This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social (...) class='Hi'>audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation. (shrink)

The Hutchins Commission's notion of media responsibility is being re-invigorated by the Corporate Social Responsibility/sustainability movement among U.S. and European corporations, though media companies tend to lag behind in adopting these programs. One exception is Britain's Guardian News that is, that the concept is too vague and poorly elaborated.

‘Social auditing’ is everywhere. An increasing number of companies – and also public and voluntary sector organisations – are trying to assess their social performance systematically. Shell, BP and General Motors are among them. How are they doing it? What impact do NGOs and civil society organisations have on this process? Do they have a privileged place in social audits? This article looks at these questions, and sets out a framework for understanding social audits and civil (...) society. Examples are drawn particularly from the recent Camelot social audit . Camelot plc is the operator of the UK national lottery. (shrink)

‘Social auditing’ is everywhere. An increasing number of companies – and also public and voluntary sector organisations – are trying to assess their social performance systematically. Shell, BP and General Motors are among them. How are they doing it? What impact do NGOs and civil society organisations have on this process? Do they have a privileged place in social audits? This article looks at these questions, and sets out a framework for understanding social audits and civil (...) society. Examples are drawn particularly from the recent Camelot social audit (‘Camelot and Social Responsibility’, Social Report 1999). Camelot plc is the operator of the UK national lottery. (shrink)

This paper examines what social auditing has to offer Oxfam and similar organisations involved in the collection of charitable donations for international development and relief operations in terms of improving the quality of their work, increasing their accountability to stakeholders, and their capacity to achieve impact in terms of their institutional goals. In looking at the particular case of Oxfam, it discusses issues in relation to the establishment of social auditing with relevance for similar organisations.The paper points out (...) that since Oxfam is not a profit-making organisation, but one based on a humanitarian impulse, there are many ways in which it already lives up to the ideals of social audit. The paper lists areas of governance and systems where Oxfam is currently responding to the major principles of social audit, and some of the issues encountered in doing so. These principles have been defined by Zadek (1997) as follows. (shrink)

This paper reports on a preliminary investigation of the pedagogical uses and possibilities of interactive ethics audit simulations. We want to foster experience-based learning in business ethics and examine how simulated social audits of corporations can be useful supplements to traditional textbook-oriented pedagogy. We argue that social audit simulations may offer many benefits for business ethics instruction, especially when it comes to developing ethical literacy for institutionally complex and morally complicated multi-stakeholder scenarios. We conclude that ethics (...) education based on broadly accepted standards of social accountability should be advanced through audit-simulation technology. Thus certain decision-making problems, which students might encounter in the real world, can be studied in the classroom. Our research contributes to the field in several ways. It describes a new avenue for self-directed learning that encourages critical thinking about ethical issues and complex stakeholder scenarios in an enjoyable, interesting and safe way. Moreover, it emphasizes “soft” skill development, and empowers students to advance their skills through exploration, practice, and learning from their mistakes. By advancing the pedagogical toolkit of educators, this new interactive technology can improve awareness of how codes of business ethics should work in the real world and inspire further scholarly debate and research. (shrink)

This paper reports on a preliminary investigation of the pedagogical uses and possibilities of interactive ethics audit simulations. We want to foster experience-based learning in business ethics and examine how simulated social audits of corporations can be useful supplements to traditional textbook-oriented pedagogy. We argue that social audit simulations may offer many benefits for business ethics instruction, especially when it comes to developing ethical literacy for institutionally complex and morally complicated multi-stakeholder scenarios. We conclude that ethics (...) education based on broadly accepted standards of social accountability (SA8000, GRI, ISO 26000, SOX 404) should be advanced through audit-simulation technology. Thus certain decision-making problems, which students might encounter in the real world, can be studied in the classroom. Our research contributes to the field in several ways. It describes a new avenue for self-directed learning that encourages critical thinking about ethical issues and complex stakeholder scenarios in an enjoyable, interesting and safe way. Moreover, it emphasizes “soft” skill development, and empowers students to advance their skills through exploration, practice, and learning from their mistakes. By advancing the pedagogical toolkit of educators, this new interactive technology can improve awareness of how codes of business ethics should work in the real world and inspire further scholarly debate and research. (shrink)

