Search results for 'Oxley, Roy A' (try it on Scholar)

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  1. Vincent Richman & Alex Richman (2012). A Tale of Two Perspectives: Regulation Versus Self-Regulation. A Financial Reporting Approach (From Sarbanes–Oxley) for Research Ethics. Science and Engineering Ethics 18 (2):241-246.score: 54.0
    Reports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. These standards have (...)
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  2. Heather E. Canary & Marianne M. Jennings (2008). Principles and Influence in Codes of Ethics: A Centering Resonance Analysis Comparing Pre- and Post-Sarbanes-Oxley Codes of Ethics. [REVIEW] Journal of Business Ethics 80 (2):263 - 278.score: 45.0
    This study examines the similarities and differences in pre- and post-Sarbanes-Oxley corporate ethics codes and codes of conduct using the framework of structuration theory. Following the passage of the Sarbanes-Oxley (SOX) legislation in 2002 in the United States, publicly traded companies there undertook development and revision of their codes of ethics in response to new regulatory requirements as well as incentives under the U.S. Corporate Sentencing Guidelines, which were also revised as part of the SOX mandates. Questions that remain are (...)
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  3. Robert M. Krug (2004). Sarbanes-Oxley and the Compliance Ethics Quandary: A Practitioner's View. Business and Professional Ethics Journal 23 (1/2):189-199.score: 36.0
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  4. Howard Rockness & Joanne Rockness (2005). Legislated Ethics: From Enron to Sarbanes-Oxley, the Impact on Corporate America. [REVIEW] Journal of Business Ethics 57 (1):31 - 54.score: 27.0
    This paper explores the financial reporting scandals of the past decade and the resulting U.S. legislative attempts to impose ethical behavior and control the incidence of new reporting problems via the Sarbanes-Oxley legislation. We begin with a brief historical perspective followed by assertions of ethical consequences of legislation with discussions of key recent corporate scandals, the motives for the frauds, and the consequences. Ethics related provisions of the Sarbanes-Oxley Act are discussed with the potential impact of the legislation on the (...)
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  5. Sandra C. Vera-Muñoz (2005). Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness. [REVIEW] Journal of Business Ethics 62 (2):115 - 127.score: 27.0
    Comprehensive regulatory changes brought on by recent corporate governance reforms have broadly redefined and re-emphasized the roles and responsibilities of all the participants in a public company’s financial reporting process. Most notably, these reforms have intensified scrutiny of corporate audit committees, whose role as protectors of investors’ interests now attracts substantially higher visibility and expectations. As a result, audit committees face the formidable challenge of effectively overseeing the company’s financial reporting process in a dramatically changed – and highly charged – (...)
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  6. Tim Loughran, Bill McDonald & Hayong Yun (2009). A Wolf in Sheep's Clothing: The Use of Ethics-Related Terms in 10-K Reports. Journal of Business Ethics 89 (1):39 - 49.score: 27.0
    We examine the occurrence of ethicsrelated terms in 10-K annual reports over 1994-2006 and offer empirical observations on the conceptual framework of Erhard et al. (Integrity: A Positive Model that Incorporates the Normative Phenomena of Morality, Ethics, and Legality (Harvard Business School, Harvard) 2007). We use a pre-Sarbanes-Oxley sample subset to compare the occurrence of ethics-related terms in our 10-K data with samples from other studies that consider virtue-related phenomena. We find that firms using ethics-related terms are more likely to (...)
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  7. Jason Q. Zhang, Hong Zhu & Hung-bin Ding (2013). Board Composition and Corporate Social Responsibility: An Empirical Investigation in the Post Sarbanes-Oxley Era. [REVIEW] Journal of Business Ethics 114 (3):381-392.score: 27.0
    Although the composition of the board of directors has important implications for different aspects of firm performance, prior studies tend to focus on financial performance. The effects of board composition on corporate social responsibility (CSR) performance remain an under-researched area, particularly in the period following the enactment of the Sarbanes-Oxley Act of 2002 (SOX). This article specifically examines two important aspects of board composition (i.e., the presence of outside directors and the presence of women directors) and their relationship with CSR (...)
