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Research on professional responsibility and ethics in accounting /
Volume 19 of Research on Professional Responsibility and Ethics in Accounting brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley :
Emerald,
2015.
|
| Colección: | Research on professional responsibility and ethics in accounting ;
volume 19. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Research on professional responsibility and ethics in accounting / |c edited by Cynthia Jeffrey. |
| 264 | 1 | |a Bingley : |b Emerald, |c 2015. | |
| 300 | |a 1 online resource | ||
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| 490 | 1 | |a Research on professional responsibility and ethics in accounting ; |v volume 19 | |
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed November 5, 2015). | |
| 505 | 0 | |a Cover -- Title -- Copyright -- Contents -- List of Contributors -- Editorial Information -- Standalone Corporate Social Responsibility Reports and Stock Market Returns -- Abstract -- Standalone Corporate Social Responsibility Reports and Stock Market Returns -- Hypotheses Development -- Signaling Explanation -- Legitimacy perspective -- Data and Methodology -- Sample Selection -- Dependent Variable -- Measure of Stock Returns -- Independent Variable -- Measures of CSR Performance -- Indicator Variable -- Standalone CSR Reports -- Hypothesized Interaction -- Measurement of Control Variables -- Statistical Analysis -- Results -- Descriptive Statistics and Correlation Analysis -- Test of Hypotheses 1 and 2 -- Supplementary Analysis -- Discussion and Conclusions -- Note -- References -- How Does Moral Intensity Impact the Moral Judgments and Whistleblowing Intentions of Professional Accountants? -- Abstract -- Background and Hypotheses -- Ethical Decision Making and Moral Intensity -- Ethical Decision Making and Moral Intensity -- Moral Judgment and Moral Intensity -- Moral Intentions and Moral Intensity -- Two Dimensions of Moral Intensity -- Ethical Evaluations and Whistleblowing by Accountants -- Research Method -- Measuring the Variables -- Results and Discussion -- An Analysis on the Six Items of Moral Intensity -- H1 through H4 -- H3 and H4 -- H5 and H6 -- Conclusions -- Limitations and Future Research -- Acknowledgments -- References -- Appendix A: Sample Controlled Experiment Questions -- Vignette -- Appendix B: Vignettes -- Capitalization of Expenses -- Ignoring Customer Returns -- Appendix C: Question Mapping and Study Variables -- The Importance of Ethics and Ethical Leadership in the Accounting Profession -- Abstract -- Literature Review -- Defining Leadership -- Leader Effectiveness -- Ethical Leadership Behaviors. | |
| 505 | 8 | |a Transformational Leadership -- Idealized Influence -- Inspirational Motivation -- Intellectual Stimulation -- Individualized Consideration -- Moderating Influences of Follower Expectations -- Moderating Influences of Ethical Organizational Culture and Context -- Other Control Variables -- The Model -- Hypotheses -- The Study -- Purpose and Significance -- Study Variables -- Measures -- Dependent Variable -- Leader Effectiveness -- Independent Variable -- Ethical Leadership -- Moderating Variable -- Expectations and Preferences for Ethical Leadership -- Moderating Variable -- An Organization's Ethical Culture -- Control Variable -- Transformational Leadership -- Other Control Variables -- Demographics -- Data Collection Procedures -- Sample -- Online Questionnaire -- Participation Request -- Data Analysis Procedures -- Results -- Means, Standard Deviations, and Correlations -- Correlation Analysis -- Hierarchical Regression Analysis -- Impact of Ethical Leadership -- Moderating Effects of a Subordinates' Preference for Ethical Leadership -- Moderating Effects of an Organization's Ethical Climate -- Summary of Results -- Ethical Leadership -- Transformational Leadership -- Ethical versus Transformational Leadership Development -- Moderating Impact of Subordinates' Preferences for Ethical Leadership -- Moderating Impact of Ethical Culture -- Accounting Profession Implications -- Strengths and Limitations of the Study -- Recommendations for Future Research -- Examining Additional Accounting Firms -- Examining Additional Industries -- Examination of Other Leadership Behaviors with an Ethical Foundation -- Exploring the Impact on Organizational Effectiveness -- Additional Situational Factors -- Developing Ethical Leadership Behaviors -- Congruency between Perceptions of the Leader and Leader and Leader Effectiveness Ratings -- Conclusion -- References. | |
