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Keywords: ethics
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Journal Articles
Accounting and the Public Interest 1–9.
Published: 04 August 2023
...Regan N. Schmidt ABSTRACT Boulianne, Lecompte, and Fortin (2023) investigate how audit firms, auditing regulators, and the accounting profession publicly acknowledge ethics in technology before and during the early stages of the pandemic. In this discussion, I situate the paper in a broader...
Journal Articles
Accounting and the Public Interest 1–18.
Published: 27 July 2023
...Emilio Boulianne; Annie Lecompte; Mélissa Fortin ABSTRACT A pandemic is an exceptional context involving radical disruptions for organizations and society. Ethical considerations evolve among individuals and organizations, and the way technology is used is an important factor in this evolution. We...
Journal Articles
Accounting and the Public Interest (2020) 20 (1): 172–192.
Published: 01 December 2020
... ethics reporting platform virtual agent Fraud has severe consequences to society and the economy, and employee reports are considered to be an effective means of fraud detection ( Association of Certified Fraud Examiners [ACFE] 2016 ; Dyck, Morse, and Zingales 2010 ). Public companies...
Journal Articles