caa a22 4500 465817661 CHVBK 20180323112127.0 cr unu---uuuuu 170327e19900201xx s 000 0 eng 10.1007/BF00382661 doi (NATIONALLICENCE)springer-10.1007/BF00382661 The effectiveness of a complaint-based ethics enforcement system: Evidence from the accounting profession [Elektronische Daten] [S. Beets, Larry Killough] Many professions, in order to enforce their ethics codes, rely on a complaint-based system, whereby persons who observe or discover ethics violations may file a complaint with an authoritative body. The authors assume that this type of system may encourage ethical behavior when practitioners believe that a punishment is likely to result from a failure to adhere to the rules. This perceived likelihood of punishment has three components: detection risk, reporting risk, and sanction risk. A survey of potential violation witnesses related to the accounting profession revealed that the profession's complaint-based enforcement system may not provide practitioners with the necessary disincentive to refrain from code violations. Kluwer Academic Publishers, 1990 Beets S. School of Business and Accountancy, Wake Forest University, Reynolda Station, Box 7285, 27109, Winston-Salem, North Carolina, USA aut Killough Larry Dept. of Accounting, The R.B. Pamplin College of Business, Virginia Polytechnic Institute and State University, 24061, Blacksburg, Virginia, USA aut Journal of Business Ethics Kluwer Academic Publishers 9/2(1990-02-01), 115-126 0167-4544 9:2<115 1990 9 10551 https://doi.org/10.1007/BF00382661 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/BF00382661 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Beets S. School of Business and Accountancy, Wake Forest University, Reynolda Station, Box 7285, 27109, Winston-Salem, North Carolina, USA aut NATIONALLICENCE 700 1- Killough Larry Dept. of Accounting, The R.B. Pamplin College of Business, Virginia Polytechnic Institute and State University, 24061, Blacksburg, Virginia, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Kluwer Academic Publishers 9/2(1990-02-01), 115-126 0167-4544 9:2<115 1990 9 10551 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer