Research on Professional Responsibility and Ethics in Accounting:
Research on Professional Responsibility and Ethics in Accounting Volume 26explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Leeds
Emerald Publishing Limited
2024
|
| Ausgabe: | 1st ed |
| Schriftenreihe: | Research on Professional Responsibility and Ethics in Accounting Series
|
| Online-Zugang: | DE-2070s |
| Zusammenfassung: | Research on Professional Responsibility and Ethics in Accounting Volume 26explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (233 Seiten) |
| ISBN: | 9781835497708 |
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| 505 | 8 | |a Intro -- Half Title Page -- Series Page -- Title Page -- Copyright Page -- DESCRIPTION -- CONTENTS -- ABOUT THE EDITOR -- Editorial Board -- LIST OF CONTRIBUTORS -- Chapter 1: CHANGING INTERNAL AUDITING FROM A COMPLIANCE-BASED TO A CONDUCT-FOCUSED APPROACH -- 1. INTRODUCTION -- 2. LITERATURE REVIEW -- 3. RESEARCH METHODS -- 3.1. Action Research -- 3.2. Constructing Phase -- 3.3. Planning Action Phase -- 3.4. Taking and Evaluating Action Phases -- 4. FINDINGS -- 4.1.1. Sales Assignment: Incentive Pressures -- 4.1.2. Trading Assignment: Following Rules and Procedures While Engaging in Wrongdoing -- 4.2. Auditors Need Contextual and Business Knowledge to Increase CR Consciousness -- 4.3. Managers Need Improved Bottom-Up Communications and CR Awareness -- 4.3.1. Sales Assignment -- 4.3.2. Trading Assignment -- 5. DISCUSSION -- 5.1. The Conduct-Focused IA Approach Identified Misconduct, Potential CR, and Preventive Actions -- 5.2. The Conduct-Focused IA Approach Enhances IA's Governance Role in CR Management -- 5.3. The Conduct-Focused IA Implementation Benefitted from Interactions in Terms of Career and Non-career Auditors -- 5.4. Limitations -- 6. CONCLUSION -- References -- Chapter 2: IMPROVING ETHICAL COMPLIANCE IN ACCOUNTING AND BUSINESS: AN ETHICS CODE-FOCUSED VALUE SELF-CONFRONTATION APPROACH -- INTRODUCTION -- BACKGROUND -- Codes of Ethics -- Personal Values -- RVS -- SVS -- SPC -- Value Change Theory -- THE PROBLEM -- RESEARCH QUESTIONS (RQs) -- METHODOLOGY -- Extant VSC Studies -- Thematic Coding -- RESULTS -- RQ1: VSC Intervention Design -- RQ1b, Number of Targeted Values -- RQ1c, Persuasive Content -- RQ1d, Modes of Delivery -- RQ2: VSC Intervention Efficacy at the Value Change -- RQ3: VSC Intervention Efficacy at Changing Attitudes -- RQ4: VSC Intervention Efficacy at Behavioral Change -- IMPLEMENTATION STRATEGY. | |
| 505 | 8 | |a DISCUSSION AND CONCLUSION -- LIMITATIONS AND FUTURE RESEARCH -- Disclosure Statements -- References -- Value Self-Confrontation Resea rch, Selected Findings -- Appendix 1 (Continued) -- Chapter 3: THE IMPORTANCE OF WHISTLEBLOWING PERSISTENCE IN AUDIT TEAM MEMBER PEER REPORTING: THE IMPACT OF COMMUNICATION MEDIUM AND CLIENT IMPORTANCE -- 1. INTRODUCTION -- 2. THEORY AND HYPOTHESES DEVELOPMENT -- 2.1. Auditors and Whistleblowing Persistence -- 2.2. Communication Mediums Utilized Within the Audit Team -- 2.3. Client Importance -- 2.4. Communication Medium Utilized Within the Audit Team and Client Importance -- 3. EXPERIMENTAL METHOD AND DESIGN -- 3.2. Design and Procedure -- 3.3. Attention Check Questions and Manipulation Measures -- 3.4. Dependent Variables -- 3.4.1. Likelihood of Reporting -- 3.4.2. Whistleblowing Persistence -- 4. RESULTS -- 4.2. Supplementary Analysis -- 5. CONCLUSION -- References -- Chapter 4: THE IMPACT OF COVID-19 ON THE CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE AND DISCLOSURES OF US CORPORATIONS -- INTRODUCTION -- LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT -- CSR Performance -- CSR Disclosure -- RESEARCH METHOD -- Sample -- Models -- Dependent Variables -- CSR Performance Scores -- CSR Disclosure Scores -- Independent Variable -- Control Variables -- RESULTS -- Descriptive statistics -- Results of t-Test -- Results of Panel Data Analysis -- Hypothesis 2 -- Descriptive Statistics -- Results of t-Test -- Results of Panel Data Analysis -- CONCLUSION -- References -- Chapter 5: FRAUDULENT RESEARCH PRACTICES IN ACCOUNTING: A REPLICATION AND EXTENSION OF BAILEY, HASSELBACK, AND KARCHER (2001) -- INTRODUCTION -- THEORY AND RESEARCH QUESTIONS -- What Is Research Misconduct? -- Attribution of Blame for FRPs -- The Ethical Research Environment -- Effects of Doctoral Education -- Mentors and Coauthors | |
| 505 | 8 | |a Survey Techniques for Sensitive Questions -- Research Questions -- RESEARCH DESIGN AND METHODS -- Sampling Frame -- Research Instrument -- DATA DESCRIPTION AND ANALYSIS -- Analysis of Results -- Self-Reported FRPs (RQ1) -- Belief About Others' FRPs (RQ2) -- Attributions to Internal or External Motivation (RQ3) -- Graduate Education (RQ4) -- Attitudes and Practices of Mentors (RQ5) -- Attitudes and Practices of Coauthors (RQ6) -- Evolving Awareness and Concern About Research Ethics (RQ7) -- Analysis of Comments -- The Problem of Reviewers Making Unethical Demands -- Anecdotes and Opinions About the Prevailing Culture, Pressures, and Motives -- Suspicions About Successful Scholars -- Confusion Over the (Il)legitimacy of Practices -- Issues Inherent in NHST -- Lack of Quality Control -- Expressions of General Optimism or Pessimism About the State of Affairs -- Reflections on Doctoral Education -- Participants' Recommendations for Improvement -- CONCLUSIONS, LIMITATIONS, AND RESEARCH OPPORTUNITIES -- Limitations and Research Opportunities -- References -- Chapter 6: LETTING THE AIR OUT OF INDEPENDENCE ISSUES: EXAMINING AVIARY CORPORATION AND WESTERN ACCOUNTING FIRM -- INTRODUCTION -- THE CASE -- The Case Overview -- Case-Based Learning -- Learning Objectives -- Data Collection -- Related Cases -- Case Implementation Resources -- IMPLEMENTATION GUIDANCE -- Suggestions for Utilizing the Case as an In-Class Discussion Assignment -- Optional Class Discussion Strategy -- Customizing the Case -- EVIDENCE OF EFFICACY AND FEEDBACK -- EPILOGUE -- CONCLUSION AND FUTURE RESEARCH -- References -- Appendix 1B - Student Handout (Task 1) -- Chapter 7: A FRAUD AT TURBO GLOBAL PARTNERS, INC.: A CASE STUDY -- INTRODUCTION - TURBO GLOBAL PARTNERS -- Relationship with BeMotion, Inc. -- March 30 Turbo Press Release -- April 3 Turbo Press Release | |
| 505 | 8 | |a The Ethical and Professional Responsibility Facet -- The Consequences -- Settlement -- CASE QUESTIONS -- TEACHING NOTES AND STUDENT FEEDBACK -- CONCLUSION -- Chapter 8: DEVELOPING CRITICAL THINKING, ETHICAL REASONING, AND DECISION-MAKING SKILLS USING A WHISTLEBLOWING CASE STUDY -- INTRODUCTION -- WHAT IS WHISTLEBLOWING? -- THE IMPORTANCE OF WHISTLEBLOWING -- AICPA CODE -- CRITICAL THINKING AND ETHICAL REASONING -- CASE STUDIES -- TECHNO BUBBLE CASE STUDY -- Case Requirements -- CASE LEARNING OBJECTIVES AND IMPLEMENTATION GUIDANCE -- Learning Objectives -- Implementation Guidance -- Efficacy -- Teaching Notes -- Supplemental Considerations -- CONCLUSION -- References -- Index | |
| 520 | |a Research on Professional Responsibility and Ethics in Accounting Volume 26explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility | ||
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Shawver, Tara J. |t Research on Professional Responsibility and Ethics in Accounting |d Leeds : Emerald Publishing Limited,c2024 |z 9781835497715 |
| 912 | |a ZDB-30-PQE | ||
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Datensatz im Suchindex
| _version_ | 1810687473964023808 |
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| adam_text | |
| any_adam_object | |
| author | Shawver, Tara J. |
| author_facet | Shawver, Tara J. |
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| author_sort | Shawver, Tara J. |
| author_variant | t j s tj tjs |
| building | Verbundindex |
| bvnumber | BV049877074 |
| collection | ZDB-30-PQE |
| contents | Intro -- Half Title Page -- Series Page -- Title Page -- Copyright Page -- DESCRIPTION -- CONTENTS -- ABOUT THE EDITOR -- Editorial Board -- LIST OF CONTRIBUTORS -- Chapter 1: CHANGING INTERNAL AUDITING FROM A COMPLIANCE-BASED TO A CONDUCT-FOCUSED APPROACH -- 1. INTRODUCTION -- 2. LITERATURE REVIEW -- 3. RESEARCH METHODS -- 3.1. Action Research -- 3.2. Constructing Phase -- 3.3. Planning Action Phase -- 3.4. Taking and Evaluating Action Phases -- 4. FINDINGS -- 4.1.1. Sales Assignment: Incentive Pressures -- 4.1.2. Trading Assignment: Following Rules and Procedures While Engaging in Wrongdoing -- 4.2. Auditors Need Contextual and Business Knowledge to Increase CR Consciousness -- 4.3. Managers Need Improved Bottom-Up Communications and CR Awareness -- 4.3.1. Sales Assignment -- 4.3.2. Trading Assignment -- 5. DISCUSSION -- 5.1. The Conduct-Focused IA Approach Identified Misconduct, Potential CR, and Preventive Actions -- 5.2. The Conduct-Focused IA Approach Enhances IA's Governance Role in CR Management -- 5.3. The Conduct-Focused IA Implementation Benefitted from Interactions in Terms of Career and Non-career Auditors -- 5.4. Limitations -- 6. CONCLUSION -- References -- Chapter 2: IMPROVING ETHICAL COMPLIANCE IN ACCOUNTING AND BUSINESS: AN ETHICS CODE-FOCUSED VALUE SELF-CONFRONTATION APPROACH -- INTRODUCTION -- BACKGROUND -- Codes of Ethics -- Personal Values -- RVS -- SVS -- SPC -- Value Change Theory -- THE PROBLEM -- RESEARCH QUESTIONS (RQs) -- METHODOLOGY -- Extant VSC Studies -- Thematic Coding -- RESULTS -- RQ1: VSC Intervention Design -- RQ1b, Number of Targeted Values -- RQ1c, Persuasive Content -- RQ1d, Modes of Delivery -- RQ2: VSC Intervention Efficacy at the Value Change -- RQ3: VSC Intervention Efficacy at Changing Attitudes -- RQ4: VSC Intervention Efficacy at Behavioral Change -- IMPLEMENTATION STRATEGY. DISCUSSION AND CONCLUSION -- LIMITATIONS AND FUTURE RESEARCH -- Disclosure Statements -- References -- Value Self-Confrontation Resea rch, Selected Findings -- Appendix 1 (Continued) -- Chapter 3: THE IMPORTANCE OF WHISTLEBLOWING PERSISTENCE IN AUDIT TEAM MEMBER PEER REPORTING: THE IMPACT OF COMMUNICATION MEDIUM AND CLIENT IMPORTANCE -- 1. INTRODUCTION -- 2. THEORY AND HYPOTHESES DEVELOPMENT -- 2.1. Auditors and Whistleblowing Persistence -- 2.2. Communication Mediums Utilized Within the Audit Team -- 2.3. Client Importance -- 2.4. Communication Medium Utilized Within the Audit Team and Client Importance -- 3. EXPERIMENTAL METHOD AND DESIGN -- 3.2. Design and Procedure -- 3.3. Attention Check Questions and Manipulation Measures -- 3.4. Dependent Variables -- 3.4.1. Likelihood of Reporting -- 3.4.2. Whistleblowing Persistence -- 4. RESULTS -- 4.2. Supplementary Analysis -- 5. CONCLUSION -- References -- Chapter 4: THE IMPACT OF COVID-19 ON THE CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE AND DISCLOSURES OF US CORPORATIONS -- INTRODUCTION -- LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT -- CSR Performance -- CSR Disclosure -- RESEARCH METHOD -- Sample -- Models -- Dependent Variables -- CSR Performance Scores -- CSR Disclosure Scores -- Independent Variable -- Control Variables -- RESULTS -- Descriptive statistics -- Results of t-Test -- Results of Panel Data Analysis -- Hypothesis 2 -- Descriptive Statistics -- Results of t-Test -- Results of Panel Data Analysis -- CONCLUSION -- References -- Chapter 5: FRAUDULENT RESEARCH PRACTICES IN ACCOUNTING: A REPLICATION AND EXTENSION OF BAILEY, HASSELBACK, AND KARCHER (2001) -- INTRODUCTION -- THEORY AND RESEARCH QUESTIONS -- What Is Research Misconduct? -- Attribution of Blame for FRPs -- The Ethical Research Environment -- Effects of Doctoral Education -- Mentors and Coauthors Survey Techniques for Sensitive Questions -- Research Questions -- RESEARCH DESIGN AND METHODS -- Sampling Frame -- Research Instrument -- DATA DESCRIPTION AND ANALYSIS -- Analysis of Results -- Self-Reported FRPs (RQ1) -- Belief About Others' FRPs (RQ2) -- Attributions to Internal or External Motivation (RQ3) -- Graduate Education (RQ4) -- Attitudes and Practices of Mentors (RQ5) -- Attitudes and Practices of Coauthors (RQ6) -- Evolving Awareness and Concern About Research Ethics (RQ7) -- Analysis of Comments -- The Problem of Reviewers Making Unethical Demands -- Anecdotes and Opinions About the Prevailing Culture, Pressures, and Motives -- Suspicions About Successful Scholars -- Confusion Over the (Il)legitimacy of Practices -- Issues Inherent in NHST -- Lack of Quality Control -- Expressions of General Optimism or Pessimism About the State of Affairs -- Reflections on Doctoral Education -- Participants' Recommendations for Improvement -- CONCLUSIONS, LIMITATIONS, AND RESEARCH OPPORTUNITIES -- Limitations and Research Opportunities -- References -- Chapter 6: LETTING THE AIR OUT OF INDEPENDENCE ISSUES: EXAMINING AVIARY CORPORATION AND WESTERN ACCOUNTING FIRM -- INTRODUCTION -- THE CASE -- The Case Overview -- Case-Based Learning -- Learning Objectives -- Data Collection -- Related Cases -- Case Implementation Resources -- IMPLEMENTATION GUIDANCE -- Suggestions for Utilizing the Case as an In-Class Discussion Assignment -- Optional Class Discussion Strategy -- Customizing the Case -- EVIDENCE OF EFFICACY AND FEEDBACK -- EPILOGUE -- CONCLUSION AND FUTURE RESEARCH -- References -- Appendix 1B - Student Handout (Task 1) -- Chapter 7: A FRAUD AT TURBO GLOBAL PARTNERS, INC.: A CASE STUDY -- INTRODUCTION - TURBO GLOBAL PARTNERS -- Relationship with BeMotion, Inc. -- March 30 Turbo Press Release -- April 3 Turbo Press Release The Ethical and Professional Responsibility Facet -- The Consequences -- Settlement -- CASE QUESTIONS -- TEACHING NOTES AND STUDENT FEEDBACK -- CONCLUSION -- Chapter 8: DEVELOPING CRITICAL THINKING, ETHICAL REASONING, AND DECISION-MAKING SKILLS USING A WHISTLEBLOWING CASE STUDY -- INTRODUCTION -- WHAT IS WHISTLEBLOWING? -- THE IMPORTANCE OF WHISTLEBLOWING -- AICPA CODE -- CRITICAL THINKING AND ETHICAL REASONING -- CASE STUDIES -- TECHNO BUBBLE CASE STUDY -- Case Requirements -- CASE LEARNING OBJECTIVES AND IMPLEMENTATION GUIDANCE -- Learning Objectives -- Implementation Guidance -- Efficacy -- Teaching Notes -- Supplemental Considerations -- CONCLUSION -- References -- Index |
| ctrlnum | (ZDB-30-PQE)EBC31539405 (ZDB-30-PAD)EBC31539405 (ZDB-89-EBL)EBL31539405 (OCoLC)1450106834 (DE-599)BVBBV049877074 |
| dewey-full | 174.4 |
| dewey-hundreds | 100 - Philosophy & psychology |
| dewey-ones | 174 - Occupational ethics |
| dewey-raw | 174.4 |
| dewey-search | 174.4 |
| dewey-sort | 3174.4 |
| dewey-tens | 170 - Ethics (Moral philosophy) |
| discipline | Philosophie |
| edition | 1st ed |
| format | Electronic eBook |
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| id | DE-604.BV049877074 |
