Network


Latest external collaboration on country level. Dive into details by clicking on the dots.

Hotspot


Dive into the research topics where Sally Gunz is active.

Publication


Featured researches published by Sally Gunz.


Journal of Business Ethics | 1998

Are Academics Committed to Accounting Ethics Education

Sally Gunz; John McCutcheon

This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accounting academics are not particularly interested in incorporating ethical issues in the classroom or whether there are difficulties with the quality of the collection. The paper continues by examining the current state of research in accounting ethics and again asks what this tells us about commitment to teaching accounting ethics. While the conclusions of this examination are far from definitive, there are signs that all is not well with the accounting ethics discipline.


Journal of Business Ethics | 2001

Private/Public Interest and the Enforcement of a Code of Professional Conduct

James Fisher; Sally Gunz; John McCutcheon

There has been considerable interest in the literature about how professions operate in both the private and public interest. This paper examines this issue in the context of the enforcement of the professional code of conduct of a particular professional accounting association. The paper explores whether certain enforcement actions of the association suggest behaviour motivated at least partially by private interest. It then considers whether the consequences of such behaviour or practices are troubling.


Journal of Business Ethics | 1991

Some unresolved ethical issues in auditing

Sally Gunz; John McCutcheon

Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditing profession and in the context of three specific practices. The paper analyses these practices by using the Davis model of conflict of interest. The results of this analysis give rise to some interesting questions for the ethical practices of the auditing profession.


Abacus | 2002

Commonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements

Carl J. Pacini; William A. Hillison; Ratnam Alagiah; Sally Gunz

There have been fundamental shifts in the legal liabilities of auditors in the twentieth century. The article analyses myriad cases. It reveals that case rulings in the later decades moderated previous decisions that had resulted in an expansion of the scope of auditor liability. It shows that there has been a convergence in approach within Commonwealth nations in respect of auditor liability for negligent misstatements. Numerous factors are identified that explain, first the expansion of auditor liability in the early to middle decades of the twentieth century, and also its subsequent reversal in latter decades. The article concludes by arguing that the current positions not likely to remain. The decisions of the courts are shown to be the products of continual struggle to balance the respective rights and interests of auditors, investors (both current and prospective) and the wider community.


Accounting Perspectives | 2007

Recent Changes in the Regulation of Financial Markets and Reporting in Canada

Carla Carnaghan; Sally Gunz

The regulation of financial reporting and financial markets has undergone significant change in both the United States and Canada since 2000. In Canada the regulatory regime is particularly complex and politically controversial, with much speculation about possible future directions. This papers purpose is to explain the current regulatory environment as it stands in mid 2006 to assist those who teach or conduct research in this domain. This paper first provides an explanation of the major jurisdictional issues that impact financial reporting and regulation in Canada, including identifying the roles of the key players. Second, it identifies specific reporting requirements that might be of particular relevance to prospective researchers. Where relevant, comparisons are made with regulatory provisions in the United States, since the majority of capital markets research concerns American securities exchanges, and the Canadian regulations themselves tend to refer to U.S regulations as a point of comparison. This emphasis also makes the scope of our review manageable.


Encyclopedia of Applied Ethics (Second Edition) | 2012

Accounting and Business Ethics

Sally Gunz

This article traces the evolution of accounting from bookkeeping to professional status and explores the development of the professional bodies that govern the practice of the profession. The ethical responsibilities of the professional accountant as defined by codes of conduct (rules of professional conduct) are explained, and ethical responsibilities of the accountant working both in a professional service firm and as an employee are addressed. The principal current issues in accounting ethics are summarized.


Archive | 2006

Professional Ethics in Formal Organizations

Hugh Gunz; Sally Gunz

There has long been an “ideal” model of the profession in the sociology of the professions. Our point of departure is that the independent professional is something of a vanishing species, and professional practice is increasingly carried out within non-professional organizations (organizations not managed nor largely staffed by fellow professionals). Indeed, can we expect to recognize our “ideal” professional at all whether in the multi-disciplinary professional service practice or more focussed large private practices? Might in fact there be something fundamentally flawed about both in this model? This chapter explores these issues and their implications for how ethical dilemmas are resolved.


