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Wm Dennis Huber - One of the best experts on this subject based on the ideXlab platform.
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forensic accounting corporations Codes of Ethics and standards of practice a comparison
International Journal of Accounting Auditing and Performance Evaluation, 2013Co-Authors: Wm Dennis HuberAbstract:This is the first study to critically compare the Codes of Ethics and standards of practice of forensic accounting corporations and whether forensic accountants understand the difference between the Codes and standards. This study examines the extent to which forensic accountants are knowledgeable about forensic accounting corporations’ Codes and standards, and whether they are able to differentiate the differences between them. A survey of 182 forensic accountants found that a significant number of forensic accountants did not investigate the Codes and standards prior to receiving their certifications. The results further revealed that a significant number of forensic accountants incorrectly believe that the Codes and standards are substantially similar when they are significantly different. This raises questions regarding forensic accountants’ investigative ability. It raises further questions concerning forensic accountants’ commitment to maintaining high ethical standards and standards of practice. The results suggest a need for reform within the forensic certification industry, for the establishment of an independent agency to monitor and accredit forensic accounting corporations and their certifications, or alternatively for state or federal regulations to enforce minimum standards for forensic accounting corporations and the certifications.
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forensic accountants Codes of Ethics and forensic accounting corporations
Social Science Research Network, 2011Co-Authors: Wm Dennis HuberAbstract:A survey reveals that a significant number of forensic accountants believe it is important that corporations that issue certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status. However, there are for-profit forensic accounting corporations that do not disclose their legal status. Not surprising given this failure to disclose, a significant number of forensic accountants do not know the legal status of the corporations that issued their certifications and many incorrectly believe that the corporations that issued their certifications are not-for-profit. The survey also found that, while most forensic accountants believe it is important that forensic accounting corporations have a procedure for enforcing compliance with their Codes of Ethics, many forensic accountants hold certifications from corporations that either do not have a Code of Ethics or do not have a procedure for enforcing their Codes. Recommendations are made for the forensic accounting profession to adopt and enforce a uniform Code of Ethics and for all forensic accounting corporations to increase transparency by disclosing their legal status. This is the working paper version of the paper that was published in Journal of Forensic Studies in Accounting and Business, 5(1), pp. 70-101. Fall 2013.
Helena Leinokilpi - One of the best experts on this subject based on the ideXlab platform.
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comparison of nurse educators and nursing students descriptions of teaching Codes of Ethics
Nursing Ethics, 2011Co-Authors: Olivia Numminen, Helena Leinokilpi, Arie Van Der Arend, Jouko KatajistoAbstract:This study analysed teaching of nurses' Codes of Ethics in basic nursing education in Finland. A total of 183 educators and 214 students responded to a structured questionnaire. The data was analysed by SPSS. Teaching of nurses' Codes was rather extensive. The nurse-patient relationship was highlighted. Educators assessed their teaching statistically significantly more extensive than what students' perceptions were. The use of teaching and evaluation methods was conventional, but differences between the groups concerning the use of these methods were statistically significant. Students' knowledge of and their ability to apply the Codes was mediocre. Most educators and students assessed educators' knowledge of the Codes as adequate for teaching. These educators also taught the Codes more extensively and these students perceived the teaching as more extensive. Otherwise educators' and students' socio-demographic variables had little association with the teaching. Research should focus on the organization and effectiveness of Ethics education, and on educators' competence.
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ethical problems in nursing management the role of Codes of Ethics
Nursing Ethics, 2010Co-Authors: Elina Aitamaa, Pauli Puukka, Helena Leinokilpi, Riitta SuhonenAbstract:The aim of this study was to identify the ethical problems that nurse managers encounter in their work and the role of Codes of Ethics in the solutions to these difficulties. The data were collected using a structured questionnaire and analysed statistically. The target sample included all nurse managers in 21 specialized health care or primary health care organizations in two hospital districts in Finland (N = 501; response rate 41%). The most common ethical problems concerned resource allocation as well as providing and developing high quality care. This was the case in different managerial positions as well as in types of organization. Professional Codes of Ethics were used more often for problems related to patients’ care compared with issues of resource allocation. Nurse managers at middle or strategic management levels used Codes of Ethics more often than those in charge of a ward. More research is required to investigate ethical decision making in nursing management, especially with regard to probl...