| illustrated | Not Illustrated |
| indexdate | 2024-09-20T04:22:18Z |
| institution | BVB |
| isbn | 9781835497708 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035216524 |
| oclc_num | 1450106834 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (233 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2024 |
| publishDateSearch | 2024 |
| publishDateSort | 2024 |
| publisher | Emerald Publishing Limited |
| record_format | marc |
| series2 | Research on Professional Responsibility and Ethics in Accounting Series |
| spelling | Shawver, Tara J. Verfasser aut Research on Professional Responsibility and Ethics in Accounting 1st ed Leeds Emerald Publishing Limited 2024 ©2024 1 Online-Ressource (233 Seiten) txt rdacontent c rdamedia cr rdacarrier Research on Professional Responsibility and Ethics in Accounting Series Description based on publisher supplied metadata and other sources Intro -- Half Title Page -- Series Page -- Title Page -- Copyright Page -- DESCRIPTION -- CONTENTS -- ABOUT THE EDITOR -- Editorial Board -- LIST OF CONTRIBUTORS -- Chapter 1: CHANGING INTERNAL AUDITING FROM A COMPLIANCE-BASED TO A CONDUCT-FOCUSED APPROACH -- 1. INTRODUCTION -- 2. LITERATURE REVIEW -- 3. RESEARCH METHODS -- 3.1. Action Research -- 3.2. Constructing Phase -- 3.3. Planning Action Phase -- 3.4. Taking and Evaluating Action Phases -- 4. FINDINGS -- 4.1.1. Sales Assignment: Incentive Pressures -- 4.1.2. Trading Assignment: Following Rules and Procedures While Engaging in Wrongdoing -- 4.2. Auditors Need Contextual and Business Knowledge to Increase CR Consciousness -- 4.3. Managers Need Improved Bottom-Up Communications and CR Awareness -- 4.3.1. Sales Assignment -- 4.3.2. Trading Assignment -- 5. DISCUSSION -- 5.1. The Conduct-Focused IA Approach Identified Misconduct, Potential CR, and Preventive Actions -- 5.2. The Conduct-Focused IA Approach Enhances IA's Governance Role in CR Management -- 5.3. The Conduct-Focused IA Implementation Benefitted from Interactions in Terms of Career and Non-career Auditors -- 5.4. Limitations -- 6. CONCLUSION -- References -- Chapter 2: IMPROVING ETHICAL COMPLIANCE IN ACCOUNTING AND BUSINESS: AN ETHICS CODE-FOCUSED VALUE SELF-CONFRONTATION APPROACH -- INTRODUCTION -- BACKGROUND -- Codes of Ethics -- Personal Values -- RVS -- SVS -- SPC -- Value Change Theory -- THE PROBLEM -- RESEARCH QUESTIONS (RQs) -- METHODOLOGY -- Extant VSC Studies -- Thematic Coding -- RESULTS -- RQ1: VSC Intervention Design -- RQ1b, Number of Targeted Values -- RQ1c, Persuasive Content -- RQ1d, Modes of Delivery -- RQ2: VSC Intervention Efficacy at the Value Change -- RQ3: VSC Intervention Efficacy at Changing Attitudes -- RQ4: VSC Intervention Efficacy at Behavioral Change -- IMPLEMENTATION STRATEGY. DISCUSSION AND CONCLUSION -- LIMITATIONS AND FUTURE RESEARCH -- Disclosure Statements -- References -- Value Self-Confrontation Resea rch, Selected Findings -- Appendix 1 (Continued) -- Chapter 3: THE IMPORTANCE OF WHISTLEBLOWING PERSISTENCE IN AUDIT TEAM MEMBER PEER REPORTING: THE IMPACT OF COMMUNICATION MEDIUM AND CLIENT IMPORTANCE -- 1. INTRODUCTION -- 2. THEORY AND HYPOTHESES DEVELOPMENT -- 2.1. Auditors and Whistleblowing Persistence -- 2.2. Communication Mediums Utilized Within the Audit Team -- 2.3. Client Importance -- 2.4. Communication Medium Utilized Within the Audit Team and Client Importance -- 3. EXPERIMENTAL METHOD AND DESIGN -- 3.2. Design and Procedure -- 3.3. Attention Check Questions and Manipulation Measures -- 3.4. Dependent Variables -- 3.4.1. Likelihood of Reporting -- 3.4.2. Whistleblowing Persistence -- 4. RESULTS -- 4.2. Supplementary Analysis -- 