The effectiveness of a complaint-based ethics enforcement system: Evidence from the accounting profession [Book Review]

Journal of Business Ethics 9 (2):115 - 126 (1990)
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Abstract

Many professions, in order to enforce their ethics codes, rely on a complaint-based system, whereby persons who observe or discover ethics violations may file a complaint with an authoritative body. The authors assume that this type of system may encourage ethical behavior when practitioners believe that a punishment is likely to result from a failure to adhere to the rules. This perceived likelihood of punishment has three components: detection risk, reporting risk, and sanction risk. A survey of potential violation witnesses related to the accounting profession revealed that the profession's complaint-based enforcement system may not provide practitioners with the necessary disincentive to refrain from code violations

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Ethics in the Public Accounting Profession.Mohammad J. Abdolmohammadi & Mark R. Nixon - 1999 - In Robert Frederick (ed.), A companion to business ethics. Malden, Mass.: Blackwell. pp. 164–177.

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References found in this work

Ethics and self-regulation for CPAs in the U.s.A.William J. Bollom - 1988 - Journal of Business Ethics 7 (1-2):55 - 61.
Professional Power and Self-Regulation.Michael D. Bayles - 1986 - Business and Professional Ethics Journal 5 (2):26-46.
Self-Regulation.Louis G. Lombardi - 1986 - Business and Professional Ethics Journal 5 (2):68-86.
Self-Regulation.Louis G. Lombardi - 1986 - Business and Professional Ethics Journal 5 (2):68-86.
Professional Values and the Problem of Regulation.Alan H. Goldman - 1986 - Business and Professional Ethics Journal 5 (2):47-59.

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