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  1. Steven E. Kaplan, Janet A. Samuels & Jeffrey Cohen (forthcoming). An Examination of the Effect of CEO Social Ties and CEO Reputation on Nonprofessional Investors' Say-on-Pay Judgments. Journal of Business Ethics.
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  2. Helen L. Brown-Liburd, Jeffrey Cohen & Greg Trompeter (2013). Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation. Journal of Business Ethics 116 (2):311-325.
    Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional skepticism may lead the auditor to more vigilantly resist the client’s position in financial reporting disputes. These reporting disputes are generally resolved through negotiations between the auditor and client to arrive at the final reported amounts. To date, the role that professional skepticism (...)
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  3. Jeffrey Cohen, Gil B. Manzon Jr & Valentina L. Zamora (2013). Contextual and Individual Dimensions of Taxpayer Decision Making. Journal of Business Ethics:1-17.
    We examine whether a taxpayer’s decision to choose a taxpayer-favorable (vs. a taxpayer-unfavorable) characterization of income is associated with contextual and individual dimensions of that decision. Using a 2 × 2 factorial experimental design, we manipulate the prevailing social norm on whether there is a general belief that a specific form of income should be characterized as a capital gain (taxed at a lower tax rate and hence taxpayer favorable) or as ordinary income (taxed at a higher tax rate and (...)
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  4. Leda Nath, Lori Holder-Webb & Jeffrey Cohen (2013). Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions. Journal of Business Ethics 118 (1):85-102.
    Recent years have featured a leap in academic and public interest in Corporate Social Responsibility (CSR) activities and related corporate reporting. Two main themes in this literature are the exploration of management incentives to engage in and disclose this information, and of the use and value of this information to market participants. We extend the second theme by examining the interest that specific investor classes have in the use of CSR information. We rely on feminist intersectionality, which suggests that gender (...)
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  5. Lori Holder-Webb & Jeffrey Cohen (2012). The Cut and Paste Society: Isomorphism in Codes of Ethics. [REVIEW] Journal of Business Ethics 107 (4):485-509.
    Regulatory responses to the business failures of 1998–2001 framed them as a general failure of governance and ethics rather than as firm-specific problems. Among the regulatory responses are Section 406 of Sarbanes–Oxley Act, SEC, and exchange requirements to provide a Code of Ethics. However, institutional pressures surrounding this regulation suggest the potential for symbolic responses and decoupling of response from organizational action. In this article, we examine Codes of Ethics for a stratified sample of 75 U.S. firms across five distinct (...)
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  6. Jeffrey Cohen, Yuan Ding, Cédric Lesage & Hervé Stolowy (2010). Corporate Fraud and Managers' Behavior: Evidence From the Press. [REVIEW] Journal of Business Ethics 95 (2):271 - 315.
    Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The analysis was further validated through (...)
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  7. Jeffrey H. Cohen (2009). 14 Economic Anthropology. In Jan Peil & Irene van Staveren (eds.), Handbook of Economics and Ethics. Edward Elgar. 99.
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  8. Lori Holder-Webb, Jeffrey R. Cohen, Leda Nath & David Wood (2009). The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms. Journal of Business Ethics 84 (4):497 - 527.
    Corporate social responsibility (CSR) is a dramatically expanding area of activity for managers and academics. Consumer demand for responsibly produced and fair trade goods is swelling, resulting in increased demands for CSR activity and information. Assets under professional management and invested with a social responsibility focus have also grown dramatically over the last 10 years. Investors choosing social responsibility investment strategies require access to information not provided through traditional financial statements and analyses. At the same time, a group of mainstream (...)
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  9. Jeffrey H. Cohen & Jeffrey A. Kurland (2008). Biological Evolution, Culture Change, and the Importance of Scale. In Philip Carl Salzman & Patricia C. Rice (eds.), Thinking Anthropologically: A Practical Guide for Students. Pearson Prentice Hall. 45.
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  10. Jeffrey H. Cohen & Jeffrey A. Kurland (2008). Thinking About Change : Biological Evolution, Culture Change, and the Importance of Scale. In Philip Carl Salzman & Patricia C. Rice (eds.), Thinking Anthropologically: A Practical Guide for Students. Pearson Prentice Hall.
