4 found
  1.  59
    Social Reporting as an Organisational Learning Tool? A Theoretical Framework.Jean-Pascal Gond & Olivier Herrbach - 2006 - Journal of Business Ethics 65 (4):359-371.
    Social reporting has become an increasingly important dimension of the corporate social responsibility process. The growing necessity to include the social dimension in reporting practices raises important questions about the nature of social responsibility and its impact on corporate and individual behaviour and performance. The literature has yet to provide a reliable theoretical definition of corporate social responsibility and performance, however. Based on the approach proposed by Simons, we argue that organisational reporting about social responsibility can be viewed as a (...)
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    Is Ethical P–o Fit Really Related to Individual Outcomes? A Study of Management-Level Employees.Olivier Herrbach & Karim Mignonac - 2007 - Business and Society 46 (3):304-330.
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  3.  29
    Accounting for “Irregular Auditing”: An Application of the Triangle Model of Responsibility.Olivier Herrbach, Karim Mignonac & Nathalie Richebé - 2007 - Proceedings of the International Association for Business and Society 18:52-54.
    “Irregular auditing” are actions taken by an auditor during an engagement that reduce evidence-gathering effectiveness inappropriately. The paper presents the results of an empirical study of the reasons given by auditors for their own irregular auditing. It is based on a questionnaire survey of 170 audit seniors working in Big Four audit firms in France. The study uses Schlenker’s (1997) triangle model of responsibility as the theoretical framework to analyze the respondents’ explanations of their behavior.
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    Organizational and Professional Identification in Audit Firms: An Affective Approach.Alice Garcia-Falières & Olivier Herrbach - 2015 - Journal of Business Ethics 132 (4):753-763.
    The literature has long noted the ethical challenges related to auditors’ dual affiliations with both a profession and an organization that practices the profession. The notion of organizational/professional conflict, in particular, was introduced to capture the potential problems involved in this situation, such as when an auditor engages in behaviors aimed at pleasing the client rather than safeguarding the public interest. However, inconsistent findings leave open the debate about how auditors manage their dual affiliation and question the underlying mechanisms by (...)
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