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- A Code of Ethics for Corporate Codes of Ethics
Are corporate codes of ethics necessarily ethical? To challenge this notion, an initial set of universal moral standards is proposed by which all corporate codes of ethics can be ethically evaluated....
Citation: Schwartz, Mark. 2002. A Code of Ethics for Corporate Codes of Ethics. Journal of Business Ethics 41 (1):27-44.
Areas of Interest: Accountability - Auditing, Codes of Conduct, Theory
- An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus
This study introduces Moscovici's (1976, 1985) model of social influence to the accounting research domain, and uses an experiment to assess whether his theory explains how different types of discussion affects consensus in auditors' ethical reasoning. Mo...
Citation: Thorne, Linda; Massey, Dawn W.; Jones, Joanne. 2004. An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus. Business Ethics Quarterly 14 (3):525-551.
Areas of Interest: Accountability - Auditing
- Are Academics Committed to Accounting Ethics Education?
This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; n...
Citation: Gunz, Sally; McCutcheon, John. 1998. Are Academics Committed to Accounting Ethics Education? Journal of Business Ethics 17 (11):1145-1154.
Areas of Interest: Accountability - Auditing, Accountability - Certification, Education
- Aspects of Accounting Codes of Ethics in Canada, Egypt, and Japan
This article offers a review of ethics codes of accounting professional organizations in Canada, Egypt, and Japan. By considering these codes, accounting professionals, including corporate accountants and internal auditors, will enhance their appreciation of the important role of accounting ethics in countries around the globe....
Citation: Smith, Murphy, Peereyuth P. Charoensukmongk, Ahmed Elkassabgi, and Kuo-Hao H. Lee. 2009. Aspects of Accounting Codes of Ethics in Canada, Egypt, and Japan. Internal Auditing, Vol. 24, No. 6, pp. 26-34, November-December. Available at SSRN: http://ssrn.com/abstract=1568324
Areas of Interest: Accountability - Auditing, Codes of Conduct
- Auditing Promises. (cover story)
Relates the auditing practices of the Citizen Bank of Canada. Details on the electronic banking operation of the institution; Implication of corporate social responsibility for social, environmental a...
Citation: Miles, Victoria. 2000. Auditing Promises. (cover story). CMA Management 74 (5):42.
Areas of Interest: Accountability - Auditing, Consumer Issues, Corporate Governance - Transparency, Corporate Social Responsibility
- Auditors' Ethical Reasoning: Insights from Past Research and Implications for the Future
The purpose of this paper is to examine empirical research on auditors' ethical reasoning within a framework that considers cognitive development, individual characteristics and contextual factors. In so doing, one wishes to facilitate an understanding of...
Citation: Jones, Joanne; Massey, Dawn W.; Thorne, Linda. 2003. Auditors' Ethical Reasoning: Insights from Past Research and Implications for the Future. Journal of Accounting Literature 22:45-103.
Areas of Interest: Accountability - Auditing
- Corporate Monitorships and New Governance Regulation: In Theory, in Practice, and in Context
This paper was prepared for a conference on "New Governance and the Business Organization" at the University of British Columbia in May 2009. It considers government agencies' increasingly common strategy of resolving corporate criminal law and securities regulations violations by way of settlement agreements that require corporations to improve their compliance programs and hire independent monitors to oversee the changes....
Citation: Ford, Cristie L. and Hess, David W. 2011. Corporate Monitorships and New Governance Regulation: In Theory, in Practice, and in Context (April 28). Law and Policy. Available at SSRN: http://ssrn.com/abstract=1824930
Areas of Interest: Accountability - Auditing, Corporate Governance
- Corporate Social Responsibility: Readings and Cases in Global Context
Modern business is obliged to meet increasingly demanding ethical, environmental, legal, commercial, and public standards as defined by wider society. Corporate Social Responsibility (CSR) has therefore become an important consideration for managers at all levels, as well as one of the most vibrant areas of study and research in the field of business and management. This important new book provides a comprehensive and student-centred introduction to the key themes and issues currently being addressed in CSR around the world....
Citation: Crane, Andrew, Dirk Matten, and Laura J. Spence, eds. 2008. Corporate Social Responsibility: Readings and Cases in Global Context. London: Routledge.
Areas of Interest: Accountability - Auditing, Corporate Governance, Corporate Social Responsibility, Economic - Environmental, Education, Theory, Theory - Stakeholder
- Creative Accounting and the Cross-Eyed Javelin Thrower
Creative accounting, as highlighted in the best selling books of Terry Smith and Ian Griffiths, was one of the key themes in corporate finance in the 1980s. The control of creative accounting has been a major issue of the 1990s. This book looks at the regulatory response to creative accounting and the role olf the Financial Reporting Review Panel, under Sir David Tweedie, in policing company accounts. The book is about the contest for the control of creative accounting, a contest in which Sir David Tweedie describes the Financial Reporting Review Panel as 'like a cross-eyed javelin thrower at the Olympic Games'....
