Research on professional responsibility and ethics in accounting /

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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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Jeffrey, Cynthia (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald, 2015.
Colección:Research on professional responsibility and ethics in accounting ; volume 19.
Temas:
Accounting > Moral and ethical aspects.
Accountants > Professional ethics.
Business ethics.
Comptables > Déontologie.
Morale des affaires.
BUSINESS & ECONOMICS > Business Ethics.
Accountants > Professional ethics
Accounting > Moral and ethical aspects
Business ethics
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.
  • 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.
  • 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.
  • 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.

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