This research examines the possibility of developing a new corporate social responsibility (CSR) auditing system based on the analysis of current CSR literature and interviews conducted with a number of interested and knowledgeable stakeholders. This work attempts to create a framework for social responsibility auditing compatible with an existing commercially successful environmental audit system. The project is unusual in that it tackles the complex issue of CSR auditing with a scientific approach using Grounded Theory. On the evidence (...) discovered to date in the literature review and the interviews, CSR seems to be perceived by many as the social strand of sustainable development. However, there is far less agreement regarding its measurement. Both the literature review and the interview analysis indicate that developing an applied CSR auditing procedure will be a challenging task. This is principally due to the lack of formal study of this complex subject, which, despite the widespread debate it has engendered, still lacks a single and broadly accepted definition. The concepts developed from the findings of this research, together with the key factors identified in a literature review of CSR, were developed into a prospective CSR audit protocol. (shrink)

This paper reports on an interpretive research project which examines the feasibility of implementing social audit within the general medical practice setting. The study aims to communicate patients' voices to aid evaluation of the potential contribution of social audit to the public health sector and also addresses particular conceptual problems which arise when attempting to implement social audit within this environment. The fieldwork focuses on one general health practice in Lanarkshire (in southern central Scotland). (...) Consultative focus group discussions and individual interviews were carried out with a sample of twenty two patients. Patients were most concerned with health service organisational and delivery issues. Overall, the results suggest patients are enthusiastic about the ideas and process of the social audit. Patients were able to demonstrate a capacity for grasping accountability issues and balanced reasoning. There was an acute awareness of the constraints which exist in the public services. Patients addressed the broad rights and responsibilities issues, and highlighted the possible pitfalls of relying on a representational mechanism for ensuring their voices were heard. The study concludes that an involved and negotiative dialogue process of implementing social audit could provide beneficial understanding and ideas to the organisation which may be further researched. (shrink)

We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors (...) are salient to the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. (J Bus Ethics 2017. doi:10.1007/s10551-016-3286-4) for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors (...) are salient to the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

In this paper a corporate social responsibility audit is developed following the underlying methodology of the quality award/excellence models. Firstly the extent to which the quality awards already incorporate the development of social responsibility is examined by looking at the Malcolm Baldrige National Quality Award and the European Quality Award. It will be shown that the quality awards do not yet include ethical aspects in relation to social responsibility. Both a clear definition of social responsibility (...) and an improved audit instrument are required. A definition and an audit instrument are developed which stimulate movement in that direction and help organisations to reflect on their position in relation to social responsibility. (shrink)

If cultures are always in the making, this book catches one kind of culture on the make. Academics will be familiar with audit in the form of research and teaching assessments - they may not be aware how pervasive practices of 'accountability' are or of the diversity of political regimes under which they flourish. Twelve social anthropologists from across Europe and the Commonwealth chart an influential and controversial cultural phenomenon.

Abnormal behavior detection of social security funds is a method to analyze large-scale data and find abnormal behavior. Although many methods based on spectral clustering have achieved many good results in the practical application of clustering, the research on the spectral clustering algorithm is still in the early stage of development. Many existing algorithms are very sensitive to clustering parameters, especially scale parameters, and need to manually input the number of clustering. Therefore, a density-sensitive similarity measure is introduced in (...) this paper, which is obtained by introducing new parameters to transform the Gaussian function. Under this metric, the distance between data points belonging to different classes will be effectively amplified, while the distance between data points belonging to the same class will be reduced, and finally, the distribution of data will be effectively clustered. At the same time, the idea of Eigen gap is introduced into the spectral clustering algorithm, and the verified gap sequence is constructed on the basis of Laplace matrix, so as to solve the problem of the number of initial clustering. The strong global search ability of artificial bee colony algorithm is used to make up for the shortcoming of spectral clustering algorithm that is easy to fall into local optimal. The experimental results show that the adaptive spectral clustering algorithm can better identify the initial clustering center, perform more effective clustering, and detect abnormal behavior more accurately. (shrink)