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  8. Lerong He & Shih-Jen Kathy Ho (2011). Monitoring Costs, Managerial Ethics and Corporate Governance: A Modeling Approach. [REVIEW] Journal of Business Ethics 99 (4):623 - 635.score: 27.0
    This article evaluates effectiveness and costs of external regulation, in particular the Sarbanes-Oxley Act of 2002 (SOX) in restricting managerial malfeasance and safeguarding shareholder interests. It discusses the role of managerial ethics as an alternative corporate governance mechanism to protect shareholder value. This article builds a mathematical model to illustrate shareholders' choices of best corporate governance mechanisms, taking into account the influence of managerial ethics, effectiveness and costs of monitoring. We suggest that the best corporate governance design and the optimal (...)
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  9. Harold Hassink, Meinderd de Vries & Laury Bollen (2007). A Content Analysis of Whistleblowing Policies of Leading European Companies. Journal of Business Ethics 75 (1):25 - 44.score: 21.0
    Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing policies have been implemented in a growing number of companies. Existing research indicates that this type of governance codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content of corporate whistleblowing policies is important to understand their (...)
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  10. Donald Grunewald (2008). The Sarbanes-Oxley Act Will Change the Governance of Non Profit Organizations. Journal of Business Ethics 80 (3):399 - 401.score: 21.0
    As a public director of a NASDAQ stock exchange listed public corporation, I have seen how quickly the reforms in corporate governance imposed by the Sarbanes-Oxley Act have changed procedures and policies in public corporations. In areas such as transparency of financial records and other financial matters including compensation of top executives and conflict of interest policies affecting both corporate boards of directors and employees of the corporation the reforms of this new federal law have quickly changed corporate practices in (...)
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  11. Thomas A. Hemphill & Francine Cullari (2009). Corporate Governance Practices: A Proposed Policy Incentive Regime to Facilitate Internal Investigations and Self-Reporting of Criminal Activities. [REVIEW] Journal of Business Ethics 87 (1):333 - 351.score: 21.0
    Since the mid-1980s, internal corporate investigations have become commonplace in the U. S., with an upsurge occurring as a result of the corporate scandals of 2001-02 involving Adelphi Communications Corporation, Enron, Merck & Company, Riggs Bank, and other companies accused of financial malfeasance. After an introduction, this article first presents the U. S. public policy framework (as implemented through the U. S. Sentencing Commission, the U. S. Department of Justice, and the Securities and Exchange Commission) encouraging the use of corporate (...)
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  12. Elisabeth Sundrum (2004). Moving Beyond Compliance and Control: Building a Values-Based Corporate Governance Culture Supportive of a Culture of Mutual Accountability. International Journal of Business Governance and Ethics 1 (s 2-3):192-209.score: 21.0
    Will the Sarbanes-Oxley Act of 2002 and the emerging EU auditing standards be adequate to stop major corporate scandals? Certainly they will help, but the best defence against fraud is a corporate culture strong enough to itself stop abuse internally. Activities imposed from the outside can never match the role of colleagues within a company who challenge one another to maintain the highest of ethical standards and good business practices. Boards must ensure a strong ethics framework of appropriate behaviour. Since (...)
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  13. Mollie Painter-Morland (2007). Defining Accountability in a Network Society. Business Ethics Quarterly 17 (3):515-534.score: 21.0
    This paper challenges some of the basic epistemological assumptions that underpin our current conceptions of accountability.Recent legislative developments like Sarbanes-Oxley attempt to enhance accountability in the business environment through the employment of checks and balances and the threat of individual liability. This kind of legalistic strategy still seems to assume the existence of an individual agent who employs moral principles to come to decisions in a deliberate, impartial manner. This paper will emphasize that moral decision-making often does not take place (...)
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  14. Anne Bottomley (2006). From Mrs. Burns To Mrs. Oxley: Do Co-Habiting Women (Still) Need Marriage Law? [REVIEW] Feminist Legal Studies 14 (2):181-211.score: 21.0
    Following the U.K. Labour government commitment to marriage in the 1998 Green Paper ‘Supporting Families’, Barlow and Duncan produced a robust critique calling for ‘realism’ in recognising that many couples are now choosing not to marry, that too many do not make informed decisions as to whether to marry or not and that, on the basis of their survey, over 40% of respondents believed that some form of family law protection would be available to them, despite their lack of marital (...)
