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  1. Effective Corporate Codes of Ethics: Perceptions of Code Users.Mark S. Schwartz - 2004 - Journal of Business Ethics 55 (4):321-341.
    The study examines employee, managerial, and ethics officer perceptions regarding their companies codes of ethics. The study moves beyond examining the mere existence of a code of ethics to consider the role that code content and code process (i.e. creation, implementation, and administration) might play with respect to the effectiveness of codes in influencing behavior. Fifty-seven in-depth, semi-structured interviews of employees, managers, and ethics officers were conducted at four large Canadian companies. The factors viewed by respondents to be important with (...)
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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 (4):S24-S40.
    The aim of this article is to discuss quantitative content analysis as established in communication sciences as a method for research in business ethics. We argue that communication sciences and business ethics are neighboring disciplines, which allow the transfer of quantitative content analysis from communication sciences to business ethics. Technically, quantitative content analysis can be applied through human as well as software coding. Examples for both applications are provided and discussed. We make reference to the software solutions ‘Leximancer’, ‘Crawdad’, and (...)
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  • A Content Analysis of Whistleblowing Policies of Leading European Companies.Harold Hassink, Meinderd de Vries & Laury Bollen - 2007 - Journal of Business Ethics 75 (1):25 - 44.
    Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing policies have been implemented in a growing number of companies. Existing research indicates that this type of governance codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content of corporate whistleblowing policies is important to understand their (...)
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  • A Content Analysis of Whistleblowing Policies of Leading European Companies.Harold Hassink, Meinderd Vries & Laury Bollen - 2007 - Journal of Business Ethics 75 (1):25-44.
    Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing policies have been implemented in a growing number of companies. Existing research indicates that this type of governance codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content of corporate whistleblowing policies is important to understand their (...)
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  • Ethical Codes in Sports Organizations: Classification Framework, Content Analysis, and the Influence of Content on Code Effectiveness.Els De Waegeneer, Jeroen Van De Sompele & Annick Willem - 2016 - Journal of Business Ethics 136 (3):587-598.
    Sports organizations face various ethical challenges. To tackle these, ethical codes are becoming increasingly popular instruments. However, a lot of questions remain concerning their effectiveness. There is a particular lack of knowledge when it comes to their form and content, and on the influence of these features on the effectiveness of these codes of ethics. Therefore, we developed a framework to analyze ethical codes and used this to assess codes of ethics in sports clubs from six disciplines. The form and (...)
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  • The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics.Curtis E. Clements, John D. Neill & O. Scott Stovall - 2009 - Journal of Business Ethics 90 (S3):383-391.
    The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...)
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  • An Analysis of International Accounting Codes of Conduct.Curtis Clements, John D. Neill & O. Scott Stovall - 2009 - Journal of Business Ethics 87 (1):173 - 183.
    The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...)
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  • Pioneering in Ethics Teaching: The Case of Management Accounting in Universities in the British Usles.Roberta Bampton & Christopher J. Cowton - 2002 - Teaching Business Ethics 6 (3):279-295.
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