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Yves Gendron, Roy Suddaby & Helen Lam (2006). An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence.

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  1.  9
    The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants.Philmore Alleyne, Mohammad Hudaib & Roszaini Haniffa - 2018 - Journal of Business Ethics 147 (3):509-527.
    This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents, and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that (...)
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  2. We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice.Jeff Everett, Constance Friesen, Dean Neu & Abu Shiraz Rahaman - 2018 - Journal of Business Ethics 153 (4):1121-1142.
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  3.  5
    Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects.Hengky Latan, Christian M. Ringle & Charbel Jose Chiappetta Jabbour - 2018 - Journal of Business Ethics 152 (2):573-588.
    Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support, team norms, and perceived moral intensity. In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting ] and is moderated by POS, TNs, and PMI. The (...)
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    Precarious Professionals: Secure Identities and Moral Agency in Neocolonial Context.Joanne Jones & Kelly Thomson - 2017 - Journal of Business Ethics 146 (4):747-770.
    We contribute to the literature on ethics in the professions by theorizing how global mobility precipitates professional insecurity and constrained moral agency. We present our findings of a study of accountants migrating to Canada. Using postcolonial theory and relational/poststructuralist theories of identity and ethics, we contrast the experiences of marginalized and privileged migrant accountants to show how those with “diverse” social identities are not recognized by professionals in Canada and must seek recognition from Canadian colleagues, employers, and clients to reconstitute (...)
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    Organizational and Professional Identification in Audit Firms: An Affective Approach.Alice Garcia-Falières & Olivier Herrbach - 2015 - Journal of Business Ethics 132 (4):753-763.
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  6.  57
    Business Ethics Research with an Accounting Focus: A Bibliometric Analysis From 1988 to 2007.Özgür Özmen Uysal - 2010 - Journal of Business Ethics 93 (1):137-160.
    This article uses bibliometric analysis to empirically examine research on business ethics published in a broad set of journals, focused over the period 1988-2007. We consider those journals with an emphasis on accounting. First, we determine the citation frequencies of documents to identify the core articles in accounting research with an ethics focus as well as the contributions of influential fields included in the research sphere of these journals. We also employ document co-citation analysis to analyze the scholarly communication patterns (...)
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