This study examines the impact of the Chief Executive Officer ’s interlocking, created through serving on other companies’ audit committees and/or boards, on corporate social responsibility performance of the focal company and that of its linked companies. We find that CEO interlocking positively affects CSR performance of both the focal company and its linked companies. Further analysis shows that interlocks created by the CEO enhance CSR performance and in turn the financial performance of both the focal company and (...) its linked companies. Our findings are robust to a battery of analyses, including Heckman’s selection bias correction, propensity score matching, alternative measures of CSR performance, and CEO interlocks. These findings are important to regulators, company management teams, and other stakeholders with an interest in how the social ties of CEOs influence companies’ CSR performance and in the CSR–financial performance nexus. (shrink)

In an increasingly complex world with increasingly powerful organisations it seems inevitable that society – or groups in society – would become anxious about whether these organisations could be encouraged to match that power with an appropriate responsibility. This is the function of accountability – to require individuals and organisations to present an account of those actions for which society holds them – or would wish to hold them – responsible. And the history of social accounting, at its most (...) fundamental, is a history of attempts to develop this accountability. It seems to me that the widespread and systematic practice of social and environmental accounting is a deeply essential element in any well‐functioning, complex democracy. The corollary is that the absence of such mechanisms raises fundamental questions about the nature of modern democracies. This article briefly outlines what I believe to be the three strands of social accounting. It then identifies a few of the lessons that we may be able to learn from current experience and, in particular, how social accounting is related to accountability, democracy and sustainability. The central issue of the tension between accountability and control is touched upon: I then illustrate how the stakeholder model can be used to help define the social account, and conclude with a few words on attestation. (shrink)

Capitalizing on a unique setting in China where auditors disclose their prosocial activities, we examine the role that auditor social responsibility plays in shaping their performance. In one direction, behavior consistency theory implies that individual auditors exhibiting more social commitment in their off-the-job activities behave similarly during engagements, enhancing the quality of their audits. In the other direction, accounting firms’ internal structures along with external disciplinary forces mute the impact of heterogeneous auditor characteristics on their performance. In a (...) staggered difference-in-differences design, we report a significant fall in the magnitude of companies’ discretionary accruals and the incidence of financial reporting irregularities after their auditors begin contributing to social welfare, relative to companies whose auditors refrain from contributing during the same timeframe. Additional evidence implies that the higher audit quality stems from auditors better protecting their independence and improving their competence in the post-contribution period. Collectively, our results provide insights into the importance of auditors’ prosocial attitudes to their external monitoring. (shrink)

In this paper the social indicators research is linked with accountability at corporate and national level. The case for auditing social measurements is advanced and a possible scheme is proposed. An analytical survey of all the related developments in social accounting is presented and certain conclusions are drawn. Finally, an interdisciplinary approach to accounting for the quality of life is critically examined in the framework of a mixed economy that today prevails in the western world.

This paper examines the relationship between loan guarantees and audit fees as well as the moderating effect of corporate social responsibility. We find that guaranteeing another entity’s debt significantly increases firms’ own audit fees. However, the disclosure of CSR information attenuates the fee-increasing effects of loan guarantees. A closer examination reveals that the role of CSR is attributable to the information effect rather than the signal effect. Our results are robust to the use of a quasi-natural experiment, (...) a propensity score matching analysis, a Heckman two-stage treatment effect model and alternative proxies. This work makes new contributions to the current understanding of the consequences of loan guarantees, determinants of audit fees and value of CSR disclosure. (shrink)

Guided by the theories of system theory, synergetic theory, and other disciplines and based on fuzzy data mining algorithm, this article constructs a three-tier social security fund cloud audit platform. Firstly, the article systematically expounds the current situation of social security fund and social security fund audit, such as the technical basis of cloud computing and data mining. Combined with the actual work, the necessity and feasibility of building a cloud audit platform for (...) class='Hi'>social security funds are analyzed. This article focuses on the construction of the cloud audit platform for social security funds. The general idea of using fuzzy data mining algorithm to build the social security fund audit cloud platform is to compress the knowledge contained in a large number of data into the weights between nodes and optimize the weights through the learning of the neural network system. Through the optimization function, the information contained in the neural network is stored in a few weights as far as possible. The main information is further highlighted by network clipping and removing weights that have little impact on the output. (shrink)

