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  1.  36
    An Investigation of Ethics Officer Independence.W. Michael Hoffman, John D. Neill & O. Scott Stovall - 2008 - Journal of Business Ethics 78 (1-2):87-95.
    In this paper, we examine whether ethics officers are able to perform their assigned duties independently of organizational management. Specifically, we investigate whether inherent conflicts of interest with company management potentially hinder the ability of ethics officers to serve as an effective monitor and deterrent of unethical activity throughout the organization. As part of our analysis, we conducted 10 detailed phone interviews with current and retired ethics officers in order to determine whether practicing ethics officers feel the need for additional (...)
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  2.  22
    Institutional Impediments to Voluntary Ethics Measurement Systems.O. Scott Stovall, John D. Neill & Brad Reid - 2006 - Journal of Business Ethics 66 (2/3):169 - 175.
    In this paper, we argue that calls for widespread implementation of ethics measurement systems would be better informed by institutional economic analysis. Specifically, we assert that proponents of such systems must first recognize and understand the institutions that potentially impede such efforts. We identify two potential institutional impediments to measuring ethics and social responsibility. First, we suggest that neoclassical economics, supported by traditional business education and legal precedent, serves to reinforce the notion that shareholders are the primary corporate constituency group. (...)
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  3.  33
    An Analysis of International Accounting Codes of Conduct.Curtis Clements, John D. Neill & O. Scott Stovall - 2009 - Journal of Business Ethics 87 (1):173 - 183.
    The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...)
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  4.  61
    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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  5.  29
    Corporate Governance, Internal Decision Making, and the Invisible Hand.O. Scott Stovall, John D. Neill & David Perkins - 2004 - Journal of Business Ethics 51 (2):221-227.
    Proponents of the dominant contemporary model of corporate governance maintain that the shareholder is the primary constituent of the firm. The responsibility for managerial decision makers in this governance system is to maximize shareholder wealth. Neoclassical economists ethically justify this objective with their interpretation of Adam Smith's notion of the Invisible Hand. Using a famous quotation from The Wealth of Nations, they interpret the Invisible Hand as Smith's (An Inquiry into the Nature and Causes of the Wealth of Nations, Methuen (...)
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  6.  36
    A Critical Analysis of the Accounting Industry’s Voluntary Code of Conduct.John D. Neill, O. Scott Stovall & Darryl L. Jinkerson - 2005 - Journal of Business Ethics 59 (1):101-108.
    The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...)
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