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  1. Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates.Janie Bérubé & Yves Gendron - forthcoming - Journal of Business Ethics:1-19.
    For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, when the first (...)
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  • Business Ethics and Quantification: Towards an Ethics of Numbers.Gazi Islam - forthcoming - Journal of Business Ethics:1-17.
    Social practices of quantification, or the production and communication of numbers, have been recognized as important foundations of organizational knowledge, as well as sources of power. With the advent of increasingly sophisticated digital tools to capture and extract numerical data from social life, however, there is a pressing need to understand the ethical stakes of quantification. The current study examines quantification from an ethical lens, to frame and promote a research agenda around the ethics of quantification. After a brief overview (...)
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  • Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?K. Vithana, T. Soobaroyen & C. G. Ntim - 2019 - Journal of Business Ethics 169 (3):475-497.
    Our study analyses the nature, quality and extent of human resource disclosures of UK Financial Times Stock Exchange 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the 5-year period following the then Labour government’s attempts to encourage firms to formally report on their human resource management practices and to foster deeper employer–employee engagement. First, we evaluate the degree to which companies report comprehensively on a number of HRD items (...)
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  • Non-Audit Engagements and the Creation of Public Value: Consequences for the Public Interest.Bertrand Malsch, Marie-Soleil Tremblay & Jeffrey Cohen - forthcoming - Journal of Business Ethics:1-13.
    In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective by analyzing and (...)
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  • Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics.Mouna Hazgui & Marion Brivot - forthcoming - Journal of Business Ethics:1-18.
    This qualitative field study is based on interviews with 20 experienced audit partners in France and documents the dialogical dimension of ethical deliberation in auditing. We ask: do audit partners consult each other when faced with an ethical dilemma at work? Who among their peers do they prefer to consult and why? Our analysis provides evidence that audit partners do not deliberate alone, contrary to what psychological experimental research on audit ethics usually postulates. When faced with an uncertain situation in (...)
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