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  15. Harold Hassink, Meinderd de Vries & Laury Bollen (2007). A Content Analysis of Whistleblowing Policies of Leading European Companies. Journal of Business Ethics 75 (1):25 - 44.score: 21.0
    Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing policies have been implemented in a growing number of companies. Existing research indicates that this type of governance codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content of corporate whistleblowing policies is important to understand their (...)
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  16. Linda M. Sama & Victoria Shoaf (2005). Reconciling Rules and Principles: An Ethics-Based Approach to Corporate Governance. [REVIEW] Journal of Business Ethics 58 (1-3):177 - 185.score: 18.0
    . In this paper, we consider the nature of recent corporate abuses both in the U.S. and in Europe, and how globalization has had an impact on amplifying their consequences. We discuss the rules-based and principles-based remedies that have been proposed in each region, respectively. With a focus on the U.S. Sarbanes-Oxley Act (SOA), we examine the principles forwarded by this act, and how it addresses those principles with specific rules and governance mechanisms. Invoking Integrative Social Contracts Theory (ISCT), we (...)
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  17. Harrison McCraw, Kathy S. Moffeit & John R. O’Malley (2009). An Analysis of the Ethical Codes of Corporations and Business Schools. Journal of Business Ethics 87 (1):1 - 13.score: 18.0
    Reports of ethical lapses in the business world have been numerous and widespread. Ethical awareness in business education has received a great deal of attention because of the number and severity of business scandals. Given Sarbanes-Oxley legislation and recent Association to Advance Collegiate Schools of Business International's (AACSBI) recommendations, this study examined respective websites of Securities and Exchange Commission (SEC) regulated public companies and AACSBI-accredited business schools for ethical policy statement content. The analysis was accomplished by classifying ethical expressions into (...)
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  18. 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.score: 18.0
    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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  19. B. Stevens (2004). The Ethics of the US Business Executive: A Study of Perceptions. [REVIEW] Journal of Business Ethics 54 (2):163 - 171.score: 18.0
    Gallup Polls have reported on the perceived ethics of various professions in the US since 1976. Clergymen and pharmacists were consistently identified as two of the most ethical professionals in the 1980''s and 1990''s. Business executives have not fared well in these polls and have not been rated among the top ten most ethical professions in any of the years the poll was taken. Ethical codes have not done much to belay the perception that the US business executive is not (...)
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  20. Jeri Mullins Beggs & Kathy Lund Dean (2007). Legislated Ethics or Ethics Education?: Faculty Views in the Post-Enron Era. [REVIEW] Journal of Business Ethics 71 (1):15 - 37.score: 18.0
    The tension between external forces for better ethics in organizations, represented by legislation such as the Sarbanes–Oxley Act (SOX), and the call for internal forces represented by increased educational coverage, has never been as apparent. This study examines business school faculty attitudes about recent corporate ethics lapses, including opinions about root causes, potential solutions, and ethics coverage in their courses. In assessing root causes, faculty point to a failure of systems such as legal/professional and management (external) and declining personal values (...)
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  21. Nancy Harp, Mark Myring & Rebecca Toppe Shortridge (2013). Do Variations in the Strength of Corporate Governance Still Matter? A Comparison of the Pre- and Post-Regulation Environment. Journal of Business Ethics:1-13.score: 18.0
    Corporate scandals brought the issue of corporate governance to the forefront of the agendas of lawmakers and regulators in the early 2000s. As a result, Congress, the New York Stock Exchange, and the NASDAQ enacted standards to improve the quality of corporate governance, thereby enhancing the quantity and quality of disclosures by listed companies. We investigate the relationship between corporate governance strength and the quality of disclosures in pre- and post-regulation time periods. If cross-sectional differences in corporate governance policies affect (...)
