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:
Accounting > Moral and ethical aspects.
Accountants > Professional ethics.
Comptables > Déontologie.
Business ethics & social responsibility.
Business & Economics > Business Ethics.
Accountants > Professional ethics
Accounting > Moral and ethical aspects
Acceso en línea:Texto completo
Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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