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  1. Managing Algorithmic Accountability: Balancing Reputational Concerns, Engagement Strategies, and the Potential of Rational Discourse.Alexander Buhmann, Johannes Paßmann & Christian Fieseler - 2020 - Journal of Business Ethics 163 (2):265-280.
    While organizations today make extensive use of complex algorithms, the notion of algorithmic accountability remains an elusive ideal due to the opacity and fluidity of algorithms. In this article, we develop a framework for managing algorithmic accountability that highlights three interrelated dimensions: reputational concerns, engagement strategies, and discourse principles. The framework clarifies that accountability processes for algorithms are driven by reputational concerns about the epistemic setup, opacity, and outcomes of algorithms; that the way in which organizations practically engage with emergent (...)
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  • No Body to Kick, No Soul to Damn: Responsibility and Accountability for the Financial Crisis.Olivia Nicol - 2018 - Journal of Business Ethics 151 (1):101-114.
    This article takes the 2008–2010 financial crisis as a case study to explore the tension between responsibility and accountability in complex crises. I analyze the patterns of attribution and assumption of responsibility of thirty-three bankers in Wall Street, interviewed from fall 2008 to summer 2010. First, I show that responsibility for complex failures cannot be easily attributed or assumed: responsibility becomes diluted within the collective. Actors can only assume collective responsibility, recognizing that they belong to an institution at fault. Second, (...)
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  • Is a Uniform Approach to Whistle-Blowing Regulation Effective? Evidence from the United States and Germany.Gladys Lee, Esther Pittroff & Michael J. Turner - 2020 - Journal of Business Ethics 163 (3):553-576.
    The purpose of this study is to examine whether United States -style regulatory intervention to encourage whistle-blowing can be immediately effective if transplanted into another country with a distinctly different historical cultural background and institutional system. A total of 98 U.S. and 84 German accountants participated in a laboratory experiment relating to a case of financial statement fraud. The provision of anti-retaliation protection and monetary rewards for whistle-blowing were manipulated and participants were asked to assume the role of an internal (...)
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  • ‘Whistleblowing Triangle’: Framework and Empirical Evidence.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 160 (1):189-204.
    This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...)
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  • Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism.Florian Hoos, Jorien Louise Pruijssers & Michel W. Lander - 2019 - Journal of Business Ethics 156 (2):563-575.
    The European Commission has suggested that the use of joint audits should lead to improved auditor skepticism and—by extension—audit quality, through increased accountability. However, archival research does not find support for improved audit quality in a joint audit setting. To better understand the relationship between accountability in different review regimes and auditors’ judgments, we examine the behavioral effect of implementing a joint audit relative to other review regimes based on a 1 × 3 experimental design. Forty-seven senior auditors and partners (...)
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