| 505 | 8 | |a Whistleblowing Considerations for External Auditors under Dodd-Frank: A Blueprint for Future Research -- Abstract -- Introduction -- External Auditor Obligations to Report Fraud -- Dodd-Frank Criteria for Whistleblowing -- Internal Accountants' Eligibility -- External Auditor Exclusions -- Integrity and Subordination of Judgment -- Rule 102 of the AICPA Code of Professional Conduct -- Conceptual Framework for Applying the Requirements of Interpretation 102-4 -- Literature Review -- Internal Reporting Channels -- Characteristics of Whistleblowing -- Whistleblower Protections -- Retaliation for Whistleblowing -- Whistleblowing and Organizational Culture -- Gatekeeper Role of External Auditors -- Research Involving Whistleblowing by Internal Accountants and External Auditors -- Moral Autonomy, Individual Responsibility, and Whistleblowing Policies -- Research Questions -- Concluding Comments -- References -- Benefit Corporations as a Socially Responsible Business Model: The Role of Accounting -- Abstract -- For-Profit, Not-for-Profit, Government, and Benefit Corporations -- A Note Regarding B-Corps -- Accounting Roles in the Three-Sector Model -- Benevolence Models: Traditional, Government, and Benefit Corporation -- The Traditional NFP Benevolence Model -- The Traditional Government Benevolence Model -- The Benefit Corporation Model -- The Benefit Corporation Investor Profile -- Financial Reporting and Accountants' Roles -- Implications and Research Topics -- Summary and Conclusions -- Acknowledgments -- References -- The Effectiveness of Instruction in Accounting Ethics Education: Another Look -- Abstract -- The Present State of Research in Student Ethics -- The Machiavellian Connection -- Hypotheses -- Methodology -- Factors and Dependent Variables -- Results -- Discussion and Conclusion -- Limitations -- References. | |
| 505 | 8 | |a Religious Social Identity and Whistle-Blowing -- Abstract -- Introduction -- Background and Hypotheses Development -- Business Ethics and Behavior Linked to Religion -- The Flip Side -- Reporting Unethical Business Behavior -- Social Identity Theory -- In-Group Favoritism -- The "Black Sheep" Effect -- Method -- Participants -- Overview of Procedures -- The Case -- Variables -- Dependent Variables -- Independent Variables -- Results -- Correlation Coefficients -- Manipulation Checks -- Test of Hypotheses -- Discussion -- Notes -- References -- Appendix. | |
| 520 | |a Volume 19 of Research on Professional Responsibility and Ethics in Accounting brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. | ||
| 590 | |a Emerald Insight |b Emerald All Book Titles | ||
| 650 | 0 | |a Accounting |x Moral and ethical aspects. | |
| 650 | 0 | |a Accountants |x Professional ethics. | |
| 650 | 0 | |a Business ethics. | |
| 650 | 6 | |a Comptables |x Déontologie. | |
| 650 | 6 | |a Morale des affaires. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Business Ethics. |2 bisacsh | |
| 650 | 7 | |a Accountants |x Professional ethics |2 fast | |
| 650 | 7 | |a Accounting |x Moral and ethical aspects |2 fast | |
| 650 | 7 | |a Business ethics |2 fast | |
| 700 | 1 | |a Jeffrey, Cynthia, |e editor. | |
| 830 | 0 | |a Research on professional responsibility and ethics in accounting ; |v volume 19. | |
| 856 | 4 | 0 | |u https://emerald.uam.elogim.com/insight/publication/doi/10.1108/S1574-0765201519 |z Texto completo |
| 938 | |a Coutts Information Services |b COUT |n 31724774 | ||
| 938 | |a EBL - Ebook Library |b EBLB |n EBL4339856 | ||
| 938 | |a EBSCOhost |b EBSC |n 1088901 | ||
| 994 | |a 92 |b IZTAP | ||