Citation: McBarnet, Doreen and Chris Whelan. 2000. Creative Accounting and the Cross-Eyed Javelin Thrower. London: John Wiley & Sons.
Areas of Interest: Accountability - Auditing, Corporate Governance, Education, Public Policy - Regulation
- Crime, compliance and control
Law is a double-edged sword. It is not just an instrument for implementing social policy, social control, and social rights, but an instrument, in the hands of those with the motivation, power and economic resources to wield it, for undermining them. This topical volume presents seminal socio-legal essays encompassing a diverse range of issues, including criminal justice, tax avoidance and corporate finance, to fully explore the topics of crime, compliance and control....
Citation: McBarnet, Doreen. 2004. Crime, Compliance and Control: Aldershot: Ashgate.
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency, Economic - Social, Human Rights, Public Policy - Regulation
- Ethics and Auditing
Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad...
Citation: Campbell, Tom and Keith Houghton, eds. Ethics and Auditing. Canberra: ANU E Press, 2010.
Areas of Interest: Accountability - Auditing, Education, Public Policy - Regulation
- Ethics and Corporate Governance: The Issues Raised by the Cadbury Report in the United Kingdom
In the late 1980s there was a series of sensational business scandals in the United Kingdom. There was particular public outrage at the plundering of pension funds by Robert Maxwell, at the failure of...
Citation: Boyd, Colin. 1996. Ethics and Corporate Governance: The Issues Raised by the Cadbury Report in the United Kingdom. Journal of Business Ethics 15 (2):167-182.
Areas of Interest: Accountability - Auditing, Corporate Governance, Labour, Labour - Employee
- Ethics for a Post-Enron America
Book Description: Four years after the debacle, the name "Enron" has become a term in the everyday vocabulary of business ethics. Hardly anyone understands the business intricacies of what really happ...
Citation: Boatright, John R. 2006. Ethics for a Post-Enron America. In Enron and the World of Finance: A Case Study in Ethics, edited by C. L. Paul H. Dembinski, Andrew Cornford, and Jean-Michel Bonvin New York: Palgrave Macmillan.
Areas of Interest: Accountability - Auditing, SRI/Responsible Investment
- Global Corporate Governance: Soft Law and Reputational Accountability
In this article I show how corporate governance can focus on the role of soft law in today's global environment. Soft law is analyzed as a mechanism for constraining corporate behavior. In reconciling financial and social imperatives, firms are advised to consider the impact of compliance with soft law on reputational capital....
Citation: Brooklyn Journal of International Law, Volume 35, Number 1 (2010) pp. 41-106.
Areas of Interest: Accountability, Accountability - Auditing, Accountability - Certification, Accountability - Reporting, Corporate Governance, Corporate Governance - Self-Regulation, Corporate Governance - Transparency, Corporate Social Responsibility, Globalization, Human Rights, Leadership, Public Policy - Regulation, Sustainability
- How Including Volunteers Changes a Financial Statement: The Expanded Value Added Statement
This study shows how the inclusion of volunteers in a Value Added Statement tells a very different story from a Value Added Statement based on audited financial information only. This modified stateme...
Citation: Laurie Mook, Betty Jane Richmond & Jack Quarter. 2003. How Including Volunteers Changes a Financial Statement: The Expanded Value Added Statement. Voluntary Action 6 (1):75-88.
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency, Labour - Employee, Theory - Stakeholder
- Integrated Social Accounting for Nonprofits: A Case from Canada
This paper argues that accounting for nonprofits would be enhanced by the creation of financial statements that combine the economic and social impact of an organization (referred to as an integrated approach)....
Citation: Laurie Mook, Betty Jane Richmond & Jack Quarter. 2003. Integrated Social Accounting for Nonprofits: A Case from Canada. Voluntas 14 (3):283-297.
Areas of Interest: Accountability, Accountability - Auditing, Accountability - Reporting
- Just Business Practices in a Diverse and Developing World
In a world unbalanced by extensive poverty, divided by conflicting interests and contrasting moral traditions, what difference can international businesses make? This book addresses this urgent concer...
Citation: Dashwood, Hevina S. 2006. Just Business Practices in a Diverse and Developing World. Edited by B. a. M. Velasquez. London/New York: Palgrave Macmillan.
