Search results for 'Richard J. Taffler' (try it on Scholar)

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  1. David B. Citron & Richard J. Taffler (2001). Ethical Behaviour in the U.K. Audit Profession: The Case of the Self-Fulfilling Prophecy Under Going-Concern Uncertainties. [REVIEW] Journal of Business Ethics 29 (4):353 - 363.score: 870.0
    External auditors owe a professional duty to the company''s stockholders and to society in general. However their remuneration is determined by management. The resulting conflicts of interest are particularly acute in distressed companies where the auditors are required to disclose uncertainties regarding future survival. We focus on the consequentialist self-fulfilling prophecy argument whereby auditors may fail to disclose such uncertainties due to the belief that the disclosure itself would precipitate the company''s bankruptcy. We find no empirical support for such beliefs (...)
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  2. Lance Moir & Richard Taffler (2004). Does Corporate Philanthropy Exist?: Business Giving to the Arts in the U.K. [REVIEW] Journal of Business Ethics 54 (2):149 - 161.score: 240.0
    This paper addresses the question of the existence of corporate philanthropy. It proposes a framework for analysing corporate philanthropy along the dimensions of business/society interest and primary/secondary stakeholder focus. The framework is then applied in order to understand business involvement with the arts in the U.K. A unique dataset of 60 texts which describe different firms' involvement with the Arts is analysed using formal content analysis to uncover the motivations for business involvement. Cluster analysis is then used in order to (...)
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