4 found
  1. Private/Public Interest and the Enforcement of a Code of Professional Conduct.James Fisher, Sally Gunz & John McCutcheon - 2001 - Journal of Business Ethics 31 (3):191 - 207.
    There has been considerable interest in the literature about how professions operate in both the private and public interest. This paper examines this issue in the context of the enforcement of the professional code of conduct of a particular professional accounting association. The paper explores whether certain enforcement actions of the association suggest behaviour motivated at least partially by private interest. It then considers whether the consequences of such behaviour or practices are troubling.
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    Are Academics Committed to Accounting Ethics Education?Sally Gunz & John McCutcheon - 1998 - Journal of Business Ethics 17 (11):1145-1154.
    This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accounting academics are not particularly interested in incorporating ethical issues (...)
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    Independence, Conflict of Interest and the Actuarial Profession.Sally Gunz, John McCutcheon & Frank Reynolds - 2009 - Journal of Business Ethics 89 (1):77-89.
    The actuarial profession has a long history of providing critical expertise to society. The services delivered are some of the most complex and mysterious to outsiders of all professions but little has been written about the professional responsibilities of actuaries in the academic literature beyond that of the profession itself. This paper makes the case that the issues surrounding professional independence of actuaries are, in principle, similar to those that faced the audit profession before the scandals and resultant regulatory changes (...)
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    Some Unresolved Ethical Issues in Auditing.Sally Gunz & John McCutcheon - 1991 - Journal of Business Ethics 10 (10):777 - 785.
    Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditing profession and in the context of three specific practices. The paper analyses these practices by using the Davis model of conflict of interest. The results of this analysis give rise to some interesting questions for the ethical practices of the auditing profession.
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