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Research on professional responsibility and ethics in accounting. Volume 23 /

This is a continuing of a long series focusing on professional responsibility and ethics in accounting.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Baker, C. Richard, 1946- (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald Publishing Limited, 2020.
Colección:Research on Professional Responsibility and Ethics in Accounting ; v. 23.
Temas:
Acceso en línea:Texto completo
Texto completo

MARC

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245 0 0 |a Research on professional responsibility and ethics in accounting.  |n Volume 23 /  |c edited by C. Richard Baker. 
264 1 |a Bingley :  |b Emerald Publishing Limited,  |c 2020. 
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490 1 |a Research on Professional Responsibility and Ethics in Accounting ;  |v v. 23 
505 0 |a Intro -- Half Title Page -- Series Page -- Title Page -- Copyright Page -- Contents -- Editorial Board -- List of Contributors -- Chapter 1-Understanding Professional Skepticism Through an Ethics Lens: A Research Note -- Introduction -- Literature Review and Hypothesis Development -- Ethical Sensitivity -- Ethical Reasoning -- Concern for Others -- Egocentrism -- Research Method -- Measures Used to Examine the Constructs -- Results -- Conclusion and Implications -- References -- Chapter 2-CSR Performance: Governance Insights from Dual-Class Firms -- Introduction 
505 8 |a Prior Literature and Hypotheses -- Quiet Life -- Short-termism -- Cash Flow Wedge -- Data Source, Sample Selection and Methodology -- Research Design -- Variable Measurements -- Independent Variables -- Control Variables -- Results -- Regression Results -- Robustness Analyses -- Matched-pairs Sample Design -- Heckman Two-stage Model -- Summary and Implications -- Acknowledgments -- References -- Chapter 3-Will Cognitive Style Impact Whistleblowing Intentions? -- Introduction -- Literature Review -- Whistleblowing -- Personality and Cognitive Style -- Methodology -- Results and Discussion 
505 8 |a Moral Sensitivity -- Whistleblowing Judgment -- Whistleblowing Intention -- Conclusions -- Limitations and Future Research -- References -- Appendix -- Vignette 2 -- Vignette 3 -- Vignette 4 -- Vignette 5 -- Chapter 4-Do American Accounting Students Possess the Values Needed to Practice Accounting? -- Introduction -- Theoretical Background and Prior Literature -- P-O Fit -- Measuring Values and P-O Fit -- Rokeach Value Survey -- Methodology and Research Questions -- Results -- Mann-Whitney U Test Results -- Median Test Results -- Combined Results -- Effect Size Results -- Incongruency in Values 
505 8 |a Discussion of Results -- Conclusions and Recommendations -- Limitations and Future Research -- References -- Chapter 5-Increasing Student Engagement Using Giving Voice to Values and Peer Feedback -- Introduction -- GVV Curriculum -- Peer Assessment -- Implementing Peer Assessment -- Perception of Peer Assessment -- Conclusions -- References -- Grading Scale -- Chapter 6-Law Versus Ethics in Accounting -- Introduction -- What is Legal and What is Ethical? -- Relationships Between Law, Morals, Ethics and Religion -- Law and Ethics in Aristotle's Nicomachean Ethics 
505 8 |a Law and Ethics as Applied to Accounting -- Reasons for fraudulent financial accounting by managers -- Audit techniques useful to detect fraudulent accounting -- Efforts by the PCAOB to Enhance Quality in Accounting Firms -- Conclusion -- References -- Chapter 7-Socialization and Professionalism -- Introduction -- Literature Review and Hypothesis Development -- Organizational Socialization -- Professional and Industry Values -- Public and Industry Accountants -- Professional Affiliation -- Social Obligation and Professional Dedication -- Self-regulation and Professional Autonomy 
500 |a Research Methodology. 
520 |a This is a continuing of a long series focusing on professional responsibility and ethics in accounting. 
504 |a Includes bibliographical references. 
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650 7 |a Business & Economics  |x Business Ethics.  |2 bisacsh 
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650 7 |a Accounting  |x Moral and ethical aspects  |2 fast 
700 1 |a Baker, C. Richard,  |d 1946-  |e editor. 
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830 0 |a Research on Professional Responsibility and Ethics in Accounting ;  |v v. 23. 
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