Research on Professional Responsibility and Ethics in Accounting.

Intro -- Half Title Page -- Series Page -- Title Page -- Copyright Page -- Contents -- Editorial Board -- List of Contributors -- Chapter 1-Understanding Professional Skepticism Through an Ethics Lens: A Research Note -- Introduction -- Literature Review and Hypothesis Development -- Ethical Sensitivity -- Ethical Reasoning -- Concern for Others -- Egocentrism -- Research Method -- Measures Used to Examine the Constructs -- Results -- Conclusion and Implications -- References -- Chapter 2-CSR Performance: Governance Insights from Dual-Class Firms -- Introduction -- Prior Literature and Hypotheses -- Quiet Life -- Short-termism -- Cash Flow Wedge -- Data Source, Sample Selection and Methodology -- Research Design -- Variable Measurements -- Independent Variables -- Control Variables -- Results -- Regression Results -- Robustness Analyses -- Matched-pairs Sample Design -- Heckman Two-stage Model -- Summary and Implications -- Acknowledgments -- References -- Chapter 3-Will Cognitive Style Impact Whistleblowing Intentions? -- Introduction -- Literature Review -- Whistleblowing -- Personality and Cognitive Style -- Methodology -- Results and Discussion -- Moral Sensitivity -- Whistleblowing Judgment -- Whistleblowing Intention -- Conclusions -- Limitations and Future Research -- References -- Appendix -- Vignette 2 -- Vignette 3 -- Vignette 4 -- Vignette 5 -- Chapter 4-Do American Accounting Students Possess the Values Needed to Practice Accounting? -- Introduction -- Theoretical Background and Prior Literature -- P-O Fit -- Measuring Values and P-O Fit -- Rokeach Value Survey -- Methodology and Research Questions -- Results -- Mann-Whitney U Test Results -- Median Test Results -- Combined Results -- Effect Size Results -- Incongruency in Values -- Discussion of Results -- Conclusions and Recommendations -- Limitations and Future Research.

References -- Chapter 5-Increasing Student Engagement Using Giving Voice to Values and Peer Feedback -- Introduction -- GVV Curriculum -- Peer Assessment -- Implementing Peer Assessment -- Perception of Peer Assessment -- Conclusions -- References -- Grading Scale -- Chapter 6-Law Versus Ethics in Accounting -- Introduction -- What is Legal and What is Ethical? -- Relationships Between Law, Morals, Ethics and Religion -- Law and Ethics in Aristotle's Nicomachean Ethics -- Law and Ethics as Applied to Accounting -- Reasons for fraudulent financial accounting by managers -- Audit techniques useful to detect fraudulent accounting -- Efforts by the PCAOB to Enhance Quality in Accounting Firms -- Conclusion -- References -- Chapter 7-Socialization and Professionalism -- Introduction -- Literature Review and Hypothesis Development -- Organizational Socialization -- Professional and Industry Values -- Public and Industry Accountants -- Professional Affiliation -- Social Obligation and Professional Dedication -- Self-regulation and Professional Autonomy -- Research Methodology -- Results -- Conclusions -- References -- Professionalism -- Chapter 8-A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States -- Introduction -- National Cultures -- Cultural Background and Whistleblowing -- Methodology -- Results -- Descriptive Statistics (Means and Standard Deviations) -- Reliability and Validity Test -- Comparisons among Russia, China, Taiwan, and the United States -- Factors that May Discourage Whistleblowing (Sections B Questions) -- Impact of Illegal, Immoral, or Illegitimate Practices on Money and Organizations -- Impact of Personal Relationships (Guanxi) and Networking on Whistleblowing -- Discussion and Conclusion -- Practical Implication -- References.

Chapter 9-Earnings Management Ethics: Stakeholders' Perceptions -- Introduction -- Literature Review -- Theoretical Framework -- Research Methods -- Research Results -- Questionnaire results -- Conclusion -- References -- Chapter 10-An Evaluation of Methods for Teaching Auditing Students Auditor Independence Compliance Rules -- Introduction -- Cognitive Load and Learning -- Decision Aids -- Research Questions -- Progression of Materials Implementation -- AICPA Code of Conduct Materials -- Independence Decision Tree -- Student Reaction to Materials -- Student Performance -- Discussion and Conclusion -- References -- Index.

This is a continuing of a long series focusing on professional responsibility and ethics in accounting.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.