Accounting Perspectives | 2010

CAP Forum on Enron: What If Andersen Had Shredded in Toronto or Calgary? The Potential Criminal Liability of Canadian Public Accounting Firms*

Sally Gunz; Steven E. Salterio

Both Canadians and Americans often assume that the legal system, like many other aspects of society, works the same in both countries. Just as these assumptions often fail to stand up to detailed scrutiny, so too may the assumption that Arthur Andersen LLP could have been charged with and convicted of obstruction of justice in Canada. In this paper, we examine the hypothetical question of what would have happened if a public accounting firm had shredded documents, fearing a provincial securities regulatory investigation in Toronto or Calgary. We examine the key differences between both the law and the institutional environment in Canada and the United States to determine whether such a prosecution could occur in Canada. We find that the letter of the law would probably have resulted in a successful prosecution. However, because of differences in the institutional environments, a criminal prosecution of a Canadian public accounting firm would probably never have occurred. The implications of this conclusion are discussed.


International Journal of Business Governance and Ethics | 2004

The role of corporate counsel in the new governance model: sound policy or another quick fix?

Hugh Gunz; Sally Gunz; Robert V.A. Jones

The role of corporate counsel in the corporate governance process has been long overlooked. This paper uses recent comments by Breeden as the springboard for a discussion of the issues surrounding significant roles for lawyers in corporations. It considers these both from a practical and a theoretical perspective and identifies why it is problematic merely to assume hiring lawyers will ensure good compliance both in terms of legal and ethical obligations.


Journal of Business Ethics | 2017

Introduction to Thematic Symposium on Accounting Professionalism

Sally Gunz; Linda Thorne

The five papers and their discussant comments that follow are the product of the Symposium conducted by the Centre for Accounting Ethics, University of Waterloo, in Toronto, Canada, May 2015. The theme of both the Symposium and this collection of papers is accounting professionalism. The motivation for the Symposium was to increase our insights and understanding of the key factors that shape accounting professionalism today. More specifically, the intent was to increase our understanding of the factors that impact accounting professionalism and to explore how shifting notions of professionalism might impact the role of accounting in society and the delivery of accounting services. Many of the themes flowing through the papers in this collection can be traced to the critical work of Zeff (2003a, b). It was particularly fitting therefore that Dr. Zeff gave the plenary presentation at the Symposium. One underlying assumption shared by this collection of papers is that professionalism in accounting is evolving and responding to continual changes in the regulatory, social, and economic environment in which the profession operates. Although previous research has provided insight into the factors that influence accounting professionalism, additional work is needed to ensure that professionalism and ethics remain at the forefront as core values for the accounting profession. Perhaps, the relevance and the need for continued investigation and exploration into accounting professionalism is best highlighted by the continuation and frequency of accounting scandals that have been uncovered during the first decade of the twenty-first century [for example, Enron (2001), WorldCom (2002), Tyco (2002), Freddie Mac (2003), HealthSouth (2003), AIG (2005), Lehman Brothers (2008), Madoff (2008), Saytam (2009)] and which show no signs of abating. Organizational and institutional responses to these scandals have transformed the contextual landscape that defines accounting professionalism. This collection of papers provides insight into professionalism as currently exercised by professional accountants in public practice and in industry. The findings support Zeff’s (2003a, b) argument that the accounting profession and its exercise of professionalism are negatively and seriously impacted by the need to deliver services in an era of commercialism. This era is typified by an emphasis on profitability and revenue growth with the public interest becoming only a secondary consideration of the professional. Not surprisingly (arguably inevitably),

Collaboration


Dive into the Sally Gunz's collaboration.

Top Co-Authors

Avatar

Hugh Gunz

University of Toronto

View shared research outputs
Top Co-Authors

Avatar

John McCutcheon

Wilfrid Laurier University

View shared research outputs
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar

James Fisher

Wilfrid Laurier University

View shared research outputs
Top Co-Authors

Avatar

Neil Haddow

University of Waterloo

View shared research outputs
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Researchain Logo
Decentralizing Knowledge