Research handbook on accounting and ethics / edited by Marion Brivot (Faculty of Business Administration, Université Laval) and Charles H. Cho (Schulich School of Business, York University, Canada).

Format:

Book

Contributor:

Brivot, Marion, editor.

Cho, Charles H., editor.

Edward Elgar Publishing, publisher.

Series:

Research handbooks on accounting series

Language:

English

Subjects (All):

Accounting--Moral and ethical aspects.

Accounting.

Genre:

Electronic books.

Physical Description:

1 online resource (398 pages).

Place of Publication:

Northampton : Edward Elgar Publishing, 2023.

Summary:

"This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the world, the Research Handbook on Accounting and Ethics discusses the ethical considerations involved in each of the major areas of activity in accounting, including external and internal auditing, tax, forensic accounting, and governance. Chapters feature discussions on the ethical implications of artificial intelligence and data analytics in accounting, the effectiveness of anti-corruption agencies in Africa, and accounting ethics education in Hong Kong and Macau. It also proposes new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives. Offering discussions on a wide range of topics and research methods, this Research Handbook will be essential reading for students and scholars in accounting ethics, and business ethics. Accounting standards setters, policymakers, practitioners, and regulators will find this a useful resource for encouraging reflection on the ethical ramifications of their professional duties"-- Provided by publisher.

Contents:

Contents: Introduction to Research Handbook on Accounting and Ethics / Marion Brivot and Charles H. Cho

Part I. The accounting profession, ethics and society

1. Ethics and public accounting firms: Something old, something new / Lisa Baudot, Mouna Hazgui and Elizabeth Altiero

2. The professional responsibility of accountants as re-defined by the inclusion of the NOCLAR standard in the Code of Ethics / Krista Fiolleau, Pier-Luc Nappert and Linda Thorne

3. The accounting profession, corporate social responsibility, and ethics / Jacob B. Lennard and Robin W. Roberts

4. Bringing the ethics of things to accounting: the case of financial planning's ethical freedom and practice / Darlene Himick

5. Fact or fiction? Elevating accounting students' ethical sensitivity and moral reasoning with ethics education interventions / Steven Dellaportas, Lan Anh Nguyen and Dudu Luo

Part II. Accounting specialties and ethical issues

6. Auditing and ethics / Erica Pimentel and Cedric Lesage

7. Internal auditors in corporations and ethics / Like Jiang

8. How the game is played: The salience of ethical values in the field of tax work / Sheila Killian, Philip O'Regan, Veronica O'Regan and Ruth Lynch

9. Research on experimental tax and ethics in the 21st century: Taxpayers, tax professionals, and beyond / Amy Hageman and Ashley West

10. Management control systems and ethics / Martin Messner and Albrecht Becker

11. Artificial intelligence and data analytics: Ethical implications for accounting / Emilio Boulianne, Melissa Fortin and Annie Lecompte

12. Tactical ethics in corporate governance: Practicing assertiveness and patience / Marie-Soleil Tremblay and Bertrand Malsch

13. Fraud, management control systems, and personal ethics / Bernard Leca and Aziza Laguecir

14. Under the umbrella of moral disengagement: The role of antifraud experts in internal fraud management / Cynthia Courtois

Part III. Accounting ethics around the world

15. Effectiveness of anti-corruption agencies in Africa / Philippe Lassou and Daniel Neiterman

16. Accounting and ethics in Nigeria and South Africa / Osamuyimen Egbon and Mercy Denedo

17. Challenges in promoting and enforcing international ethical standards in emerging economies: The case of accounting and auditing in Mauritius / Matthew Lamport, Teerooven Soobaroyen and Neeveditah Pariag-Maraye

18. Accounting ethics education in Hong Kong and Macau / Tiffany Cheng-Han Leung

19. Accounting ethics in Mainland China / Zhongwei Huang and Daoguang Yang

20. Accounting ethics in Central and Eastern Europe: The institutional conditions for (un)ethical behavior in the accounting profession / Catalin N. Albu and Nadia Albu

Part IV. Ethical considerations in other areas of administrative sciences

21. Small firm value orientation plurality / Simon Oldham and Laura J. Spence

22. Ethical considerations in marketing: Academics, practitioners, and other marketplace actors / Aya Aboelenien and Karen Naaman

Part V. Epilogue: a practitioner's perspective

23. Ethical mindfulness, the DNA of moral authority / Mikael Meir

Index.

Notes:

Includes bibliographical references and index.

ISBN:

9781800881020 (e-book)

Access Restriction:

Restricted for use by site license.