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  1.  1
    Re-Aligning Society and Its Institutions.Derek R. Brown, Ray Gordon & Dennis Rose - 2018 - Business and Professional Ethics Journal 37 (2):141-159.
    Many business and government institutions appear to have failed in meeting society’s expectations of them. Continuing scandals and failures, as well as an increasingly obvious lack of responsibility to customers, have caused communities to question the probity and operation of these organisations. Consequently, “social licence to operate” is becoming an increasingly common process and one which demands a change in management philosophy and behaviour in our institutions. Improving the quality of responsible management practice is a critical element in this new (...)
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  2.  2
    Do Gatekeepers of Taxation Need More Ethics and Enforcement to Move the Needle of Compliance North?Linval Frazer, Kenneth A. Winkelman & Jeffrey D'Amico - 2018 - Business and Professional Ethics Journal 37 (2):161-180.
    Regulation of gatekeepers of taxation has been so controversial and important that a review of ethical standards, professional responsibility and industry guidelines is examined. This paper explores whether gatekeepers of taxation need more ethics and enforcement to increase the compliance rate. In this paper we argue that an effective mixture of professional ethics and enforcement of gatekeepers can increase tax compliance. However, we question how much is optimal or reasonable? We theorize that ethics and enforcement should be proportionate to the (...)
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  3.  3
    Mapping Confucian Values in the Context of Ethical Dimensions.Abhijit Roy, Pallab Paul, Mousumi Roy & Kausiki Mukhopadhyay - 2018 - Business and Professional Ethics Journal 37 (2):181-212.
    With rapid growth in Far Eastern economies, it is becoming imperative to understand the culturally driven ethical-value underpinnings of the management processes in this region of the world. In this study, we propose a broadened version of Hofstede’s and others’ conception of Confucian dynamics anchored in his teachings preserved in the Lunyu, which form the foundation of individual-social moral interactions. Based on a content analysis of these Analects via a qualitative software, NVivo, we identified six work-based values and six life-based (...)
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  4.  4
    Accounting Ratio Analyses of Inequality of Minority Lawyers.KiKyung Song & EunYoung Whang - 2018 - Business and Professional Ethics Journal 37 (2):237-264.
    With the expansion of clientele’s demographics and international transactions, many law firms began to open doors to non-mainstreamers—minority lawyers to join the legal workforce. Decades have passed and the inequality in compensation between minority and non-minority attorneys is still one of the most controversial issues in the legal profession. Based on human capital and labor discrimination theory, we examine the productivity and compensation differences between minority attorneys and non-minority counterparts. The sample consists of 554 firm-year observations of the 200 largest (...)
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  5.  3
    CityLab.Lindsay Thompson & Richard G. Milter - 2018 - Business and Professional Ethics Journal 37 (2):213-235.
    This paper outlines the academic architecture of CityLab as graduate program course initiative and Principles of Responsible Management Education capstone exemplar. When the United Nations launched the Millennium Goals in 2000 to focus global development on humanity rather than GDP, the Global Compact was launched as a collateral effort, challenging business, government, and social sector leaders to transform the global economic system. In 2007, the Six PRME focused on business schools, challenging them to reorient their curricula towards preparing students to (...)
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  6.  7
    Women on Boards.John Dobson & Mahdi Rastad - 2018 - Business and Professional Ethics Journal 37 (1):1-12.
    In recent years, the US, UK, and Continental Europe have pursued board gender diversity through markedly different means. Several European countries have imposed mandatory quotas, whereas the UK and US are relying on the endogenous mechanisms of social pressure and shareholder proposals respectively. Despite their obvious allure as a means of bringing about rapid change, evidence is mounting that European board gender diversity quotas may yield various deleterious side effects; and quotas may not be as successful in their core aim (...)
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  7.  3
    The Global Banking Sector.Seumas Miller - 2018 - Business and Professional Ethics Journal 37 (1):13-44.
    Corrupt, unethical and imprudent practices in the global banking sector have been identified as among the causes of the Global Financial Crisis. In this paper I provide an analysis of institutional corruption that enables institutional corruption within the global banking sector to be viewed in relation to economic injustice, and demarcated from the unfortunate consequences of unavoidably risky market-based activity, poor judgment, ill-informed policy-making etc.; argue for an understanding of and response to institutional corruption in the global banking sector that (...)
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  8.  7
    Auditor Independence.Jim Peterson - 2018 - Business and Professional Ethics Journal 37 (1):45-66.
    The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to the stability of the model, based on the dominance of the Big Four international accounting networks in providing audit services to the world’s large public companies. The balance (...)
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  9.  7
    A Cross-Country Comparison of the Corporate Social Responsibility Orientation in Germany and Qatar.Maria Anne Schmidt & Daniel Cracau - 2018 - Business and Professional Ethics Journal 37 (1):67-104.
    Corporate social responsibility is a phenomenon of increasing interest. Today, it is practiced in most countries around the globe and studied in various fields of academia. However, the focus still lies on Western developed countries, their understanding, and implementation of CSR. This paper focuses on the comparison of the orientation towards CSR in Germany and Qatar, thereby closing a research gap by providing insights from a Middle Eastern country. Based on a survey among 265 business students in both countries, the (...)
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  10.  5
    Engineering Ethics in China.Hengli Zhang & Michael Davis - 2018 - Business and Professional Ethics Journal 37 (1):105-135.
    This article describes China’s century-long concern with the professional ethics of engineers, especially a succession of codes of engineering ethics going back at least to 1933. This description is the result both of our own archival research and of “philosophical history”, the application of concepts from the philosophy of professions to the facts historians have discovered. Engineers, historians, social scientists, and philosophers of technology, as well as students of professional ethics, should find this description interesting. It certainly provides a reason (...)
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