9 found
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  1.  81
    The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms.Lori Holder-Webb, Jeffrey R. Cohen, Leda Nath & David Wood - 2009 - Journal of Business Ethics 84 (4):497-527.
    Corporate social responsibility (CSR) is a dramatically expanding area of activity for managers and academics. Consumer demand for responsibly produced and fair trade goods is swelling, resulting in increased demands for CSR activity and information. Assets under professional management and invested with a social responsibility focus have also grown dramatically over the last 10 years. Investors choosing social responsibility investment strategies require access to information not provided through traditional financial statements and analyses. At the same time, a group of mainstream (...)
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  2.  51
    An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals.Jeffrey R. Cohen, Laurie W. Pant & David J. Sharp - 2001 - Journal of Business Ethics 30 (4):319 - 336.
    This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...)
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  3.  56
    The Applicability of a Contingent Factors Model to Accounting Ethics Research.Jeffrey R. Cohen & Nonna Martinov Bennie - 2006 - Journal of Business Ethics 68 (1):1-18.
    This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...)
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  4.  34
    Cultural and Socioeconomic Constraints on International Codes of Ethics: Lessons From Accounting. [REVIEW]Jeffrey R. Cohen, Laurie W. Pant & David J. Sharp - 1992 - Journal of Business Ethics 11 (9):687 - 700.
    This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...)
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  5.  13
    An Analysis of Glass Ceiling Perceptions in the Accounting Profession.Jeffrey R. Cohen, Derek W. Dalton, Lori L. Holder-Webb & Jeffrey J. McMillan - 2020 - Journal of Business Ethics 164 (1):17-38.
    Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based on (...)
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  6.  30
    Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession. [REVIEW]Jeffrey R. Cohen & Laurie W. Pant - 1991 - Journal of Business Ethics 10 (1):45 - 56.
    Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...)
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  7.  27
    An Examination of the Perceived Impact of Flexible Work Arrangements on Professional Opportunities in Public Accounting.Jeffrey R. Cohen & Louise E. Single - 2001 - Journal of Business Ethics 32 (4):317 - 328.
    Since 1990, the multinational public accounting firms have all adopted flexible work arrangement policies. In part, the firms are doing this to fulfill an ethical obligation in creating an appropriate professional environment for their employees. This study examines the effect of participation in a flexible work arrangement program on an individual''s professional success and anticipated turnover as perceived by the participant''s peers and superiors. Subjects from one Big Five accounting firm read a description of a manager and answered a series (...)
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  8.  56
    Is It the Kids or the Schedule?: The Incremental Effect of Families and Flexible Scheduling on Perceived Career Success. [REVIEW]Elizabeth D. Almerm, Jeffrey R. Cohen & Louise E. Single - 2004 - Journal of Business Ethics 54 (1):51-65.
    Flexible work arrangements (FWAs) are widely offered in public accounting as a tool to retain valued professional staff. Previous research has shown that participants in FWAs are perceived to be less likely to succeed in their careers in public accounting than individuals in public accounting who do not participate in FWAs (Cohen and Single, 2001). Research has also documented an increasing backlash against family–friendly policies in the workplace as placing unfair burdens on individuals without children. Building directly on a previous (...)
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  9.  19
    Do Compensation Committee Members Perceive Changing CEO Incentive Performance Targets Mid-Cycle to Be Fair?Anne M. Wilkins, Dana R. Hermanson & Jeffrey R. Cohen - 2016 - Journal of Business Ethics 137 (3):623-638.
    We examine the influences of social capital, source credibility, and fairness perceptions on the judgments of experienced compensation committee members who are considering a proposal to reduce management’s performance targets in the middle of a compensation cycle due to difficult circumstances. Eighty-nine U.S. public company CC members participated in a 2 × 2 experiment with social capital and source credibility each manipulated as low or high, and outcome fairness to management, process fairness to shareholders, and outcome fairness to shareholders included (...)
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