This paper discusses the legitimacy of accountants’ recent involvement in social and ethical accounting, auditing and reporting (SEAAR). Support for accountants’ legitimacy is proposed by highlighting some of the technical skills they offer to the SEAAR process as conceived in AA1000. It is argued that the relevance of these skills is strengthened within a conception of SEAAR which principally perceives it as a risk/stakeholder management process focused primarily on the concerns of corporate management as opposed to those of the (...) wider society. However, the paper moves on to maintain that if we wish to promote a conception of SEAAR primarily focused on accountability to stakeholders (denoted as ‘true accountability’) as opposed to risk/stakeholder management, then, particularly in the domain of external social audit, the legitimacy of accountants’ participation may be disputed. The paper therefore concludes by cautioning against facilitating the unquestioned entry of accountants into the realm of SEAAR. (shrink)

This article presents a theorized and conceptually informed method for the undertaking of an ethics audit organization. At an operational level, the overall integrity of an organization, it is argued, may be evaluated through the application of a conceptual frame-work that embraces the inter-related themes of individual responsibility, social equity and political responsibility. Finally, a method is presented for ethics audit which was developed in the auditing of a national public sector sports organization: sportscotland. This emphasizes the (...) significance of key personnel (individuals and in groups) in producing and reproducing the organizational ethos, whilst recognizing the importance of anonymity and confidentiality throughout the process. The theoretical terrain of the ethics audit is articulated through a consideration of ethics as applied moral philosophy, equity as social justice and corporate governance as the moral health (or otherwise) of a public sector sports organization. (shrink)

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing (...) should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation. (shrink)

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing (...) should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation. (shrink)

Randomization is an integral part of well-designed statistical trials, and is also a required procedure in legal systems. Implementation of honest, unbiased, understandable, secure, traceable, auditable and collusion resistant randomization procedures is a mater of great legal, social and political importance. Given the juridical and social importance of randomization, it is important to develop procedures in full compliance with the following desiderata: (a) Statistical soundness and computational efficiency; (b) Procedural, cryptographical and computational security; (c) Complete auditability and traceability; (...) (d) Any attempt by participating parties or coalitions to spuriously influence the procedure should be either unsuccessful or be detected; (e) Open-source programming; (f) Multiple hardware platform and operating system implementation; (g) User friendliness and transparency; (h) Flexibility and adaptability for the needs and requirements of multiple application areas (like, for example, clinical trials, selection of jury or judges in legal proceedings, and draft lotteries). This paper presents a simple and easy to implement randomization protocol that assures, in a formal mathematical setting, full compliance to the aforementioned desiderata for randomization procedures. (shrink)

The explosion of interest in responsible corporate citizenship since 1995 has reminded many of the earlier rapid development of interest in environmental management issues. Active stakeholders and lobby groups have successfully exerted pressures on management for improved corporate behaviour. The paper looks at some recent initiatives and draws conclusions about the imprecise terminologies in use. It moves on to consider tools to better manage business risk exposures within the corporation. The example of the Business Ethics Strategic Survey is described, together (...) with the attendant benefits it can deliver to company chairmen, Audit Committees and investment fund managers. (shrink)

In recent years, the ethical impact of AI has been increasingly scrutinized, with public scandals emerging over biased outcomes, lack of transparency, and the misuse of data. This has led to a growing mistrust of AI and increased calls for mandated ethical audits of algorithms. Current proposals for ethical assessment of algorithms are either too high level to be put into practice without further guidance, or they focus on very specific and technical notions of fairness or transparency that do not (...) consider multiple stakeholders or the broader social context. In this article, we present an auditing framework to guide the ethical assessment of an algorithm. The audit instrument itself is comprised of three elements: a list of possible interests of stakeholders affected by the algorithm, an assessment of metrics that describe key ethically salient features of the algorithm, and a relevancy matrix that connects the assessed metrics to stakeholder interests. The proposed audit instrument yields an ethical evaluation of an algorithm that could be used by regulators and others interested in doing due diligence, while paying careful attention to the complex societal context within which the algorithm is deployed. (shrink)

