37 found
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  1.  29
    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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  2.  37
    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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  3.  5
    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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  4.  32
    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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  5.  11
    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.  14
    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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  7.  21
    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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  8.  6
    Steven E. Kaplan, Janet A. Samuels & Jeffrey Cohen (2015). An Examination of the Effect of CEO Social Ties and CEO Reputation on Nonprofessional Investors’ Say-on-Pay Judgments. Journal of Business Ethics 126 (1):103-117.
    CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...)
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  9.  28
    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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  10.  18
    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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  11.  6
    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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  12.  3
    Jeffrey Cohen, Gil B. Manzon Jr & Valentina L. Zamora (2013). Contextual and Individual Dimensions of Taxpayer Decision Making. Journal of Business Ethics 126 (4):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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  13.  14
    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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  14. 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.
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  15.  1
    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.
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  16.  9
    Harvey S. James & Jeffrey P. Cohen (2004). Erratum. Journal of Business Ethics 51 (3):313-313.
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  17.  4
    Jeffrey Cohen, Lori Holder-Webb & Samer Khalil (forthcoming). A Further Examination of the Impact of Corporate Social Responsibility and Governance on Investment Decisions. Journal of Business Ethics.
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  18.  4
    Jeffrey Cohen, Yuan Ding, Cédric Lesage & Hervé Stolowy (forthcoming). Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud. Journal of Business Ethics.
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  19.  6
    Anne M. Wilkins, Dana R. Hermanson & Jeffrey R. Cohen (forthcoming). Do Compensation Committee Members Perceive Changing CEO Incentive Performance Targets Mid-Cycle to Be Fair? Journal of Business Ethics.
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  20. 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.
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  21.  13
    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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  22.  3
    Jeffrey J. Cohen (2004). The Flow of Blood in Medieval Norwich. Speculum 79 (1):26-65.
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  23. Jeffrey Cohen & Harvey James (2004). Erratum. Journal of Business Ethics 51 (3):313-313.
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  24. James Jr & Jeffrey P. Cohen (2004). Does Ethics Training Neutralize the Incentives of the Prisoner's Dilemma? Evidence From a Classroom Experiment. Journal of Business Ethics 50 (1):53-61.
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  25.  1
    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.
  26.  24
    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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  27.  3
    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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  28.  4
    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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  29.  2
    Jeffrey M. Cohen (1973). Drive Level Effects on the Conditioning of Frustration. Journal of Experimental Psychology 98 (2):297.
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  30. 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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  31. Jeffrey Cohen, Yuan Ding, Cédric Lesage & Hervé Stolowy (2010). Corporate Fraud and Managers’ Behavior: Evidence From the Press. Journal of Business Ethics 95 (S2):271-315.
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  32. Jeffrey Jerome Cohen (1998). Geoffrey of Monmouth.Michael J. Curley. Speculum 73 (1):161-162.
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  33. 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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  34. 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
  35. Jeffrey Jerome Cohen & Gail Weiss (2003). Thinking the Limits of the Body Thinking the Limits of the Body. Monograph Collection (Matt - Pseudo).
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  36. Stanley Isser & Jeffrey M. Cohen (1982). A Samaritan Chronicle: A Source-Critical Analysis of the Life and Times of the Great Samaritan Reformer, Baba Rabbah. Journal of the American Oriental Society 102 (3):537.
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  37. Valentina Zamora, Gil Manzon & Jeffrey Cohen (2015). Contextual and Individual Dimensions of Taxpayer Decision Making. Journal of Business Ethics 126 (4):631-647.
    We examine whether a taxpayer’s decision to choose a taxpayer-favorable 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 or as ordinary income, and the group affiliation on whether the individual is making a tax characterization decision as a sole proprietor or as (...)
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