5. CONCLUSION -- References -- Chapter 4: THE IMPACT OF COVID-19 ON THE CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE AND DISCLOSURES OF US CORPORATIONS -- INTRODUCTION -- LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT -- CSR Performance -- CSR Disclosure -- RESEARCH METHOD -- Sample -- Models -- Dependent Variables -- CSR Performance Scores -- CSR Disclosure Scores -- Independent Variable -- Control Variables -- RESULTS -- Descriptive statistics -- Results of t-Test -- Results of Panel Data Analysis -- Hypothesis 2 -- Descriptive Statistics -- Results of t-Test -- Results of Panel Data Analysis -- CONCLUSION -- References -- Chapter 5: FRAUDULENT RESEARCH PRACTICES IN ACCOUNTING: A REPLICATION AND EXTENSION OF BAILEY, HASSELBACK, AND KARCHER (2001) -- INTRODUCTION -- THEORY AND RESEARCH QUESTIONS -- What Is Research Misconduct? -- Attribution of Blame for FRPs -- The Ethical Research Environment -- Effects of Doctoral Education -- Mentors and Coauthors Survey Techniques for Sensitive Questions -- Research Questions -- RESEARCH DESIGN AND METHODS -- Sampling Frame -- Research Instrument -- DATA DESCRIPTION AND ANALYSIS -- Analysis of Results -- Self-Reported FRPs (RQ1) -- Belief About Others' FRPs (RQ2) -- Attributions to Internal or External Motivation (RQ3) -- Graduate Education (RQ4) -- Attitudes and Practices of Mentors (RQ5) -- Attitudes and Practices of Coauthors (RQ6) -- Evolving Awareness and Concern About Research Ethics (RQ7) -- Analysis of Comments -- The Problem of Reviewers Making Unethical Demands -- Anecdotes and Opinions About the Prevailing Culture, Pressures, and Motives -- Suspicions About Successful Scholars -- Confusion Over the (Il)legitimacy of Practices -- Issues Inherent in NHST -- Lack of Quality Control -- Expressions of General Optimism or Pessimism About the State of Affairs -- Reflections on Doctoral Education -- Participants' Recommendations for Improvement -- CONCLUSIONS, LIMITATIONS, AND RESEARCH OPPORTUNITIES -- Limitations and Research Opportunities -- References -- Chapter 6: LETTING THE AIR OUT OF INDEPENDENCE ISSUES: EXAMINING AVIARY CORPORATION AND WESTERN ACCOUNTING FIRM -- INTRODUCTION -- THE CASE -- The Case Overview -- Case-Based Learning -- Learning Objectives -- Data Collection -- Related Cases -- Case Implementation Resources -- IMPLEMENTATION GUIDANCE -- Suggestions for Utilizing the Case as an In-Class Discussion Assignment -- Optional Class Discussion Strategy -- Customizing the Case -- EVIDENCE OF EFFICACY AND FEEDBACK -- EPILOGUE -- CONCLUSION AND FUTURE RESEARCH -- References -- Appendix 1B - Student Handout (Task 1) -- Chapter 7: A FRAUD AT TURBO GLOBAL PARTNERS, INC.: A CASE STUDY -- INTRODUCTION - TURBO GLOBAL PARTNERS -- Relationship with BeMotion, Inc. -- March 30 Turbo Press Release -- April 3 Turbo Press Release The Ethical and Professional Responsibility Facet -- The Consequences -- Settlement -- CASE QUESTIONS -- TEACHING NOTES AND STUDENT FEEDBACK -- CONCLUSION -- Chapter 8: DEVELOPING CRITICAL THINKING, ETHICAL REASONING, AND DECISION-MAKING SKILLS USING A WHISTLEBLOWING CASE STUDY -- INTRODUCTION -- WHAT IS WHISTLEBLOWING? -- THE IMPORTANCE OF WHISTLEBLOWING -- AICPA CODE -- CRITICAL THINKING AND ETHICAL REASONING -- CASE STUDIES -- TECHNO BUBBLE CASE STUDY -- Case Requirements -- CASE LEARNING OBJECTIVES AND IMPLEMENTATION GUIDANCE -- Learning Objectives -- Implementation Guidance -- Efficacy -- Teaching Notes -- Supplemental Considerations -- CONCLUSION -- References -- Index Research on Professional Responsibility and Ethics in Accounting Volume 26explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility Erscheint auch als Druck-Ausgabe Shawver, Tara J. Research on Professional Responsibility and Ethics in Accounting Leeds : Emerald Publishing Limited,c2024 9781835497715 |
