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  1. Why Does Board Gender Diversity Matter and How Do We Get There? The Role of Shareholder Activism in Deinstitutionalizing Old Boys’ Networks.Elise Perrault - 2015 - Journal of Business Ethics 128 (1):149-165.
    This essay bridges together social network and institutional perspectives to examine how women on boards, by breaking up directors’ homophilous networks, contribute to board effectiveness. It proposes that through real and symbolic representations, women enhance perceptions of the board’s instrumental, relational, and moral legitimacy, leading to increased perceptions of the board’s trustworthiness which in turn fosters shareholders’ trust in the firm. Envisioning the gender diversification of boards as an event of institutional change, this article considers the critical role of shareholder (...)
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  • Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students.Krista Fiolleau & Steven E. Kaplan - 2017 - Journal of Business Ethics 142 (2):259-276.
    It has long been recognized that accountants practicing in business settings have a dual role: as employees, they are bound to the organization, and as professionals, they are bound by the profession’s code of ethical conduct : 119–128, 1986). These two roles highlight the need to recognize and consider both the ethical and economic implications of their decisions. Practicing industry accountants are commonly involved in a broad range of their firm’s business practices and decision making, and are increasingly exposed to (...)
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  • How do standard setters define materiality and why does it matter?Cynthia E. Clark - 2021 - Business Ethics, the Environment and Responsibility 30 (3):378-391.
    Material information is a core aspect of a firm's governance and reporting activities. If corporate information is material, then the firm has a responsibility to disclose it. Currently, firms must judge information as material largely based on a confusing set of standard setters’ definitions. I analyze the particular conditions laid out by each standard setter and explain the ethical implications that result from materiality judgments made by firms using these varied standards. Importantly, this analysis underscores that regulators, firms, and researchers (...)
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  • Strategic Earnings Announcement Timing and Fraud Detection.Xin Cheng, Dan Palmon, Yinan Yang & Cheng Yin - 2022 - Journal of Business Ethics 182 (3):851-874.
    This study investigates whether firms with fraudulent financial reporting time their earnings announcements strategically and finds that fraudulent firms are more likely to disclose their earnings in the after-market hours during their fraud periods to postpone fraud detection. Cross-sectional tests show that firms with lower visibility are more likely to adopt and benefit from this timing strategy. In addition, fraudulent firms are found to time their conference calls strategically and package their earning news with forecasts to flood the market with (...)
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  • Timing in Accountability and Trust Relationships.Salvador Carmona, Rafael Donoso & Philip M. J. Reckers - 2013 - Journal of Business Ethics 112 (3):481-495.
    In this study we examine (1) how a manager’s risk behavior is influenced by developing success (or failure) as an impending settling up deadline to report performance approaches, (2) how willingness to provide transparent accountability is negatively affected by perceived risk and eroding trust, and (3) how others interpret and respond to reduced transparency. As perceptions of high levels of risks suggest a lack of environmental control of a firm’s destiny in contemporary settings, we adopt a historical approach to examine (...)
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