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The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian view. Prior research, conducted in Anglo-American countries has shown that the auditing profession has focussed primarily on protecting the private interests of the profession. Hence, there is a need to conduct research on this topic in a code law country where the state is expected to play a significant role in protecting the public interest.

The methodology involves a content analysis of 148 disciplinary decisions issued against statutory auditors in France from 1989 to 2006. This analysis identified 21 types of violations grouped into public interest or private interest offences. Because visible offences are public and are more likely to threaten the reputation of the profession, these types of decisions are also studied with respect to their visibility.

The results reveal that in a code law country such as France the auditing profession tends to defend both the public interest as well as its private interests. The results also support the “visibility” effect.

The written disciplinary decisions have been anonymized so that the names of the auditors and the clients cannot be identified.

This paper differs from previous studies conducted in the Anglo-American context which show an emphasis on protecting the private interests of the auditing profession. Moreover, this study reveals the existence of “mixed” offences and underlines that a profession primarily focusses on these cases. Thus, the work reconciles in part the functionalist and neo-weberian perspectives. Lastly, this paper confirms the importance of the visibility effect.

Since their creation through the Industrial Training Act 1964 to hear appeals against levies, the jurisdiction of industrial tribunals has grown considerably. One aspect of this jurisdiction, unfair dismissal, is examined here. Basic principles related to the law of unfair dismissal are examined. The practice and procedure of an industrial tribunal solely in connection with unfair dismissal cases are examined in greater detail. A case study is used to illustrate the important aspects of procedure. Appendices give relevant forms and extracts from the appropriate Code of Practice.

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

The purpose of this study is to examine the contours of police integrity among Korean police officers a decade after police reform was started.

The data were collected in 2009 at the Korean National Police University (KNPU) and the Police Comprehensive Academy (PCA). The questionnaires distributed to police officers contained 14 vignettes describing various forms of police misconduct. The sample consists of 329 police officers, mostly non‐supervisors, attending courses at the KNPU and PCA.

Results indicate that the contours of police integrity vary across different forms of misconduct. Regardless of whether the respondents' views were measured through questions about misconduct seriousness, appropriate discipline, willingness to report, or knowledge about official rules, the findings suggest that Korean police officers perceived corruption as a serious form of police misconduct, while they considered the use of excessive force to be substantially less serious. In addition, a strong code of silence among the police was detected.

The study examines the contours of police integrity among a convenience sample of police officers from South Korea.

The Korean police administrators interested in controlling police misconduct could utilize this methodology to explore the contours of the code of silence among the Korean police. The results of the study indicate that substantial focus should be put on changing police officer views about the use of excessive force and narrowing the code of silence in general.

The results show that the contours of police integrity among South Korean police officers clearly reflect the attitudes and views of the society at large toward corruption and use of excessive force. The lenient attitudes that South Korean police officers have expressed regarding the use of excessive force reflect both the historical attitudes and the lack of clarity of official rules. The strong code of silence is related to the insufficient protection for whistleblowers and the adherence to Confucianism among Korean citizens.

Prior research predominantly measured police integrity as the opposite of police corruption in Western democracies and East European countries in transition. This research expands this by focusing on different forms of police misconduct. In addition, it explores integrity in an Asian democracy with the police agency undergoing extensive reform.

Presents a literature review of reported findings on the analyses of the contents of codes of ethics in corporations and the various strategies, processes, procedures and resources that accompany and support them. The starting point is the seminal paper by Cressy and Moore. In the literature a distinction is drawn between inspirational and prescriptive code types, and this classification becomes a focal point on what is the appropriate subject matter for a code of ethics. The issue remains an unresolved feature of research articles. For some researchers a document that prescribes behaviours is not a code of ethics because it precludes empowerment of addressees to make the ethical decisions. Others consider prescriptive documents to be “best practice” for codes of ethics. The latter authors propose the perspective that the only satisfactory contents for codes are clear and precise behavioural dictates that lend themselves to a supporting disciplinary function. In practice the managers of corporations continue to publish the types of code they favour.

