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  1. Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry.David Hillier, Allan Hodgson, Peta Stevenson-Clarke & Suntharee Lhaopadchan - 2008 - Journal of Business Ethics 83 (3):579-593.
    This article documents the response of cooperative institutions that were required to adhere to new capital adequacy regulations traditionally geared for profit-maximising organisations. Using data from the Australian credit union industry, we demonstrate that the cooperative philosophy and internal corporate governance structure of cooperatives will lead management to increase capital adequacy ratios through the application of accounting window dressing techniques. This is opposite to the intended purpose of template regulation aimed at efficiently increasing operating margins and lowering risk. Our results (...)
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  • The Determinants of Regulatory Compliance: An Analysis of Insider Trading Disclosures in Italy.Emanuele Bajo, Marco Bigelli, David Hillier & Barbara Petracci - 2009 - Journal of Business Ethics 90 (3):331-343.
    This paper investigates the determinants of regulatory compliance in corporate organizations. Exploiting a unique enforcement and reporting framework for insider trading in Italy, we present three main findings. First, board governance, such as chief executive–chairman duality and the proportion of non-executive directors, does not increase the propensity of firms to comply with regulation. Second, family firms and firms with a high degree of separation of ownership from control are most likely to comply with regulation. Third, corporate ethos is more important (...)
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  • Corporate Ethics and Compliance Programs: A Report, Analysis and Critique. [REVIEW]James Weber & David M. Wasieleski - 2013 - Journal of Business Ethics 112 (4):609-626.
    This research reports on the current state of ethics and compliance programs among business organizations in the United States. Members of the Ethics and Compliance Officers Association (ECOA), the premier professional association for managers working in this field, were asked to provide in-depth responses to a series of questions covering various elements of their corporate ethics and compliance programs. The findings from this analysis indicate that ethics and compliance programs have multiple components that are implemented developmentally, are influenced by regulatory (...)
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  • Board‐Level Ethics Committees in Large European Firms.Josep Garcia‐Blandon, David Castillo‐Merino, Josep Maria Argilés‐Bosch & Diego Ravenda - 2020 - Business Ethics: A European Review 29 (4):824-841.
    Business Ethics: A European Review, EarlyView.
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  • Code of Ethics Quality: An International Comparison of Corporate Staff Support and Regulation in Australia, Canada and the United States.Michael Callaghan, Greg Wood, Janice M. Payan, Jang Singh & Göran Svensson - 2012 - Business Ethics: A European Review 21 (1):15-30.
  • Sarbanes–Oxley Section 406 Code of Ethics for Senior Financial Officers and Firm Behavior.Saurabh Ahluwalia, O. C. Ferrell, Linda Ferrell & Terri L. Rittenburg - 2018 - Journal of Business Ethics 151 (3):693-705.
    Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of ethics starting in 2005. We checked these companies’ codes again in 2011 to confirm their continued implementation. Financial restatements were used as a dependent variable to measure improved financial reporting after the (...)
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  • More Than Lip Service: The Development and Implementation Plan of an Ethics Decision-Making Framework for an Integrated Undergraduate Business Curriculum. [REVIEW]Brian W. Kulik - 2009 - Journal of Academic Ethics 7 (4):231-254.
    In the face of the business community’s widening concern about corporate ethical behavior, business schools are reexamining how they ensure that students appreciate the ethical implications of managerial decision making and have the analytical tools necessary to confront ethical dilemmas. The current approaches adopted by colleges vary from mere ‘lip service’ to embedding ethics at the core of the curriculum. This paper examines the experience of several US universities that have incorporated business ethics into their curricula. In particular, the paper (...)
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  • Quantitative Content Analysis as a Method for Business Ethics Research.Irina Lock & Peter Seele - 2015 - Business Ethics: A European Review 24:S24-S40.
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  • An Updated Inquiry Into the Study of Corporate Codes of Ethics: 2005–2016.Maira Babri, Bruce Davidson & Sven Helin - 2019 - Journal of Business Ethics 168 (1):71-108.
