Research on professional responsibility and ethics in accounting / edited by Cynthia Jefrey.

Format:

Book

Contributor:

Jeffrey, Cynthia, editor.

Series:

Research on professional responsibility and ethics in accounting, 1574-0765 ; v. 21

Language:

English

Subjects (All):

Accountants--Professional ethics.

Accountants.

Accounting--Moral and ethical aspects.

Accounting.

Auditing--Moral and ethical aspects.

Auditing.

Auditors--Professional ethics.

Auditors.

Business ethics.

Physical Description:

1 online resource (209 pages).

Edition:

1st ed.

Place of Publication:

Bingley, England : Emerald Publishing, 2018.

Summary:

'Research on Professional Responsibility and Ethics in Accounting' is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.

Contents:

Intro

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

Contents

Editorial Information

Editor

Editorial Review Board

List of Contributors

Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility

Introduction

Business, Capitalism, and Catholic Social Teaching

Luca Pacioli and His Times

Lessons from the Summa

The Purpose of Accounting Profits

The Purpose of Business in Society

The Practice of Business as It Relates to Accounting

The Undivided Life

Pacioli and CST

Summary and Conclusion

Compliance with Ethical Standards

References

The Influence of Auditors' Commitment to Independence Enforcement and Firms' Ethical Culture on Auditors' Professional Values and Behaviour

Previous Literature and Hypothesis Development

Hypothesis Development

Independence Enforcement

Organisational Ethical Culture

Ethical Acceptability of Unprofessional Behaviour

Other Control Variables

Method

Sample and Data Collection

Measurement of Variables

Results

Demographic Characteristics

Descriptive results

Partial Least Squares Results

Measurement Model

Structural Model

Additional Analysis: Social Desirability Bias

Discussion and Conclusions

Legitimacy and Institutionalization of Code of Conduct: The Management of Business Ethics

Codes, Legitimacy, and Institutionalization: A Framework

Legitimacy and Firm Identity

Institutionalizing Ethics: Levers of Control

The Management of Business Ethics: The Tata Group Case

Beliefs and Boundaries

Code Institutionalization: Interactive and Diagnostic Controls

Interactive Controls: Communicating Codes

Diagnostic Controls: Gauging Goal Congruence

Maintaining an Ethical Culture: A Balancing Act.

Conclusion: Esteeming a Good Name

External CSR Rating Influences on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals

1 Introduction

2 Literature Review

2.1 The CSR Shareholder Proposal Mechanism

2.2 CSR Proposal Studies

3 Theory and Hypothesis Development

3.1 CSR Proposals: The Merging of Economic Behaviorwith Social Relations

3.2 The Relationship between CSR Activities and Shareholder Support for CSR Proposals

3.2.1 The Complementary Perspective

3.2.2 The Sufficiency Perspective

3.2.3 Research Question

4 Data and Measurements

4.1 Sample Selection

4.2 Variables and Measurement

4.2.1 Dependent Variable: Measures of Shareholder Support

4.2.2 Main Independent Variables of Interest

4.2.3 Control Variables

5 Results

5.1 Descriptive Statistics

5.2 Descriptive Data on the Extent and Type of Current Shareholder-Sponsored CSR Proposals

5.3 Regression Results

6 Summary and Implications

Self-Fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior

Literature Review and Hypothesis Development

Social Science Theories as Self-Fulfilling Prophecies

Agency Theory Assumptions and Ethical Behavior

Empirical Evidence on Theoretical Assumptions and Ethical Behavior

Hypothesis and Research Questions

Experimental Method

Independent Variable: Exposure to Agency Theory

Prior Economics Coursework

Agency Frame Manipulation

Dependent Variable: Ethical Behavior

Mediating Variable: Ethical Recognition

Participants

Descriptive Statistics

Hypothesis Tests

Tests of Hypothesis

Research Question 1

Research Question 2

Supplemental Analyses

Discussion and Conclusion

Acknowledgements

Appendix: Experimental Instrument.

Situational construal request after the Wall Street Game

Instructions for the Community Game

Situational Construal Request After the Community Game

Decision-Making Simulation

Description of Setting and Your Role

Scenario A

Scenario B

Scenario C

Scenario D

Scenario E

Scenario

Follow-up Questions

Follow-up Questions, Continued

PAYMENT CLAIM FORM

The Impact of Moral Reasoning on Whistleblowing Intentions

Literature Review

Ethical Decision-Making Literature

AICPA Code of Professional Conduct

Whistleblowing Literature

Methodology

Results and Discussion

Limitations and Future Research

Conclusions

Management Accountants' Professionalism and Ethics

Research Methodology

Conclusion

Appendix: Questionnaire

Index.

Notes:

Includes index.

Includes bibliographical references.

Print version record

ISBN:

9781787549746

1787549747

9781787549722

1787549720