Considers a neglected aspect of UK industrial relations. The effectiveness of earlier codes of practice is assessed according to various criteria: a thorough creative process; a high degree of consensus; and supporting institutions. These criteria are then used to gauge the potential impact of the 1999 Code on Age Diversity. The code’s non‐statutory basis is considered to have drawbacks which outweigh the merits. In consequence, it is contended that the code’s impact is likely to be small.

The purpose of this paper is to expose practical and theoretical problems with the range of reasonable responses (RORR) test as applied in UK unfair dismissal law, and to propose an alternative interpretation of the test that would resolve these problems.

Through a close analysis of the purpose and structure of UK unfair dismissal law, and a careful reading of the leading cases in the area, the paper questions whether the law as it is currently interpreted achieves the goals of the underlying legislation. The current interpretation of the law being found lacking, alternatives are considered and evaluated.

The RORR test, as delineated in the most recent Court of Appeal cases, holds that dismissals are fair unless they are based on a reason for which no reasonable employer would dismiss. This interpretation of the test is internally incoherent; moreover, it fails adequately to promote the goals of unfair dismissal law, which are to protect the dignity and autonomy of employees. An alternative and superior interpretation of the test would hold a dismissal to be outside the RORR if no rational theory of management would condone dismissal on the grounds given by the employer.

The paper draws attention to fundamental incoherence in the current interpretation and application of unfair dismissal law, and suggests a new and better approach. If the new approach were accepted by the courts or by Parliament, it could lead to reform in unfair dismissal law.

The paper provides a detailed analysis of the RORR test, a long‐standing and well‐recognized problem in UK unfair dismissal law, and suggests a novel solution that would improve the coherence and function of unfair dismissal law.

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by business ethics.

Data from a sample of 347 European firms selected from the ESG Index between 2010 and 2020 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between corporate corruption risk and ESG reporting. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.

The empirical results reveal a negative relationship between corporate corruption risk and ESG reporting. Furthermore, the findings suggest that business ethics positively moderate the relationship between corporate corruption risk and ESG reporting.

This paper presents an enormous contribution to the various economic agents involved in the company. The results could attract the attention of socially responsible investors and, above all, corporate citizens. Moreover, the managers of corrupt companies could take into account the results of this study by being more committed to an optimized transparency strategy on ESG reporting.

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of business ethics on the relationship between corporate corruption risk and ESG reporting in the European context. It is also the first study documenting that business ethics reinforce the relationship between firm corruption and nonfinancial information transparency. This study fills a research gap as it expands the existing literature, which generally focuses on the impact of corporate corruption on ESG reporting.

This paper aims to provide an in-depth exploration of the code of silence in Korean policing and its relationship to perceptions of disciplinary fairness.

The authors separately surveyed 370 Korean police officers in 2008 and 356 Korean police officers in 2019. The respondents were asked to evaluate seven hypothetical scenarios measuring different types of police misconduct from police corruption to the use of excessive force.

The results demonstrated that the strength of the code of silence decreased over a decade. The code of silence seems to protect less serious examples of police misconduct more strongly than more serious examples of police misconduct. Furthermore, the extent of the code of silence and perceptions of discipline severity are closely related in situations in which the expected discipline is evaluated by officers as too harsh. When police officers evaluated the expected discipline as fair, they were less likely to adhere to the code of silence than when they evaluated the expected discipline as too harsh, providing support for the simple justice model. On the other hand, the results are mixed for comparisons of the code of silence among respondents who evaluated discipline as fair and those who evaluated discipline as too lenient.

This is one of few studies focusing on the potential changes in the code of silence over time and on its relationship with the perception of disciplinary fairness. South Korea has conducted a reform of the police (the Grand Reform) in the late 1990s and more recently enacted the new laws regulating police misconduct. This study relies on two independent surveys of the same population of police officersto empirically assesses potential changes resulting from these societal and organizational transformations.