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O. Scott Stovall, John D. Neill & Brad Reid (2006). Institutional Impediments to Voluntary Ethics Measurement Systems.

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  1.  56
    CSR Rating Agencies: What is Their Global Impact?Steven Scalet & Thomas F. Kelly - 2010 - Journal of Business Ethics 94 (1):69-88.
    In the last two decades, there has been a pronounced growth of CSR rating agencies that assess corporations based on their social and environmental performance. This article investigates the impact of CSR ratings on the behavior of individual corporations. To what extent do corporations adjust their behavior based on how they rank? Our primary finding is that being dropped from a CSR ranking appears to do little to encourage firms to acknowledge and address problems related to their social and environmental (...)
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    The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics.Curtis E. Clements, John D. Neill & O. Scott Stovall - 2009 - Journal of Business Ethics 90 (S3):383-391.
    The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...)
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