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

Linda Thorne, Krista Fiolleau, Carolyn MacTavish, Pier-Luc Nappert & Sameera Khatoon (2024). "An Experimental Study of a Change in Professional Accountants’ Code of Ethics: The Influence of NOCLAR on the Duty to Report Illegal Acts to an External Authority", Journal of Business Ethics, 191, 535–549.

View Paper

Keywords
Abstract This paper examines the effect of the 2018 change to the International Ethics Standards Board for Accountants (IESBA) Code of Ethics, NOCLAR, which is currently being rolled out to its approximately 138-member countries’ Code of Ethics. NOCLAR is an acronym for non-compliance with laws and regulations, and as enacted, NOCLAR adds language to the Code of Ethics that explicitly grants accountants the right to break confidentiality in the face of illegal acts (IESBA, http://www.ifac.org/publications-resources/responding-suspected-illegal-act, 2012). We use an experiment involving 113 Chartered/Certified Professional Accountants (CPA) from the US and Canada to examine how NOCLAR influences professional responsibility. We find that NOCLAR clarifies professional accountants’ professional responsibility to report fraud and elevates their professional responsibility to report illegal acts to an external authority. Implications for the accounting profession, society, and the implementation of the Code of Ethics are discussed.