    This paper presents a review of 100 empirical papers studying corporate codes of ethics in business organizations from the time period mid-2005 until mid-2016, following approximately an 11-year time period after the previous review of the literature. The reviewed papers are broadly categorized as content-oriented, output-oriented, or transformation-oriented. The review sheds light on empirical focus, context, questions addressed, methods, findings and theory. The findings are discussed in terms of the three categories as well as the aggregate, stock of empirical CCE (...)
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  • Toward Effective Codes: Testing the Relationship with Unethical Behavior. [REVIEW]Muel Kaptein - 2011 - Journal of Business Ethics 99 (2):233 - 251.
    A business code of ethics is widely regarded as an important instrument to curb unethical behavior in the workplace. However, little is empirically known about the factors that determine the impact of a code on unethical behavior. Besides the existence of a code, this article studies five determining factors: the content of the code, the frequency of communication activities surrounding the code, the quality of the communication activities, and the embedment of the code in the organization by senior management as (...)
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  • A 30-Year Historical Examination of Ethical Concerns Regarding Business Ethics: Who’s Concerned? [REVIEW]Will Drover, Jennifer Franczak & Richard F. Beltramini - 2012 - Journal of Business Ethics 111 (4):431-438.
    Understanding the ethical attitudes and concerns of future business leaders has been the focus of increasing research attention. Largely, this is due to the influence of such perspectives, as it is these presently held ideologies that ultimately translate into the actions and behaviors of the forthcoming workforce. This research examines how such business-related ethicality perspectives have evolved by administering a nationwide survey that builds on two Journal of Business Ethics studies, Beltramini et al. (J Bus Ethics 3:195–200, 1984 ) and (...)
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  • Have Global Ethical Values Emerged in the Public Relations Industry? Evidence From National and International Professional Public Relations Associations.Maureen Taylor & Aimei Yang - 2015 - Journal of Business Ethics 130 (3):543-555.
    Globalization has the potential to create a network society where “there is a common cultural code of values that forms the glue of the network”. This article explores if common cultural codes of values are emerging in the public relations industry by examining the codes of ethics of 41 professional public relations associations across the world. The method for the analysis was Centering Resonance Analysis, a textual analysis methodology, that uses linguistics theory to assess main concepts, their influence, and their (...)
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  • Codes of Conduct in Organisational Context: From Cascade to Lattice-Work of Codes. [REVIEW]Lutz Preuss - 2010 - Journal of Business Ethics 94 (4):471 - 487.
    Codes of conduct have proliferated not only at company level, but also at supra-and suborganisational levels. However, the latter have remained an under-researched area within the CSR literature. Hence, this article examined what range of organisational and sub-organisational codes large companies - here the FTSE100 constituent companies -have developed. The article isolated seven different types of organisational and sub-organisational codes, which together with six supraorganisational ones form a lattice-work of intermeshing documents. Such a division of labour between types of codes (...)
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  • The Effects of Ethical Codes on Ethical Perceptions of Actions Toward Stakeholders.Joseph A. McKinney, Tisha L. Emerson & Mitchell J. Neubert - 2010 - Journal of Business Ethics 97 (4):505 - 516.
    As a result of numerous, highly publicized, ethical breaches, firms and their agents are under ongoing scrutiny. In an attempt to improve both their image and their ethical performance, some firms have adopted ethical codes of conduct. Past research investigating the effects of ethical codes of conduct on behavior and ethical attitudes has yielded mixed results. In this study, we again take up the question of the effect of ethical codes on ethical attitudes and find strong evidence to suggest that (...)
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  • How Virtuous Global Firms Say They Are: A Content Analysis of Ethical Values.Rosa Chun - 2019 - Journal of Business Ethics 155 (1):57-73.
    This study compares the different emphases on virtuous characters presented in their values, across global firms considering country and industry of origin. It presents a content analysis of the 122 codes of conduct statements from Fortune Global 500 firms, drawn from four sectors and using correspondence analysis. American firms tend to emphasize courage, while European firms emphasize integrity and empathy, surprisingly with Asian firms being closer to European ones. Retailers and pharmaceutical firms emphasize empathy, while banks and petroleum emphasize courage. (...)
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