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ethical problems in nursing management the role of Codes of Ethics
Nursing Ethics, 2010Co-Authors: Elina Aitamaa, Pauli Puukka, Helena Leinokilpi, Riitta SuhonenAbstract:The aim of this study was to identify the ethical problems that nurse managers encounter in their work and the role of Codes of Ethics in the solutions to these difficulties. The data were collected using a structured questionnaire and analysed statistically. The target sample included all nurse managers in 21 specialized health care or primary health care organizations in two hospital districts in Finland (N = 501; response rate 41%). The most common ethical problems concerned resource allocation as well as providing and developing high quality care. This was the case in different managerial positions as well as in types of organization. Professional Codes of Ethics were used more often for problems related to patients' care compared with issues of resource allocation. Nurse managers at middle or strategic management levels used Codes of Ethics more often than those in charge of a ward. More research is required to investigate ethical decision making in nursing management, especially with regard to problem solving. In addition, new guidelines and continuing education in Ethics are important for management personnel.
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nursing students and teaching of Codes of Ethics an empirical research study
International Nursing Review, 2009Co-Authors: Olivia Numminen, Helena Leinokilpi, Arie Van Der Arend, Jouko KatajistoAbstract:Aim: To explore graduating nursing students' perception of nurse educators' teaching of Codes of Ethics in polytechnics providing basic nursing education in Finland. Background: Codes of Ethics are regarded as an essential content in most nursing Ethics curricula. However, little is known about how their teaching is implemented. Methods: Descriptive, cross-sectional design was used in this study. A total of 214 nursing students responded to a structured questionnaire with one open-ended question. The data was analysed statistically by SPSS and content analysis. Findings: Students perceived teaching of the Codes as fairly extensive. The emphasis was on the nurse–patient relationship. Less attention was paid to nursing in wider social contexts. Educators' use of teaching and evaluation methods was narrow. Students whose teaching had been integrated into clinical training perceived that teaching had been more extensive. However, students did not perceive integration to clinical training as a much used teaching format. Students assessed their own knowledge and ability to apply the Codes as mediocre. Those educators, whose knowledge about the Codes students had assessed as adequate, were also perceived to teach the Codes more extensively. Conclusions: Regardless of the responding students' positive description of the teaching, the findings should be interpreted with caution, due to the students' limited interest to respond. In teaching Ethics, particular attention should be paid to more versatile use of teaching and evaluation methods, organization of integrated teaching, educators' competence in Ethics, and student outcomes so that the importance of Ethics would come across to all nursing students.
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nurses Codes of Ethics in practice and education a review of the literature
Scandinavian Journal of Caring Sciences, 2009Co-Authors: Olivia Numminen, Arie Van Der Arend, Helena LeinokilpiAbstract:The purpose of this review was to provide an overview of the empirical literature on nurses' Codes of Ethics in practice and education covering the time from 1980 to August 2007. The focus was on methodological issues, main domains of interest and findings of the studies. The aim of the review was to identify knowledge gaps and to provide recommendations for further research. Research on the Codes of Ethics in nursing is scarce. The main domains of interest were education, nurses' knowledge and use of the Codes, the content and functions of the Codes, and moral behaviour and values related to the Codes. Education of the Codes was important, and it had a positive impact on students' moral behaviour measured by an instrument based on the Codes. Nurses' knowledge and use of the Codes was deficient. Nurses' practice was guided by environmental contexts and personal experiences rather than the Codes. However, nurses' values espoused those of the Codes. The nurse-patient relationship was the best known aspect of the Codes. Methodological diversity, a small number of studies focusing on several domains of interest warrants care in the interpretation of the findings. Further research should focus particularly on the education of the Codes, covering the realization of the teaching process, evaluation of outcomes and organization of education. Cooperation between theoretical education and clinical practice should be explored. Research of the meaning of the Codes and their functions for nurses, nurses' moral behaviour and professional values is needed. Research should cover all levels and areas of nursing and reach beyond the nurse-patient relationship to relationships with colleagues, other health professions, organizations and the society. The use of more varied methodological approaches is suggested.
Michael Callaghan - One of the best experts on this subject based on the ideXlab platform.
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implementation communication and benefits of corporate Codes of Ethics an international and longitudinal approach for australia canada and sweden
Business Ethics: A European Review, 2009Co-Authors: Goran Svensson, Greg Wood, Jang B Singh, Michael CallaghanAbstract:This paper examines the implementation, communication and benefits of corporate Codes of Ethics by the top companies operating in Australia, Canada and Sweden. It provides an international comparison across three continents. It is also based on a longitudinal approach where three national surveys were performed in 2001–2002 and replications of the same surveys were performed in 2005–2006. The empirical findings of this research show in all three countries that large organisations indicate a substantial interest in corporate Codes of Ethics. There are, however, differences in the ways that the companies in each country implement and communicate their corporate Codes of Ethics and the benefits that they see being derived from them. The longitudinal comparison between 2001–2002 and 2005–2006 indicates changes in the implementation, communication and benefits of corporate Codes of Ethics in the three countries.
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communicating the ethos of Codes of Ethics within the organization a comparison of the largest private sector organizations in sweden and turkey
Journal of Management Development, 2008Co-Authors: Arzu Ulgen Aydinlik, Goran Svensson, Greg Wood, Dilek Donmez, Michael CallaghanAbstract:Purpose – The purpose of the paper is to examine the ways that the largest private sector organizations in Sweden and Turkey communicate the intent of their Codes of Ethics to their employees.Design/methodology/approach – Primary data were obtained via a self‐administered mail questionnaire distributed to a census of the top 500 private sector organizations based on revenue in each country.Findings – The research identified some interesting findings that showed that the small group of companies in Turkey that have a code may appear to be more “advanced” in Ethics artifacts usage than Sweden. Such a conclusion is counter‐intuitive as one would have expected a developed nation like Sweden to be more advanced in these measures than a developing nation such as Turkey. Culture may play a large role in the implementation of Ethics artifacts in corporations and could be a major reason for this difference.Research limitations/implications – As this is such a new area of investigation in Turkey, the responses amou...
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Codes of Ethics in corporate sweden
Corporate Governance, 2006Co-Authors: Goran Svensson, Greg Wood, Michael CallaghanAbstract:Purpose – The purpose of the study is to examine and describe the use of Codes of Ethics in the top 100 companies operating in the Swedish corporate sector. This paper reports on the responses of those companies that possessed a code of Ethics.Design/methodology/approach – A three‐stage research procedure was used. First, a questionnaire was sent to the public relations managers of the top 100 companies operating in the Swedish corporate sector (based on revenue). Companies were asked to answer up to 29 questions and to supply a copy of their code of Ethics. The second stage involved content analysis of the Codes of Ethics supplied by survey respondents. The third stage involved a more detailed follow‐up of a smaller group of firms that appeared to be close to best practice. Findings for Stage 1 of the research are reported in this paper. The areas of questioning were: how common are Codes of Ethics? Who was involved in the development of these Codes? What are the reasons for the Codes? How are they imple...
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a comparative study of the contents of corporate Codes of Ethics in australia canada and sweden
Journal of World Business, 2005Co-Authors: Jang B Singh, Goran Svensson, Greg Wood, Emily F Carasco, Michael CallaghanAbstract:This paper reports on and analyzes the contents of 197 corporate Codes of Ethics (78 Australian, 80 Canadian and 39 Swedish). Among other things, it was found that the contents of the Australian and Canadian Codes were similar, reflecting the similar histories and cultures (as measured by Hofstede's dimensions) of these two countries. Further, the contents of the Swedish Codes were found to be very different from the Australian and Canadian Codes in some areas, reflecting the cultural differences between Sweden and the other two countries.
Greg Wood - One of the best experts on this subject based on the ideXlab platform.