This is _the_ leading introduction 200to professional values and ethics in social work. Frederic G. Reamer provides social workers with a succinct and comprehensive overview of the most critical issues relating to professional values and ethics, including the nature of social work values, ethical dilemmas, and professional misconduct. Conceptually rich and attuned to the complexities of ethical decision making, _Social Work Values and Ethics_ is unique in striking the right balance between history, theory, and practical application. For (...) the third edition, Reamer has updated the content and strengthened the relevance of the case material. Also new to the third edition: o Discussion of the moral dialogue between practitioner and cliento Coverage of virtue ethicso Practical discussion of concepts underlying social work ethicso Expanded application of the National Association of Social Workers Code of Ethics to ethical dilemmas in the professiono A look at the historical evolution of ethical standards in social worko New vignettes, illustrating difficult ethical decisionso More guidance on informed consent and termination of serviceso Discussion questions at the end of each chaptero A section on how to conduct a social work ethics audit. (shrink)

This paper discusses the legitimacy of accountants’ recent involvement in social and ethical accounting, auditing and reporting. Support for accountants’ legitimacy is proposed by highlighting some of the technical skills they offer to the SEAAR process as conceived in AA1000. It is argued that the relevance of these skills is strengthened within a conception of SEAAR which principally perceives it as a risk/stakeholder management process focused primarily on the concerns of corporate management as opposed to those of the wider (...) society. However, the paper moves on to maintain that if we wish to promote a conception of SEAAR primarily focused on accountability to stakeholders as opposed to risk/stakeholder management, then, particularly in the domain of external social audit, the legitimacy of accountants’ participation may be disputed. The paper therefore concludes by cautioning against facilitating the unquestioned entry of accountants into the realm of SEAAR. (shrink)

This contribution offers the author’s personal experience with a project that took place 25 years ago in Latin America. This was about Second Order Auditing in Colombia during the second part of the 1990s. This project was carried out at the Country’s National Auditing Office, and was an application of the Viable System Model and the Viplan Methodology to a National Context. It was an innovative project at the CGR, focused on Second Order Auditing, to improve communications within the fabric (...) of the Colombian government. Its emphasis was building responsible trust between public enterprises, ministries and political agencies. Its emphasis was building communications between ministries and public entities, with the aim of increasing their effectiveness. At its core were methodological and epistemological developments. Key questions it attempted to answer were how to model the complexity of the enterprises and how to transform the auditors’ views of their relations with people in public entities, from one focused on requesting information, to one focused on communications. Structural changes were proposed for the National Audit Office and state enterprises, and hundreds of auditors were trained, through epistemological methodological workshops, in second order auditing and the reports of their auditing were debated extensively in government and beyond. This paper finishes with a short discussion of these transformations in the light of organisational cybernetics and in particular of the Viable System Model. (shrink)

Important decisions that impact humans lives, livelihoods, and the natural environment are increasingly being automated. Delegating tasks to so-called automated decision-making systems can improve efficiency and enable new solutions. However, these benefits are coupled with ethical challenges. For example, ADMS may produce discriminatory outcomes, violate individual privacy, and undermine human self-determination. New governance mechanisms are thus needed that help organisations design and deploy ADMS in ways that are ethical, while enabling society to reap the full economic and social benefits (...) of automation. In this article, we consider the feasibility and efficacy of ethics-based auditing as a governance mechanism that allows organisations to validate claims made about their ADMS. Building on previous work, we define EBA as a structured process whereby an entity’s present or past behaviour is assessed for consistency with relevant principles or norms. We then offer three contributions to the existing literature. First, we provide a theoretical explanation of how EBA can contribute to good governance by promoting procedural regularity and transparency. Second, we propose seven criteria for how to design and implement EBA procedures successfully. Third, we identify and discuss the conceptual, technical, social, economic, organisational, and institutional constraints associated with EBA. We conclude that EBA should be considered an integral component of multifaced approaches to managing the ethical risks posed by ADMS. (shrink)

