An Experimental Study of a Change in Professional Accountants’ Code of Ethics: The Influence of NOCLAR on the Duty to Report Illegal Acts to an External Authority-Reference-Cited by-同舟云学术

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An Experimental Study of a Change in Professional Accountants’ Code of Ethics: The Influence of NOCLAR on the Duty to Report Illegal Acts to an External Authority

Published:2023-07-19 Issue: Volume: Page:
ISSN:0167-4544
Container-title:Journal of Business Ethics
language:en
Short-container-title:J Bus Ethics

Author:

Thorne Linda,Fiolleau Krista,MacTavish Carolyn,Nappert Pier-Luc,Khatoon Sameera

Funder

Social Sciences and Humanities Research Council

Publisher

Springer Science and Business Media LLC

Subject

Law,Economics and Econometrics,Arts and Humanities (miscellaneous),General Business, Management and Accounting,Business and International Management

Link

https://link.springer.com/content/pdf/10.1007/s10551-023-05474-1.pdf

Reference52 articles.

1. Adams, B. L., Malone, F. L., & James, W. (1995). Confidentiality decisions: The reasoning process of CPAs in resolving ethical dilemmas. Journal of Business Ethics, 14(12), 1015–1020.

2. Askary, S., & Olynyk, M. (2006). Public interest, ethics, and the balanced scorecard: Implications for the accounting profession. Australian Accounting Review, 16(38), 51–58.

3. Beach, J. E. (1984). Code of ethics: The professional catch 22. Journal of Accounting and Public Policy, 3(4), 311–323.

4. Bernanke, B. S., Geithner, T. F., & Paulson, H. M. (2019). Firefighting: The financial crisis and its lessons. Penguin Books.

5. Bowie, N. E. (1986). Accountants, full disclosure, and conflicts of interest. Business and Professional Ethics Journal, 5(3&4), 60–73.

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