Areas of Interest: Accountability - Auditing, Corporate Social Responsibility, Development, Globalization, Labour - Employee, Poverty, Resource Extraction
- Knowledge Priorities 2010 for Business Sustainability
This report describes the key areas where businesses have requested better knowledge. The top ten issues have been identified by our Leadership Council: a council of managers from leading organizations across major sectors of the economy. The purpose of this report is to inspire new research in these issues. Armed with this knowledge, researchers, managers and others can collaborate to innovate new solutions....
Citation: Network
for Business Sustainability. 2010. Knowledge Priorities 2010 for Business Sustainability. Network for Business Sustainability. Retrieved
from: nbs.net/knowledge
Areas of Interest: Accountability - Auditing, Corporate Governance
- Management Ethics [December, 1998]
Business Ethics: Not an Oxymoron; Social Performance Reporting and Auditing This edition focuses first on the Centre's 10th anniversary and then on social responsibility performance measures for corporations and the reporting and auditing thereof. This issue has been around for well over ten years, but until recently has shown no sign of "taking off" in North America. If it were to happen this time, it would be a fitting development to mark a 10th anniversary....
Citation: The Canadian Centre for Ethics & Corporate Policy. 1998. Management Ethics, December. The Canadian Centre for Ethics & Corporate Policy
Areas of Interest: Accountability - Auditing, Accountability - Reporting, Corporate Social Responsibility
- Management Ethics [Fall, 2009]
Transition of EthicsCentre; A Commentary on the Failures of the Financial Sector; Say-on-Pay: What will be its Impact?; A Doleful Tale; Speakers' Corner; A Message from The Chair...
Citation: EthicsCentre CA. 2009. Management Ethics, Fall. EthicsCentre CA
Areas of Interest: Accountability - Auditing, Corporate Governance, SRI/Responsible Investment, Theory - Shareholder
- Management Ethics [February, 1999]
Bribing foreign government officials now illegal...
Citation: The Canadian Centre for Ethics & Corporate Policy. 1999. Management Ethics, February. The Canadian Centre for Ethics & Corporate Policy
Areas of Interest: Accountability - Auditing, Accountability - Reporting, Corruption
- Management Ethics [Summer, 2003]
Canadian Business Ethics Education: The Vision and the Reality; Canadian Business Ethics Education: A Commentary; Editorial; Review of Canada's Implementation of the OECD Convention on Combating; Book Review; Speakers’ Corner; Upcoming Events...
Citation: EthicsCentre CA. 2003. Management Ethics, Summer. EthicsCentre CA
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency, Education
- Possible Ethical Issues and Their Impact on The Firm: Perceptions Held by Public Accountants
The accounting profession is concerned with the ethical beliefs of its members. To this end, the authors surveyed public accountants, questioning them about the AICPA's "Code of Professional Conduct"...
Citation: David, Jeanne M.; Kantor, Jeffrey; Greenberg, Ira. 1994. Possible Ethical Issues and Their Impact on The Firm: Perceptions Held by Public Accountants. Journal of Business Ethics 13 (12):919-937.
Areas of Interest: Accountability - Auditing, Codes of Conduct
- Private Complainants and International Organizations: A Comparative Study of the Independent Inspection Mechanisms in International Financial Institutions
This paper is a comparative study of the independent inspection mechanisms in international financial institutions. These mechanisms, which are an important development in the accountability of international organizations, allow private complainants who believe that they have been harmed or threatened with harm by the failure of these institutions to act in accordance with their own operational rules and procedures to have their complaints investigated by an independent body....
Citation: Bradlow, Daniel D. 2005. Private Complainants and International Organizations: A Comparative Study of the Independent Inspection Mechanisms in International Financial Institutions. Georgetown Journal of International Law, Vol. 36, Winter Issue 2005. Available at SSRN: http://ssrn.com/abstract=713502
Areas of Interest: Accountability - Auditing
- Reluctant Guardians: The Moral Responsibility of Gatekeepers
Intermediaries, such as accountants, lawyers, and bankers, are gatekeepers, which are parties whose cooperation is necessary for corporations to function and who, by withholding cooperation, are able...
Citation: Boatright, John R. 2007. Reluctant Guardians: The Moral Responsibility of Gatekeepers. Business Ethics Quarterly 17 (4):613-632.
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency, Corruption
- Sarbanes-Oxley Act of 2002: Corporate Governance and Public Accounting Firms Oversight in NAFTA Countries
This paper presents an overview of the Sarbanes-Oxley Act of 2002 and the related SEC and U.S. Stock Exchanges rules that have been issued in response to the Act. It also examines the responses of the NAFTA countries, Canada and Mexico, to the SOX Act provisions. In order to achieve the free flow of capital across borders, investors and creditors must have confidence in the transparency of the companies' financial reporting process, their corporate governance practices, and the oversight of the nation's auditing and accounting professions. On the 10th anniversary of NAFTA, it is an appropriate time to compare the corporate governance laws and related practices in the three NAFTA countries....