AI/ML increasingly impacts the ability of humans to have a good life. Various sets of indicators exist to measure well-being/the ability to have a good life. Students play an important role in AI/ML discussions. The purpose of our study using an online survey was to learn about the perspectives of undergraduate STEM students on the impact of AI/ML on well-being/the ability to have a good life. Our study revealed that many of the abilities participants perceive to be needed for having (...) a good life were part of the well-being/ability to have a good life indicator lists we gave to participants. Participants perceived AI/ML to have and continue to have the most positive impact on the ability to have a good life for disabled people, elderly people, and individuals with a high income and the least positive impact for people of low income and countries from the global south. Regarding indicators of well-being and the ability to have a good life given to participants, we found a significant techno-positive sentiment. 30% of respondents selected the purely positive box for 28 of the indicators and none did so for the purely negative box. For 52 indicators, the purely negative was below 10% (not counting the 0%) and for 10 indicators, none selected purely negative. Our findings suggest that our questions might be valuable tools to develop an inventory of STEM and other students’ perspectives on the implications of AI/ML on the ability to have a good life. (shrink)

Die sozial- und kulturwissenschaftliche Erforschung auditiver Phänomene ist stets mit spezifischen Wissensformen konfrontiert. Die Rolle, die Musik und andere Klänge in verschiedenen sozialen und kulturellen Kontexten spielen, hängt mit dem Wissen zusammen, welches in bestimmter Weise (re)produziert und vermittelt wird. Wir können etwas über Klänge wissen, oder etwas durch Klänge wissen. Wir können Wissen über die spezifische Erzeugung von Klängen erwerben und weitergeben, oder aber Nachrichten – etwa eine Warnung – klanglich übermitteln. Diese vielfältigen Formen von Klangwissen können auf sehr (...) unterschiedliche Weisen zum Gegenstand wissenschaftlicher Untersuchungen gemacht werden. Der vorliegende Band zu auditiven Wissenskulturen ist ein Versuch, jene üblicherweise in verschiedenen Disziplinen wie Soziologie und Anthropologie, in Geschichte, Psychologie, Ethnologie und Philosophie der Musik oder in Medienwissenschaften verorteten Zugänge zu auditivem Wissen in ein produktives interdisziplinäres Gespräch zu bringen. (shrink)

The public accounting profession has long relied on its reputation for integrity and veracity as justification for its professional status and monopoly privilege predicated on claims of acting in the public interest. If such status and privilege are to be justified and sustained, serious consideration of what constitutes ethical behavior, how such behavior is motivated as well as an explicit recognition of the rights and interests of affected parties constitutes an ethical imperative for the profession. Traditionally, work on ethics and (...) auditing is quite narrow, failing to recognize the social context of individual actions, failing to identify the relevant constituencies of the profession, and failing to articulate processes through which the constituencies interests can be identified. Generally, the accounting literature has taken a cognitive perspective on ethical decision making which views the resolution of ethical dilemmas as primarily a function of the moral makeup of the actor responding within the context of the Code of Professional Conduct. The purpose of this paper is to broaden the theoretical base of ethical research, specifically within the area of professional accounting and more generally in the area of business. We propose the application of structuration theory in conjunction with stakeholder theory and a responsibility ethic. The application of stakeholder theory is a means for identifying affected constituencies. A responsibility ethic recognizes the situatedness of an individual within an ongoing professional community. Structuration theory provides a theoretical framework for articulating and investigating both the structures within which action is carried out as well as the interaction between the social structures and the actors. Taken together, the theories allow for an enhanced ability to define ethical behavior within a business context and to understand the contextual antecedents and consequences of ethical acts. (shrink)

