The purpose of this study is to determine the impact of internal university social responsibility policies on the administrative personnel of a Colombian university. Under a non-probabilistic sampling method, the study collected information from 58 collaborators selected from a total of 92 working at the university. The information was collected through a structured questionnaire and evaluated using the generalized linear model. The results indicate that administrators perceive that university social responsibility policies have an adverse effect on the work environment. This is justified by the fact that the university’s actions are not oriented towards the welfare of its personnel. In conclusion, universities should concentrate enormous efforts on implementing strategies that foster the commitment of their collaborators, in order to generate a significant impact on their responsibility and motivation.

This article advocates for a fundamental shift in England’s legal approach to professional negligence, particularly within the domains of accounting and audit. English law should move away from its intricate and unclear case law surrounding professional negligence towards a clearly defined test for professional misconduct. Drawing upon a comparative analysis with the legal framework in the United States, where auditors are not shielded from liability under the law, the article highlights the need for a more consistent and accountable legal landscape in England. One of the main aspects that necessitates change is the proximity test, as set out in the Caparo case, which currently prevents auditors from being held liable for negligence to investors (as third parties)—despite investors relying on auditors for their professional skill to audit accounts. As investors rely on audited accounts when making financial decisions, a well-defined test for professional negligence should align English law with international standards and empower victims to seek compensation from the auditors themselves and/or the auditors’ professional indemnity insurance. Such a change would enhance trust and transparency in the financial domain.