This study explores the empowerments’ effect on organizational commitment mediating by self-efficacy and responsibility. A questionnaire collected research data. The research participants include 375 teachers in Indonesia selected by accidental sampling. Data analysis uses path analysis supported by descriptive statistics and correlational. The results prove that empowerment positively and significantly affects organizational commitment, directly and indirectly, mediating by self-efficacy and responsibility. A fit research model regarding the empowerments’ effect on organizational commitment mediating by self-efficacy and responsibility was found as a novelty. This model can be discussed among researchers and practitioners in developing organizational commitment models in the future and various organizations’ context.

In this article, the impacts that moral intelligence has on green purchasing intentions in Jordan was investigated based on three moral theories (Utilitarianism, Deontology, Virtue Ethics), as well as the theory of Planned Behavior. Furthermore, four key areas of moral intelligence (compassion, forgiveness, responsibility and integrity) were discussed. A questionnaire was used to obtain the necessary primary data from 191 customers in Jordan. To analyze the results, partial least squares structural equation modeling was carried out. It was concluded that the four key aspects of moral intelligence (compassion, forgiveness, responsibility and integrity) positively impact green purchasing intentions. This research has practical significance in the fields of green marketing and moral intelligence, especially with regard to the dimensions of compassion, forgiveness, responsibility and integrity. These dimensions can thus serve as a guide for improving customers’ green purchase intentions in future. Moreover, the research is important for investigations into individual and company-based environmental sustainability.

The purpose of this study is to investigate the perception of auditors regarding their responsibilities and potential liabilities to third parties in the case of failure to detect fraud/material misstatements and report the findings to the appropriate party. The study proposes that auditors’ perception of their own responsibilities will depend on the level of litigation threat expected by the auditor based on his or her position in the audit firm. The questionnaire was sent to the big 4 audit firms, the global audit firms other than the big 4, and to 189 different sized local audit firms registered with the Saudi Organization of Certified Public Accountants (SOCPA). The findings of this study revealed significant variations among auditors with regards to their perceptions of their own responsibilities and liabilities to financial statements’ users affected by their expected level of exposure to litigation risk.

The purpose of this study is to explore the views of independent external auditors, financial statements’ preparers and financial statements’ users regarding the general responsibilities of auditors with a focus on their responsibility for fraud detection. A structured questionnaire survey was used as an instrument to collect data for this purpose. A total of 1,015 questionnaires were sent to three categories of respondents whereas 261 valid responses were received with an overall response rate of 26%. The findings of this study revealed a substantial audit expectation gap in Saudi Arabia with regards to auditors’ responsibilities in general and their responsibility for fraud detection in particular. Preparers of financial statements and users as well assume that auditors provide an absolute assurance that audited financial statements are free from material misstatements including fraud. In contrast to auditors’ perception, preparers and users of financial statements believe that auditors should be made liable to audit beneficiaries for losses if failed to disclose potential fraud in the audit report or for any subsequent discovery of misstated audited financial statements. This study contributes to the audit profession in Saudi Arabia by highlighting the presence of a serious expectation gap that may adversely affect the value of audit function and the reputation of auditors in Saudi Arabia. The implications of these findings should motivate professional bodies and other interested parties to cooperate and work closely to reduce the gap and find a convergence between auditors and audit beneficiaries about the role and responsibilities of auditors.