  11. Lori Holder-Webb, Jeffrey Cohen, Leda Nath & David Wood (2008). A Survey of Governance Disclosures Among U.S. Firms. Journal of Business Ethics 83 (3):543 - 563.
    Recent years have featured a spate of regulatory action pertaining to the development and/or disclosure of corporate governance structures in response to financial scandals resulting in part from governance failures. During the same period, corporate governance activists and institutional investors increasingly have called for increased voluntary governance disclosure. Despite this attention, there have been relatively few comprehensive studies of governance disclosure practices and response to the regulation. In this study, we examine a sample of 50 U.S. firms and their public (...)
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  12. Jeffrey R. Cohen & Nonna Martinov Bennie (2006). The Applicability of a Contingent Factors Model to Accounting Ethics Research. Journal of Business Ethics 68 (1):1 - 18.
    This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...)
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  13. Elizabeth D. Almerm, Jeffrey R. Cohen & Louise E. Single (2004). Is It the Kids or the Schedule?: The Incremental Effect of Families and Flexible Scheduling on Perceived Career Success. [REVIEW] Journal of Business Ethics 54 (1):51-65.
    Flexible work arrangements (FWAs) are widely offered in public accounting as a tool to retain valued professional staff. Previous research has shown that participants in FWAs are perceived to be less likely to succeed in their careers in public accounting than individuals in public accounting who do not participate in FWAs (Cohen and Single, 2001). Research has also documented an increasing backlash against family–friendly policies in the workplace as placing unfair burdens on individuals without children. Building directly on a previous (...)
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  14. Jeffrey J. Cohen (2004). The Flow of Blood in Medieval Norwich. Speculum 79 (1):26-65.
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  15. Harvey S. James & Jeffrey P. Cohen (2004). Erratum. Journal of Business Ethics 51 (3):313-313.
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  16. Jeffrey R. Cohen, Laurie W. Pant & David J. Sharp (2001). An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals. Journal of Business Ethics 30 (4):319 - 336.
    This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...)
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  17. Jeffrey R. Cohen & Louise E. Single (2001). An Examination of the Perceived Impact of Flexible Work Arrangements on Professional Opportunities in Public Accounting. Journal of Business Ethics 32 (4):317 - 328.
    Since 1990, the multinational public accounting firms have all adopted flexible work arrangement policies. In part, the firms are doing this to fulfill an ethical obligation in creating an appropriate professional environment for their employees. This study examines the effect of participation in a flexible work arrangement program on an individual''s professional success and anticipated turnover as perceived by the participant''s peers and superiors. Subjects from one Big Five accounting firm read a description of a manager and answered a series (...)
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  18. Jeffrey Jerome Cohen (1998). Michael J. Curley, Geoffrey of Monmouth. (Twayne's English Authors Series, 509.) New York: Twayne, 1994. Pp. Xiv, 183; Black-and-White Frontispiece. [REVIEW] Speculum 73 (1):161-162.
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  19. David Sharp, Laurie Pant & Jeffrey Cohen (1998). Are Women Held to a Higher Moral Standard Than Men? Gender Bias Among University Students. Teaching Business Ethics 2 (2):197-209.
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  20. Jeffrey Cohen, Laurie Pant & David Sharp (1993). A Validation and Extension of a Multidimensional Ethics Scale. Journal of Business Ethics 12 (1):13 - 26.
    Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...)
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  21. Jeffrey R. Cohen, Laurie W. Pant & David J. Sharp (1992). Cultural and Socioeconomic Constraints on International Codes of Ethics: Lessons From Accounting. [REVIEW] Journal of Business Ethics 11 (9):687 - 700.
    This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...)
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  22. Jeffrey R. Cohen & Laurie W. Pant (1991). Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession. [REVIEW] Journal of Business Ethics 10 (1):45 - 56.
    Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...)
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  23. Jeffrey M. Cohen (1973). Drive Level Effects on the Conditioning of Frustration. Journal of Experimental Psychology 98 (2):297.
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  24. Jeffrey M. Cohen (1971). Marion D. Cohen. In Charles Goethe Kuper & Asher Peres (eds.), Relativity and Gravitation. New York,Gordon and Breach Science Publishers. 99.
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