BackgroundPrevious studies have indicated that failure to report ethical approval is common in health science articles. In social sciences, the occurrence is unknown. The Swedish Ethics Review Act requests that sensitive personal data, in accordance with the EU General Data Protection Regulation (GDPR), should undergo independent ethical review, irrespective of academic discipline. We have explored the adherence to this regulation. MethodsUsing the Web of Science databases, we reviewed 600 consecutive articles from three domains (health sciences with and without somatic (...) focus and social sciences) based on identifiable personal data published in 2020. ResultsInformation on ethical review was lacking in 12 of 200 health science articles with somatic focus (6%), 21 of 200 health science articles with non-somatic focus (11%), and in 54 of 200 social science articles (27%; p < 0.001 vs. both groups of health science articles). Failure to report on ethical approval was more common in (a) observational than in interventional studies (p < 0.01), (b) articles with only 1–2 authors (p < 0.001) and (c) health science articles from universities without a medical school (p < 0.001). There was no significant association between journal impact factor and failure to report ethical approval.ConclusionsWe conclude that reporting of research ethics approval is reasonably good, but not strict, in health science articles. Failure to report ethical approval is about three times more frequent in social sciences compared to health sciences. Improved adherence seems needed particularly in observational studies, in articles with few authors and in social science research. (shrink)

. The aim of this paper is to put forward an ethical framework for the conceptualization and development of ethics audits, here understood as a catalyst for company dialogue and in general, for management of ethics in the company. Ethics auditing is understood as the opportunity and agreement to devise a system to inform on ethical corporate behavior. This system essentially aims to increase the transparency and credibility of the companys commitment to ethics. At the same time, the process of (...) elaborating this system allows us to introduce the moral dimension into company actions and decisions, thereby completing a key dimension of the production, maintenance and development of trust capital. To this end, the following four steps are taken. First, we analyze the relation between ethics auditing and trust as a basic moral resource in the dialogue between the company and its various stakeholders. Second, we examine the social balance sheet as a precursor to ethics auditing and focus on what prevents it from going further. Third, we attempt to reconstruct the basic moral assumptions underlying the companys social responsibility from the discourse ethics approach. Finally, we present a methodological framework from which to carry out our proposal, which embraces two basic theoretical perspectives stakeholder theory and the values derived from discourse ethics as a normative framework. (shrink)

Organisations increasingly use automated decision-making systems (ADMS) to inform decisions that affect humans and their environment. While the use of ADMS can improve the accuracy and efficiency of decision-making processes, it is also coupled with ethical challenges. Unfortunately, the governance mechanisms currently used to oversee human decision-making often fail when applied to ADMS. In previous work, we proposed that ethics-based auditing (EBA)—that is, a structured process by which ADMS are assessed for consistency with relevant principles or norms—can (a) help organisations (...) verify claims about their ADMS and (b) provide decision-subjects with justifications for the outputs produced by ADMS. In this article, we outline the conditions under which EBA procedures can be feasible and effective in practice. First, we argue that EBA is best understood as a ‘soft’ yet ‘formal’ governance mechanism. This implies that the main responsibility of auditors should be to spark ethical deliberation at key intervention points throughout the software development process and ensure that there is sufficient documentation to respond to potential inquiries. Second, we frame AMDS as parts of larger sociotechnical systems to demonstrate that to be feasible and effective, EBA procedures must link to intervention points that span all levels of organisational governance and all phases of the software lifecycle. The main function of EBA should, therefore, be to inform, formalise, assess, and interlink existing governance structures. Finally, we discuss the policy implications of our findings. To support the emergence of feasible and effective EBA procedures, policymakers and regulators could provide standardised reporting formats, facilitate knowledge exchange, provide guidance on how to resolve normative tensions, and create an independent body to oversee EBA of ADMS. (shrink)

Social investing, though not yet fully mainstream, has the potential to obtain such status. Questions relating to the future of social investing include the following. (1) What properly falls within the ambit of social investing? Assuming that no single definition of social responsibility is feasible, what then are the limits? (2) What do we need to know about investor psychology concerning social investing? What motivates people to buy socially screened investments and why do they sometimes (...) act inconsistently? (3) How can we improve the measures of social performance? Is it possible to develop GAAP and GAAS equivalents for social reporting? (4) Should social reports by firms be audited? If so, how? (5) What sorts of public policies are necessary to support the social screening of investments? (shrink)

