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Sally Gunz [13]Sally P. Gunz [1]
  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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  2.  21
    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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  3.  9
    Introduction to the Special Issue on Tone at the Top.Sally Gunz & Linda Thorne - 2015 - Journal of Business Ethics 126 (1):1-2.
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  4.  49
    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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  5.  28
    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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  6.  30
    Ethical Decision Making and the Employed Lawyer.Sally Gunz & Hugh Gunz - 2007 - Journal of Business Ethics 81 (4):927-944.
    This article addresses one of the more disturbing questions raised by the major financial failures of the recent past; namely, how it could be that professionals, highly trained both in ethics and technical disciplines, should apparently collude with management in corporate misbehaviour. The article builds on evidence suggesting that professionals in employment contexts find ways of adapting in order to minimise perceived or actual conflict between their professional and organizational obligations and that this, in turn, may affect the way in (...)
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  7.  35
    Colliding Interests – Age as an Automobile Insurance Rating Variable: Equitable Rate-Making or Unfair Discrimination?Robert L. Brown, Darren Charters, Sally Gunz & Neil Haddow - 2007 - Journal of Business Ethics 72 (2):103-114.
    Many private business relationships are increasingly characterized by claims that certain actions should not be permitted since particular right claims are involved. Such claims should be taken seriously, but are they always ethically legitimate? This paper analyzes one context, the use of age as a rating variable in the pricing of automobile insurance, where such claims are made. By identifying, evaluating and assessing the relevant basis for the differentiation, actuarial equity, it is concluded that there is an ethical basis for (...)
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  8.  33
    The Role of Corporate Counsel in the New Governance Model: Sound Policy or Another Quick Fix?Hugh P. Gunz, Sally P. Gunz & Robert V. A. Jones - 2004 - International Journal of Business Governance and Ethics 1 (2):126-136.
    The role of corporate counsel in the corporate governance process has been long overlooked. This paper uses recent comments by Breeden as the springboard for a discussion of the issues surrounding significant roles for lawyers in corporations. It considers these both from a practical and a theoretical perspective and identifies why it is problematic merely to assume hiring lawyers will ensure good compliance both in terms of legal and ethical obligations.
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  9.  7
    Thematic Symposium: Accounting Ethics and Regulation: SOX 15 Years Later.Sally Gunz & Linda Thorne - 2019 - Journal of Business Ethics 158 (2):293-296.
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  10.  7
    Thematic Symposium: The Impact of Technology on Ethics, Professionalism and Judgement in Accounting.Sally Gunz & Linda Thorne - 2020 - Journal of Business Ethics 167 (2):153-155.
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  11.  10
    Erratum To: Introduction to the Special Issue on Tone at the Top.Linda Thorne & Sally Gunz - 2015 - Journal of Business Ethics 126 (1):167-167.
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