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implementation communication and benefits of corporate Codes of Ethics an international and longitudinal approach for australia canada and sweden
Business Ethics: A European Review, 2009Co-Authors: Goran Svensson, Greg Wood, Jang B Singh, Michael CallaghanAbstract:This paper examines the implementation, communication and benefits of corporate Codes of Ethics by the top companies operating in Australia, Canada and Sweden. It provides an international comparison across three continents. It is also based on a longitudinal approach where three national surveys were performed in 2001–2002 and replications of the same surveys were performed in 2005–2006. The empirical findings of this research show in all three countries that large organisations indicate a substantial interest in corporate Codes of Ethics. There are, however, differences in the ways that the companies in each country implement and communicate their corporate Codes of Ethics and the benefits that they see being derived from them. The longitudinal comparison between 2001–2002 and 2005–2006 indicates changes in the implementation, communication and benefits of corporate Codes of Ethics in the three countries.
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communicating the ethos of Codes of Ethics within the organization a comparison of the largest private sector organizations in sweden and turkey
Journal of Management Development, 2008Co-Authors: Arzu Ulgen Aydinlik, Goran Svensson, Greg Wood, Dilek Donmez, Michael CallaghanAbstract:Purpose – The purpose of the paper is to examine the ways that the largest private sector organizations in Sweden and Turkey communicate the intent of their Codes of Ethics to their employees.Design/methodology/approach – Primary data were obtained via a self‐administered mail questionnaire distributed to a census of the top 500 private sector organizations based on revenue in each country.Findings – The research identified some interesting findings that showed that the small group of companies in Turkey that have a code may appear to be more “advanced” in Ethics artifacts usage than Sweden. Such a conclusion is counter‐intuitive as one would have expected a developed nation like Sweden to be more advanced in these measures than a developing nation such as Turkey. Culture may play a large role in the implementation of Ethics artifacts in corporations and could be a major reason for this difference.Research limitations/implications – As this is such a new area of investigation in Turkey, the responses amou...
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Codes of Ethics in corporate sweden
Corporate Governance, 2006Co-Authors: Goran Svensson, Greg Wood, Michael CallaghanAbstract:Purpose – The purpose of the study is to examine and describe the use of Codes of Ethics in the top 100 companies operating in the Swedish corporate sector. This paper reports on the responses of those companies that possessed a code of Ethics.Design/methodology/approach – A three‐stage research procedure was used. First, a questionnaire was sent to the public relations managers of the top 100 companies operating in the Swedish corporate sector (based on revenue). Companies were asked to answer up to 29 questions and to supply a copy of their code of Ethics. The second stage involved content analysis of the Codes of Ethics supplied by survey respondents. The third stage involved a more detailed follow‐up of a smaller group of firms that appeared to be close to best practice. Findings for Stage 1 of the research are reported in this paper. The areas of questioning were: how common are Codes of Ethics? Who was involved in the development of these Codes? What are the reasons for the Codes? How are they imple...
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a comparative study of the contents of corporate Codes of Ethics in australia canada and sweden
Journal of World Business, 2005Co-Authors: Jang B Singh, Goran Svensson, Greg Wood, Emily F Carasco, Michael CallaghanAbstract:This paper reports on and analyzes the contents of 197 corporate Codes of Ethics (78 Australian, 80 Canadian and 39 Swedish). Among other things, it was found that the contents of the Australian and Canadian Codes were similar, reflecting the similar histories and cultures (as measured by Hofstede's dimensions) of these two countries. Further, the contents of the Swedish Codes were found to be very different from the Australian and Canadian Codes in some areas, reflecting the cultural differences between Sweden and the other two countries.
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Codes of Ethics best practice in the swedish public sector a pubsec scale
International Journal of Public Sector Management, 2004Co-Authors: Goran Svensson, Greg WoodAbstract:This article examines the results of a study conducted of the top 100 public sector units in Sweden. The aim of the study was to examine and describe the Codes of Ethics in these Swedish public sector units. Reports on the responses of 27 public sector units that possessed a code of Ethics. The content analyses of these Codes indicate that they have only recently become an interest in public Sweden. Many public sector units are in the early stages of development and assimilation of Codes of Ethics artefacts into overall Ethics policies in the organization. A customized PUBSEC‐scale was used to measure and evaluate the content of the Codes. The code of Ethics best practice in the Swedish public sector has been used to develop a public sector scale consisting of seven dimensions and 41 items. The PUBSEC‐scale differs from the current private sector scales in literature, owing to the specific characteristics of the public sector.
