This article partially fills the gap in the literature on the ranking of business ethics journals. It reviews past rankings and provides a more comprehensive ranking of 34 business ethics journals with the intent of making it easier for rank and tenure committees to determine the quality of...

The Panama Papers refers to a massive leak of information encompassing more than 11 million documents involving more than 200,000 offshore entities. The leak originated in Panama. Some of the documents involve transactions as far back as the 1970s. Numerous wealthy individuals, including top...

This article comments on the article written by Ulrica Nylén that was based on a survey of Swedish CEOs. The author challenges some of Nylén's premises, most notably the concept of stakeholder interest and the duties that taxpayers owe to various groups

A few years ago the Roman Catholic Church issued a revised catechism that categorizes tax evasion as a sin. Part I of this article explores the arguments that could be used to support the view that tax evasion is a sin, or is unethical. Part II presents arguments to support the position that...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

Some individuals advocate incorporating labor standards into trade agreements. Others are vehemently opposed to the idea. Both sides to the controversy give compelling arguments to support their positions. This paper examines the controversy and applies ethical theory to determine whether...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, much of which took place in Latin. Since Crowe's dissertation, not...

Outsourcing is an efficient way to reduce a company's costs and is often necessary to remain competitive. However, the practice has had its critics. This paper summarizes the outsourcing debate that has been going on in the United States and identifies and discusses some ethical issues that...

The issue of ethics seldom arises in discussions involving international trade. Talks generally revolve around a particular policy or how a particular policy affects this or that sector of the economy, industry, country or region. When ethical issues are discussed, it is usually from a...

While most of the IFAC Code of Ethics provisions make a good attempt at protecting the public, the section on advertising and solicitation does just the opposite. It is blatantly self-serving and protectionist. It is anticompetitive and serves the private interests of accountants at the expense...