| spellingShingle | Shawver, Tara J. Research on Professional Responsibility and Ethics in Accounting Intro -- Half Title Page -- Series Page -- Title Page -- Copyright Page -- DESCRIPTION -- CONTENTS -- ABOUT THE EDITOR -- Editorial Board -- LIST OF CONTRIBUTORS -- Chapter 1: CHANGING INTERNAL AUDITING FROM A COMPLIANCE-BASED TO A CONDUCT-FOCUSED APPROACH -- 1. INTRODUCTION -- 2. LITERATURE REVIEW -- 3. RESEARCH METHODS -- 3.1. Action Research -- 3.2. Constructing Phase -- 3.3. Planning Action Phase -- 3.4. Taking and Evaluating Action Phases -- 4. FINDINGS -- 4.1.1. Sales Assignment: Incentive Pressures -- 4.1.2. Trading Assignment: Following Rules and Procedures While Engaging in Wrongdoing -- 4.2. Auditors Need Contextual and Business Knowledge to Increase CR Consciousness -- 4.3. Managers Need Improved Bottom-Up Communications and CR Awareness -- 4.3.1. Sales Assignment -- 4.3.2. Trading Assignment -- 5. DISCUSSION -- 5.1. The Conduct-Focused IA Approach Identified Misconduct, Potential CR, and Preventive Actions -- 5.2. The Conduct-Focused IA Approach Enhances IA's Governance Role in CR Management -- 5.3. The Conduct-Focused IA Implementation Benefitted from Interactions in Terms of Career and Non-career Auditors -- 5.4. Limitations -- 6. CONCLUSION -- References -- Chapter 2: IMPROVING ETHICAL COMPLIANCE IN ACCOUNTING AND BUSINESS: AN ETHICS CODE-FOCUSED VALUE SELF-CONFRONTATION APPROACH -- INTRODUCTION -- BACKGROUND -- Codes of Ethics -- Personal Values -- RVS -- SVS -- SPC -- Value Change Theory -- THE PROBLEM -- RESEARCH QUESTIONS (RQs) -- METHODOLOGY -- Extant VSC Studies -- Thematic Coding -- RESULTS -- RQ1: VSC Intervention Design -- RQ1b, Number of Targeted Values -- RQ1c, Persuasive Content -- RQ1d, Modes of Delivery -- RQ2: VSC Intervention Efficacy at the Value Change -- RQ3: VSC Intervention Efficacy at Changing Attitudes -- RQ4: VSC Intervention Efficacy at Behavioral Change -- IMPLEMENTATION STRATEGY. DISCUSSION AND CONCLUSION -- LIMITATIONS AND FUTURE RESEARCH -- Disclosure Statements -- References -- Value Self-Confrontation Resea rch, Selected Findings -- Appendix 1 (Continued) -- Chapter 3: THE IMPORTANCE OF WHISTLEBLOWING PERSISTENCE IN AUDIT TEAM MEMBER PEER REPORTING: THE IMPACT OF COMMUNICATION MEDIUM AND CLIENT IMPORTANCE -- 1. INTRODUCTION -- 2. THEORY AND HYPOTHESES DEVELOPMENT -- 2.1. Auditors and Whistleblowing Persistence -- 2.2. Communication Mediums Utilized Within the Audit Team -- 2.3. Client Importance -- 2.4. Communication Medium Utilized Within the Audit Team and Client Importance -- 3. EXPERIMENTAL METHOD AND DESIGN -- 3.2. Design and Procedure -- 3.3. Attention Check Questions and Manipulation Measures -- 3.4. Dependent Variables -- 3.4.1. Likelihood of Reporting -- 3.4.2. Whistleblowing Persistence -- 4. RESULTS -- 4.2. Supplementary Analysis -- 5. CONCLUSION -- References -- Chapter 4: THE IMPACT OF COVID-19 ON THE CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE AND DISCLOSURES OF US CORPORATIONS -- INTRODUCTION -- LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT -- CSR Performance -- CSR Disclosure -- RESEARCH METHOD -- Sample -- Models -- Dependent Variables -- CSR Performance Scores -- CSR Disclosure Scores -- Independent Variable -- Control Variables -- RESULTS -- Descriptive statistics -- Results of t-Test -- Results of Panel Data Analysis -- Hypothesis 2 -- Descriptive Statistics -- Results of t-Test -- Results of Panel Data Analysis -- CONCLUSION -- References -- Chapter 5: FRAUDULENT RESEARCH PRACTICES IN ACCOUNTING: A REPLICATION AND EXTENSION OF BAILEY, HASSELBACK, AND KARCHER (2001) -- INTRODUCTION -- THEORY AND RESEARCH QUESTIONS -- What Is Research Misconduct? -- Attribution of Blame for FRPs -- The Ethical Research Environment -- Effects of Doctoral Education -- Mentors and Coauthors Survey Techniques for Sensitive Questions -- Research Questions -- RESEARCH DESIGN AND METHODS -- Sampling Frame -- Research Instrument -- DATA DESCRIPTION AND ANALYSIS -- Analysis of Results -- Self-Reported FRPs (RQ1) -- Belief About Others' FRPs (RQ2) -- Attributions to Internal or External Motivation (RQ3) -- Graduate Education (RQ4) -- Attitudes and Practices of Mentors (RQ5) -- Attitudes and Practices of Coauthors (RQ6) -- Evolving Awareness and Concern About Research Ethics (RQ7) -- Analysis of Comments -- The Problem of Reviewers Making Unethical Demands -- Anecdotes and Opinions About the Prevailing Culture, Pressures, and Motives -- Suspicions About Successful Scholars -- Confusion Over the (Il)legitimacy of Practices -- Issues Inherent in NHST -- Lack of Quality Control -- Expressions of General Optimism or Pessimism About the State of Affairs -- Reflections on Doctoral Education -- Participants' Recommendations for Improvement -- CONCLUSIONS, LIMITATIONS, AND RESEARCH OPPORTUNITIES -- Limitations and Research Opportunities -- References -- Chapter 6: LETTING THE AIR OUT OF INDEPENDENCE ISSUES: EXAMINING AVIARY CORPORATION AND WESTERN ACCOUNTING FIRM -- INTRODUCTION -- THE CASE -- The Case Overview -- Case-Based Learning -- Learning Objectives -- Data Collection -- Related Cases -- Case Implementation Resources -- IMPLEMENTATION GUIDANCE -- Suggestions for Utilizing the Case as an In-Class Discussion Assignment -- Optional Class Discussion Strategy -- Customizing the Case -- EVIDENCE OF EFFICACY AND FEEDBACK -- EPILOGUE -- CONCLUSION AND FUTURE RESEARCH -- References -- Appendix 1B - Student Handout (Task 1) -- Chapter 7: A FRAUD AT TURBO GLOBAL PARTNERS, INC.: A CASE STUDY -- INTRODUCTION - TURBO GLOBAL PARTNERS -- Relationship with BeMotion, Inc. -- March 30 Turbo Press Release -- April 3 Turbo Press Release The Ethical and Professional Responsibility Facet -- The Consequences -- Settlement -- CASE QUESTIONS -- TEACHING NOTES AND STUDENT FEEDBACK -- CONCLUSION -- Chapter 8: DEVELOPING CRITICAL THINKING, ETHICAL REASONING, AND DECISION-MAKING SKILLS USING A WHISTLEBLOWING CASE STUDY -- INTRODUCTION -- WHAT IS WHISTLEBLOWING? -- THE IMPORTANCE OF WHISTLEBLOWING -- AICPA CODE -- CRITICAL THINKING AND ETHICAL REASONING -- CASE STUDIES -- TECHNO BUBBLE CASE STUDY -- Case Requirements -- CASE LEARNING OBJECTIVES AND IMPLEMENTATION GUIDANCE -- Learning Objectives -- Implementation Guidance -- Efficacy -- Teaching Notes -- Supplemental Considerations -- CONCLUSION -- References -- Index |
| title | Research on Professional Responsibility and Ethics in Accounting |
| title_auth | Research on Professional Responsibility and Ethics in Accounting |
| title_exact_search | Research on Professional Responsibility and Ethics in Accounting |
| title_full | Research on Professional Responsibility and Ethics in Accounting |
| title_fullStr | Research on Professional Responsibility and Ethics in Accounting |
| title_full_unstemmed | Research on Professional Responsibility and Ethics in Accounting |
| title_short | Research on Professional Responsibility and Ethics in Accounting |
| title_sort | research on professional responsibility and ethics in accounting |
| work_keys_str_mv | AT shawvertaraj researchonprofessionalresponsibilityandethicsinaccounting |