Jang B Singh - One of the best experts on this subject based on the ideXlab platform.
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determinants of the effectiveness of corporate Codes of Ethics an empirical study
Journal of Business Ethics, 2011Co-Authors: Jang B SinghAbstract:Recent figures reported by KPMG confirm the growing prevalence of corporate Codes of Ethics globally. Svensson et al. (Bus Ethics 18:389–407, 2009) in surveys of the largest corporations in Australia, Canada, and Sweden found a similar trend. The increased prevalence of corporate Codes of Ethics has been accompanied by heightened research interest in various aspects of these documents, e.g., the contents and focus of the Codes. However, there is a paucity of research examining the effectiveness of these documents and the organizational infrastructure that accompany them. This study, based on a survey of Canada’s largest corporations, sought to empirically assess the determinants of the effectiveness of corporate Codes of Ethics by regressing managers’ perceptions of code effectiveness against various elements of Ethics programs. It was found that, in a statistically significant model, eighteen independent variables explain 58.5% of the variance in the perceived effectiveness of corporate Codes of Ethics.
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implementation communication and benefits of corporate Codes of Ethics an international and longitudinal approach for australia canada and sweden
Business Ethics: A European Review, 2009Co-Authors: Goran Svensson, Greg Wood, Jang B Singh, Michael CallaghanAbstract:This paper examines the implementation, communication and benefits of corporate Codes of Ethics by the top companies operating in Australia, Canada and Sweden. It provides an international comparison across three continents. It is also based on a longitudinal approach where three national surveys were performed in 2001–2002 and replications of the same surveys were performed in 2005–2006. The empirical findings of this research show in all three countries that large organisations indicate a substantial interest in corporate Codes of Ethics. There are, however, differences in the ways that the companies in each country implement and communicate their corporate Codes of Ethics and the benefits that they see being derived from them. The longitudinal comparison between 2001–2002 and 2005–2006 indicates changes in the implementation, communication and benefits of corporate Codes of Ethics in the three countries.
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a comparison of the contents of the Codes of Ethics of canada s largest corporations in 1992 and 2003
Journal of Business Ethics, 2006Co-Authors: Jang B SinghAbstract:This paper compares the findings of content analyses of the corporate Codes of Ethics of Canada’s largest corporations in 1992 and 2003. For both years, a modified version of a technique used in several other studies was used to determine and categorize the contents of the Codes. It was found, inter alia, that, in 2003, as in 1992, more of the Codes were concerned with conduct against the firm than with conduct on behalf of the firm. Among the changes from 1992 to 2003 were a significant increase in the frequency of mention of environmental affairs, legal responsibility as the basis of Codes and enforcement/compliance procedures.
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a comparative study of the contents of corporate Codes of Ethics in australia canada and sweden
Journal of World Business, 2005Co-Authors: Jang B Singh, Goran Svensson, Greg Wood, Emily F Carasco, Michael CallaghanAbstract:This paper reports on and analyzes the contents of 197 corporate Codes of Ethics (78 Australian, 80 Canadian and 39 Swedish). Among other things, it was found that the contents of the Australian and Canadian Codes were similar, reflecting the similar histories and cultures (as measured by Hofstede's dimensions) of these two countries. Further, the contents of the Swedish Codes were found to be very different from the Australian and Canadian Codes in some areas, reflecting the cultural differences between Sweden and the other two countries.
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the content and focus of canadian corporate Codes of Ethics
Journal of Business Ethics, 1992Co-Authors: Maurica Lefebvre, Jang B SinghAbstract:This paper primarily reports the findings of content analyses of seventy-five Codes of Ethics ofFinancial Post 500 corporations. The contents of each code were comprehensively evaluated along sixty-one criteria according to four levels. It was found that the focus of these Codes was the protection of the firm. While some of them refer to issues of social responsibility, they are principally concerned with conduct against the firm.