The effectiveness of a complaint-based ethics enforcement system: Evidence from the accounting profession
Journal of Business Ethics 9 (2):115 - 126 (1990)
|Abstract||Many professions, in order to enforce their ethics codes, rely on a complaint-based system, whereby persons who observe or discover ethics violations may file a complaint with an authoritative body. The authors assume that this type of system may encourage ethical behavior when practitioners believe that a punishment is likely to result from a failure to adhere to the rules. This perceived likelihood of punishment has three components: detection risk, reporting risk, and sanction risk. A survey of potential violation witnesses related to the accounting profession revealed that the profession's complaint-based enforcement system may not provide practitioners with the necessary disincentive to refrain from code violations|
|Keywords||No keywords specified (fix it)|
|Through your library||Configure|
Similar books and articles
Colin Boyd (2004). The Structural Origins of Conflicts of Interest in the Accounting Profession. Business Ethics Quarterly 14 (3):377-398.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Sharon Green & James Weber (1997). Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct. Journal of Business Ethics 16 (8):777-790.
Don W. Finn, Lawrence B. Chonko & Shelby D. Hunt (1988). Ethical Problems in Public Accounting: The View From the Top. Journal of Business Ethics 7 (8):605 - 615.
Albert D. Spalding & Alfonso Oddo (2011). It's Time for Principles-Based Accounting Ethics. Journal of Business Ethics 99 (S1):49-59.
Brian B. Stanko & Mark Schneider (1999). Sexual Harassment in the Public Accounting Profession? Journal of Business Ethics 18 (2):185 - 200.
David S. Kerr & L. Murphy Smith (1995). Importance of and Approaches to Incorporating Ethics Into the Accounting Classroom. Journal of Business Ethics 14 (12):987 - 995.
Jeffrey R. Cohen & Laurie W. Pant (1991). Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession. Journal of Business Ethics 10 (1):45 - 56.
John D. Neill, O. Scott Stovall & Darryl L. Jinkerson (2005). A Critical Analysis of the Accounting Industry's Voluntary Code of Conduct. Journal of Business Ethics 59 (1-2):101 - 108.
M. R. Mathews (1995). Social and Environmental Accounting: A Practical Demonstration of Ethical Concern? Journal of Business Ethics 14 (8):663 - 671.
Added to index2009-01-28
Total downloads14 ( #83,035 of 549,007 )
Recent downloads (6 months)4 ( #19,160 of 549,007 )
How can I increase my downloads?