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  22. Richard A. Bernardi & Catherine C. LaCross (2010). International Website Disclosure of Codes of Ethics: Auditor-Specific and Stock-Exchange-Listing Differences. Business Ethics 19 (2):113-125.score: 15.0
    This research examines whether having a readily available code of ethics on a corporation's website associates with either their auditor or stock exchange listing. As such, it is the first research that studies the association among readily available codes of ethics, client auditor and stock exchange listing on a longitudinal basis. In our data gathering, we went to the website of each corporation and searched for a readily available disclosure of its code of ethics at the beginning of April 2006 (...)
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  23. Andrés Guiral, Waymond Rodgers, Emiliano Ruiz & José A. Gonzalo (2010). Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias? [REVIEW] Journal of Business Ethics 91 (1):151 - 166.score: 15.0
    Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...)
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  24. Laura Oxley & Paul Morris (2013). Global Citizenship: A Typology for Distinguishing its Multiple Conceptions. British Journal of Educational Studies 61 (3):301-325.score: 15.0
    The promotion of ?Global Citizenship? (GC) has emerged as a goal of schooling in many countries, symbolising a shift away from national towards more global conceptions of citizenship. It currently incorporates a proliferation of approaches and terminologies, mirroring both the diverse conceptions of its nature and the socio-politico contexts within which it is appropriated. This paper seeks to clarify this ambiguity by constructing a typology to identify and distinguish the diverse conceptions of GC. The typology is based on two general (...)
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  25. Gwendolyn Yvonne Alexis (2007). Coming Home to Roost: Offshore Operations From an in-House Perspective. International Corporate Social Responsibilitie Series:55-67.score: 12.0
    Greatly aided by an information age in which protesting laborers in a remote offshore outpost can capture front page headlines around the globe, theSarbanes-Oxley Act of 2002 (SARBOX) has made corporate transparency the linchpin for good corporate governance. Under a SARBOX-enhancedregulatory framework, publicly traded corporations are required to rapidly disclose material changes in their financial conditions or operations—changes such as impairments to goodwill, a trademark, or some other intangible corporate asset. Especially challenging for multinational corporations (MNCs) with far-flung corporate empires (...)
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  26. Patricia C. Kelley, Bradley R. Agle & Jason DeMott (2005). Mapping Our Progress: Identifying, Categorizing and Comparing Universities' Ethics Infrastructures. [REVIEW] Journal of Academic Ethics 3 (2-4):205-229.score: 12.0
    Ethics researchers have scrutinized ethical business problems, which have been demonstrated through the actions of managers at Enron, WorldCom, and Arthur Andersen, among others. In response to these business transgressions, the US government has implemented the Sarbanes–Oxley Act to shore up businesses’ ethics infrastructures. However, universities, too, struggle with ethics problems. These include NCAA (National Collegiate Athletic Association) violations, discrimination issues, sexual harassment, endowment admits, plagiarism, and research funding manipulation. Despite these problems, we have little knowledge regarding universities’ ethics infrastructures (...)
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  27. George Bragues (2008). The Ancients Against the Moderns: Focusing on the Character of Corporate Leaders. [REVIEW] Journal of Business Ethics 78 (3):373 - 387.score: 12.0
    When a series of corporate scandals erupted soon after the collapse of the 1990s bull market in equities, policy makers and reformers chiefly responded by augmenting and refining the checks and balances surrounding publicly traded corporations. Through measures such as the Sarbanes-Oxley Act of 2002, securities regulations were intensified and corporate governance was tightened. In essence, reformers followed the tradition of modern political philosophy, developed in the 17th and 18th centuries, in its insistence that pro-social outcomes are best produced through (...)
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  28. Gary Entwistle, Glenn Feltham & Chima Mbagwu (2006). Misleading Disclosure of Pro Forma Earnings: An Empirical Examination. [REVIEW] Journal of Business Ethics 69 (4):355 - 372.score: 12.0
    The Sarbanes–Oxley (SOX) Act was passed in 2002 in response to various instances of corporate malfeasance. The Act, designed to protect investors, led to wide-ranging regulation over various actions of managers, auditors and investment analysts. Part of SOX, and the focus of this study, targeted the disclosure by firms of “pro forma” earnings, an alternate (from GAAP earnings), flexible and unaudited measure of firm performance. Specifically, SOX directed the Securities and Exchange Commission (SEC) to craft regulation which would reduce – (...)
