Publications Database

Welcome to the new Schulich Peer-Reviewed Publication Database!

The database is currently in beta-testing and will be updated with more features as time goes on. In the meantime, stakeholders are free to explore our faculty’s numerous works. The left-hand panel affords the ability to search by the following:

  • Faculty Member’s Name;
  • Area of Expertise;
  • Whether the Publication is Open-Access (free for public download);
  • Journal Name; and
  • Date Range.

At present, the database covers publications from 2012 to 2020, but will extend further back in the future. In addition to listing publications, the database includes two types of impact metrics: Altmetrics and Plum. The database will be updated annually with most recent publications from our faculty.

If you have any questions or input, please don’t hesitate to get in touch.

 

Search Results

Krista Fiolleau, Pier-Luc Nappert and Linda Thorne (2023). "The professional responsibility of accountants as re-defined by the inclusion of the NOCLAR standard in the Code of Ethics", Research Handbook on Accounting and Ethics 2023, 19-34.

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Keywords
Abstract We explore how a recent major change to the International Ethics Standards Board for Accountants (IESBA) Code of Ethics has redefined professional responsibility of professional accountants throughout the globe. Already adopted by the International Federation of Accountants (IFAC) in 2017, a new revision to the Code entitled NOCLAR is currently being rolled out to its approximately 134-member countries’ Code of Ethics. NOCLAR, an acronym for non-compliance with laws and regulations, identifies the actions to be taken by professional accountants when they suspect fraud or a breach of a law by a client or an employer, thereby allowing them to breach the principle of confidentiality (IESBA, 2012). While the previous Code of Ethics was confusing regarding professional accountants’ responsibilities to act when faced with fraud or illegal acts, the NOCLAR standard explicitly requires professional accountants to discuss suspicions with their employers and/or clients and then grants professional accountants the privilege to report fraud to an external authority if they determine that it has not been appropriately resolved. Furthermore, the NOCLAR standard differentiates the actions to be taken by professional accountants when faced with non-compliance with laws and regulations, based upon their role with the firm. In this chapter, we discuss the original Code of Ethics and the challenges associated with the original Code particularly with respect to the principle of confidentiality for those encountering fraud and illegal acts. Next, we present and discuss the NOCLAR change to the Code of Ethics through a Hohfeldian (1919) legal analysis. Finally, we present the implications of this change for and challenges still to be faced by the accounting profession after the adoption of the NOCLAR standard.