To effectively pursue ethical action, the business community must recognize that the fundamental form of human association is not the "social contract" into which persons enter as atomic individuals, making partial commitments to each other for the purpose of gaining limited common ends or of satisfying certain laws. The fundamental form of human association is rather the face to face community in which ongoing commitments are the rule and in which aspects of every individual''s experience are conditioned by the (...) continuing membership. The following discussion initiates a preliminary phase in the consideration of what constitutes ethical issues associated with the business applications of expert systems. The focus is on knowledge based expert system applications in public accounting, specifically in the audit domain. Prior research on the development and use of expert systems in auditing has focused on a limited set of ethical issues. Niebuhr''s theory of the "the responsible self" is used here to broaden the scope of what constitutes an ethical issue and provides a framework for identifying responsible action. Within this framework, an action is responsible if it takes into consideration ongoing relationships among the stakeholder groups affected. Actions prior to the development of the system along with the potential consequences for the system must be considered. The discursive requirements that provide the context and conditions necessary for implementing the proposed theoretical framework are presented and an illustration of how the responsibility ethic can be implemented in the audit expert system domain is developed. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 718-740, July 2022.

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 718-740, July 2022.

This paper reviews the experience of 174 of Canada's largest 1500 public and private sector corporations which have begun to incorporate sustainable development management and reporting as part of their operations. Answers are provided to three main questions: Why have they implemented this initiative? What progress has been made in terms of sustainability audit practice – frequency, focus, organization of the audit team –, internal communication, and external reporting? And where has, and will the leadership for the sustainability (...) audit movement come from as why? Sustainable development auditing and reporting in Canada is voluntary. Practice varies from an elementary level to a sophisticated integrated assessment of social, environmental, labour, sourcing and trading, and governance issues. The depth of practice and experience in this area depends on several factors, including: corporate commitment, the degree of public perception of sector-wide environmental issues, exposure to legal liability, and the extent of dialogue and transparency associated with the auditing process. Differences of opinion about accounting and auditing standards as well as whether all, or parts of, audits should be independent are explored. The sources of data used for this paper include the EthicScan Corporate 1500 DataBase, The Corporate Ethics Monitor, various reports prepared by EthicScan Canada, and the consultancies of both authors. (shrink)

“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.

The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; (...) Cormier and Magnan, Journal of International Financial Management and Accounting 1(2), 171–195, 2003; Cormier et al., European Accounting Review 14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. (shrink)

Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on audit firms’ pricing decisions in the US. We measure the intensity of religiosity by the number of adherents relative to the total population in a county and demonstrate that increased (...) religious adherence operates as an institutionalized monitoring mechanism that decreases audit risk and audit costs, which is, in turn, reflected in reduced audit pricing. Additional tests suggest that the impact of religiosity on auditors’ pricing decisions is not differentiated by levels of auditor expertise but that audit fees are determined by an auditor’s relative location in a market sector and religious adherence. We conclude that religious adherence reduces the need for shareholders to bear the costs of monitoring agents, a finding which could be of importance for market participants and regulators. (shrink)

For years, the number of opaque algorithmic decision-making systems (ADM systems) with a large impact on society has been increasing: e.g., systems that compute decisions about future recidivism of criminals, credit worthiness, or the many small decision computing systems within social networks that create rankings, provide recommendations, or filter content. Concerns that such a system makes biased decisions can be difficult to investigate: be it by people affected, NGOs, stakeholders, governmental testing and auditing authorities, or other external parties. Scientific (...) testing and auditing literature rarely focuses on the specific needs for such investigations and suffers from ambiguous terminologies. With this paper, we aim to support this investigation process by collecting, explaining, and categorizing methods of testing for bias, which are applicable to black-box systems, given that inputs and respective outputs can be observed. For this purpose, we provide a taxonomy that can be used to select suitable test methods adapted to the respective situation. This taxonomy takes multiple aspects into account, for example the effort to implement a given test method, its technical requirement (such as the need of ground truth) and social constraints of the investigation, e.g., the protection of business secrets. Furthermore, we analyze which test method can be used in the context of which black box audit concept. It turns out that various factors, such as the type of black box audit or the lack of an oracle, may limit the selection of applicable tests. With the help of this paper, people or organizations who want to test an ADM system for bias can identify which test methods and auditing concepts are applicable and what implications they entail. (shrink)