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  29. Steven E. Kaplan, Pamela B. Roush & Linda Thorne (2007). Andersen and the Market for Lemons in Audit Reports. Journal of Business Ethics 70 (4):363 - 373.score: 12.0
    Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...)
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  30. Peter Bowden (2010). STOPPING CORPORATE WRONGS. Australian Journal Professional and Applied Ethics 12 (1&2):55-69.score: 12.0
    The corporate meltdowns of this and the previous decade in the US - WorldCom, Enron, Tyco, and in Australia - FAI, HIH and AWB being among the many examples - have resulted in the governments of those two countries introducing legislation and policy guidelines aimed at minimising future corporate misbehaviour. -/- The US has introduced the Sarbanes Oxley Act, with requirements on corporate accountants and auditors, as well as its whistleblowing provisions. It has revised the Federal Sentencing Guidelines for Organizations. (...)
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  31. Michael Steven Green (2008). Kelsen, Quietism, and the Rule of Recognition. In Matthew D. Adler & Kenneth E. Himma (eds.), THE RULE OF RECOGNITION AND THE UNITED STATES CONSTITUTION. Oxford University Press.score: 12.0
    Sometimes the fact that something is the law can be justified by the law. For example, the Sarbanes-Oxley Act is the law because it was enacted by Congress pursuant to the Commerce Clause. But eventually legal justification of law ends. The ultimate criteria of validity in a legal system cannot themselves be justified by law. According to H.L.A. Hart, justification of these ultimate criteria is still available, by reference to social facts concerning official acceptance - facts about what Hart calls (...)
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  32. Steven E. Kaplan & Joseph J. Schultz (2007). Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting. [REVIEW] Journal of Business Ethics 71 (2):109 - 124.score: 12.0
    The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...)
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  33. John M. Clark, Linda Ferrell & O. C. Ferrell (2003). Conflicts of Interest Arising From the Prudent Investor Rule: Ethical Implications for Over-the-Counter Derivative Securities. [REVIEW] Journal of Business Ethics 47 (2):165 - 173.score: 12.0
    The Prudent Investor Rule creates a potential ethical dilemma for investment advisors selling over-the-counter financial products issued by their firms. The "opportunity" to defraud investors using complex, over-the-counter derivative securities designed for client-specific risk management is much higher than for exchange traded securities. This paper emphasizes the ethical responsibility held by trustees and their organizations to eliminate potential conflict of interests through internal control and monitoring. Independent evaluations of the performance of investment advisors and independent appraisals of complex over-the-counter securities (...)
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  34. Gwendolyn Yvonne Alexis (2007). Coming Home to Roost. International Corporate Responsibility Series 3:55-67.score: 12.0
    Greatly aided by an information age in which protesting laborers in a remote offshore outpost can capture front page headlines around the globe, theSarbanes-Oxley Act of 2002 (SARBOX) has made corporate transparency the linchpin for good corporate governance. Under a SARBOX-enhancedregulatory framework, publicly traded corporations are required to rapidly disclose material changes in their financial conditions or operations—changes such as impairments to goodwill, a trademark, or some other intangible corporate asset. Especially challenging for multinational corporations (MNCs) with far-flung corporate empires (...)
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  35. 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.score: 12.0
    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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  36. Kiyoung Chang, Incheol Kim & Ying Li (2013). The Heterogeneous Impact of Corporate Social Responsibility Activities That Target Different Stakeholders. Journal of Business Ethics:1-24.score: 12.0
    We aggregate different dimensions of corporate social responsibility (CSR) activities following the stakeholder framework proposed in Clarkson (Acad Manag Rev 20(1), 92–117, 1995) and present consistent evidence that CSR strengths targeting different stakeholders have their unique impact on firm risk and financial performance. Institutional CSR activities that target secondary stakeholders are negatively associated with firm risk, measured by total risk and systematic risk. Technical CSR that target primary stakeholders are positively associated with firm financial performance, measured by Tobin’s Q, ROA, (...)
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