Description
Book SynopsisThe eighth volume of "Research on Accounting Ethics" addresses a wide range of issues including faculty perceptions on the inclusion of business ethics in the curriculum and the importance of context in investigating auditors' moral abilities.
Table of ContentsEssays: attributes of ethical audit decision making, M.J. Abdolmohammadi; expansion of the concept of fiduciary duty, M.B. Armstrong, J. Carr; a responsibility-based approach to systems development for professional service firms, K. Yuthas, J.F. Dillard; faculty perceptions regarding the inclusion of business ethics in the curriculum, R.A. Larson; critical thinking and the moral reasoning of intermediate accounting students, R.A. Bernardi et al.; accountants' perceptions of the ethics of earnings management, R.Z. Elias; impact of cognitive moral judgment ability on knowledge of red flags, D.H. Roberts, J.P. Koeplin; ethical decisions and the dilution effect - the impact of nondiagnostic information on ethical decisions, T.L. Herron, G.R. Young II; a taxonomy of auditors' professional scepticism, M.K. Shaub, J.E. Lawrence; the importance of context in investigating auditors' moral abilities, D.W. Massey. Case section: International Textile, Inc., M.N. Nourayi, S.M. Mintz; academic ethics cases; extracurricular activities; to publish or not to publish; accounting club activities, B.N. Schwartz, S. Mintz; ethical dilemma in student organization - a teaching case integrating moral reasoning, virtue theory and discourse as an approach to resolution, J.L. Mobus, A.K. Styles.
