem-solving ability with judgements on conflicts of opinion between management and auditors on accounting policy. Participants are members of audit committees of public listed companies in Malaysia. Using a Partial Least Squares (PLS) analysis, results show that independence, financial knowledge and ability to solve problems influence audit committee judgements. Financial knowledge mediates the effect of problem-solving ability on the judgements. There is a need for a proper membership selection policy to improve audit committee effectiveness.

]]> 10.1504/IJBGE.2011.044735 International Journal of Business Governance and Ethics, Vol. 6, No. 4 (2011) pp. 340 - 358 Rita Anugerah; Takiah Mohd Iskandar; Zuraidah Mohd Sanusi Faculty of Economics, Universitas Riau, Pekanbaru 28293, Indonesia. ' School of Accounting, Faculty of Economics and Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia. ' Accounting Research Institute and Faculty of Accountancy, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia audit committees judgement independence financial knowledge problem solving ability accounting policy corporate monitoring Malaysia membership selection audit committee membership corporate governance. 2012-01-06T23:20:50-05:00 6 4 340 358 2012-01-06T23:20:50-05:00 http://www.inderscience.com/link.php?id=44736 This study explores idealism and relativism differences of technical-/engineering-based students along with their perceptions of Corporate Social Responsibility (CSR) at the managerial and ethical decision-making level, utilising computer-related scenarios. Of the 949 responses, results indicate that perceptions of ESR are positively related to the idealism and the relativism of students in technical-/engineering-based fields. Ethical decision-making differs significantly, based on the idealism and the relativism perceptions of ESR. It appears that students in technical-/engineering-based fields would benefit from an ethics course in their curriculum. Implications and the potential for future studies are discussed. Utilising computer-based scenarios to explore idealism and relativism influences on perceptions of Ethics and Social Responsibilities and ethical decision making
Lisa Y. Chen; Bahaudin G. Mujtaba; Thomas W. Heron
International Journal of Business Governance and Ethics, Vol. 6, No. 4 (2011) pp. 359 - 384
This study explores idealism and relativism differences of technical-/engineering-based students along with their perceptions of Corporate Social Responsibility (CSR) at the managerial and ethical decision-making level, utilising computer-related scenarios. Of the 949 responses, results indicate that perceptions of ESR are positively related to the idealism and the relativism of students in technical-/engineering-based fields. Ethical decision-making differs significantly, based on the idealism and the relativism perceptions of ESR. It appears that students in technical-/engineering-based fields would benefit from an ethics course in their curriculum. Implications and the potential for future studies are discussed.

]]> 10.1504/IJBGE.2011.044736 International Journal of Business Governance and Ethics, Vol. 6, No. 4 (2011) pp. 359 - 384 Lisa Y. Chen; Bahaudin G. Mujtaba; Thomas W. Heron Department of Information Management, I-Shou University, 1, Sec. 1, Xuecheng Rd., Dashu District, Kaohsiung City 840, Taiwan. ' H. Wayne Huizenga School of Business and Entrepreneurship, Nova Southeastern University, 3301 College Avenue, Fort Lauderdale FL 33314-7796, USA. ' Sorrell College of Business, Troy University, 2743 Perimeter Parkway, Suite 201, Augusta, GA 30909, USA idealism relativism ethical decision making ethical ideologies perceptions ethics courses social responsibility engineering education technical education ethics education. 2012-01-06T23:20:50-05:00 6 4 359 384 2012-01-06T23:20:50-05:00 http://www.inderscience.com/link.php?id=44737 This paper addresses the following research question: What differences might be found between white-collar criminals in the position of chief executive officers vs. white-collar criminals in other positions? Based on articles in Norwegian financial newspapers for one year, a total of 57 white-collar criminals convicted to jail sentences were identified. It was found that CEOs are involved in fraud and other kinds of financial crime involving less money in smaller companies with less revenue and employees, and less people were involved in their crime as compared to non-CEOs in the sample. Chief executive officers as white-collar criminals: an empirical study
Petter Gottschalk
International Journal of Business Governance and Ethics, Vol. 6, No. 4 (2011) pp. 385 - 396
This paper addresses the following research question: What differences might be found between white-collar criminals in the position of chief executive officers vs. white-collar criminals in other positions? Based on articles in Norwegian financial newspapers for one year, a total of 57 white-collar criminals convicted to jail sentences were identified. It was found that CEOs are involved in fraud and other kinds of financial crime involving less money in smaller companies with less revenue and employees, and less people were involved in their crime as compared to non-CEOs in the sample.

]]> 10.1504/IJBGE.2011.044737 International Journal of Business Governance and Ethics, Vol. 6, No. 4 (2011) pp. 385 - 396 Petter Gottschalk Department of Leadership and Organization, BI Norwegian Business School, Nydalsveien 37, 0484 Oslo, Norway white-collar crime descriptive statistics court cases archival analysis newspapers chief executive officers CEOs Norway fraud financial crime. 2012-01-06T23:20:50-05:00 6 4 385 396 2012-01-06T23:20:50-05:00