Citation: Peek, Lucia E., Huguette Blanco, and Maria Roxas. 2004. Sarbanes-Oxley Act of 2002: Corporate Governance and Public Accounting Firms Oversight in NAFTA Countries. American Accounting Association 2004 Mid-Atlantic Region Meeting Paper. SSRN eLibrary. Available at: http://ssrn.com/abstract=489046
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency
- Some Unresolved Ethical Issues in Auditing
Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditin...
Citation: Gunz, Sally; McCutcheon, John. 1991. Some Unresolved Ethical Issues in Auditing. Journal of Business Ethics 10 (10):777-785.
Areas of Interest: Accountability - Auditing, Corporate Social Responsibility, Leadership
- Taxing Democracy
The research program for the Centre for Tax System Integrity revolves around three questions that are relevant to tax administrations around the world: (a) What options do democratic states have for cultivating a voluntary taxpaying culture? (b) How practicable and desirable is the ATO Compliance Model for managing tax compliance and non-compliance? (c) Can evidence-based tax administration be built around a continuing program of experimentation that builds an increasingly rich tool-kit of cost-effective strategies (represented in the middle column of the model) for improving compliance? This volume presents findings from the first phase of our research....
Citation: Braithwaite, Valerie, ed. Taxing Democracy. Aldershot, England: Ashgate, 2002.
Areas of Interest: Accountability, Accountability - Auditing, Corruption, Public Policy - Regulation
- The ‘Ethics’ of Ethical Investing
There appears to be an implicit assumption by those connected with the ethical investment movement (e.g., ethical investment firms, individual investors, social investment organizations, academia, and...
Citation: Schwartz, Mark. 2003. The 'Ethics' of Ethical Investing. Journal of Business Ethics 43 (3):195-214.
Areas of Interest: Accountability - Auditing, SRI/Responsible Investment
- The Challenges of Being an Ethics Officer for a Small Organization
ERC ethics officer Katie Sutliff discusses the foundations of the ERC's ethics program as well as personal observations about the challenges and rewards of being an ethics officer for a small organiza...
Citation: Sutliff, Katie. 2005. The Challenges of Being an Ethics Officer for a Small Organization: Ethics Resource Center.
Areas of Interest: Accountability - Auditing, Corporate Governance
- The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control
This article is based on our research on corporate finance and on research by McBarnet and Mansfield on tax avoidance. These projects were funded by the Commissariat du Plan, the European Commission and the ESRC, to all of which we are extremely grateful. We would also like to thank Joe McCahery for comments on earlier drafts....
Citation: McBarnet, Doreen and Christopher Whelan. 1991. The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control. Modern Law Review 54 (6): 848-73.
Areas of Interest: Accountability - Auditing, Corporate Governance, Public Policy - Regulation
- The Regulation of Public Auditing in Canada and the United States: Self-Regulation or Government Regulation?
Canada and the US have both established oversight bodies for the auditors of public companies in an effort to enhance the quality of audits for those companies: the Canadian Public Accountability Board (CPAB) and the Public Company Accounting Oversight Board (PCAOB) in the United States. The two countries deviate, however, in their allocation of regulatory responsibility in relation to the accounting profession, with Canada continuing to rely on a largely self-regulatory model and the US relying almost exclusively on government regulation. This study compares these two approaches to the regulation of public auditors in Canada and the US and offers concrete suggestions for improvement. In particular, this study analyzes and compares the CPAB and the PCAOB, looking at the structure, operation, and governance of the two boards, and analyzing their effectiveness and making recommendations for how they might be improved....
Citation: Pritchard, Adam C. and Poonam Puri. 2006. The Regulation of Public Auditing in Canada and the United States: Self-Regulation or Government Regulation? (February 30). Fraser Institute Digital Publication, pp. 1-43. Available at SSRN: http://ssrn.com/abstract=1427641
Areas of Interest: Accountability - Auditing, Public Policy - Regulation
- Why People Pay Taxes: Tax Compliance and Enforcement
This book delves into the determinants of tax compliance and discusses strategies to curtail tax evasion. This volume assembles twelve articles by international experts from accounting, economics, law, psychology, and sociology. The articles draw on diary studies of taxpayer behavior, statistical analysis of data from audited tax returns, survey responses, tax amnesties, and laboratory simulation experiments to analyze taxpaying behavior....
Citation: Slemrod, Joel, ed. 1992. Why People Pay Taxes: Tax Compliance and Enforcement.Ann Arbor, MI: University of Michigan Press.
Areas of Interest: Accountability - Auditing
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