Description
Book SynopsisResearch 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.
Trade ReviewSeven studies from several countries explore recent developments in accounting ethics. Their topics include Luce Paciolo and the role of accounting and business: early lessons in social responsibility, legitimacy and institutionalization of a code of conduct: the management of business ethics, the influence of external corporate social responsibility ratings on how shareholders vote on corporate social responsibility proposals that shareholders have sponsored, and the impact of moral reasoning on whistleblowing intentions. -- Annotation ©2018 * (protoview.com) *
Table of Contents1. Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility;
Coate, Charles J. and Marck C. Mitschow 2. The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour;
Barrainkua, Itsao and Marcela Espinosa-Pike 3. Legitimacy and Institutionalization of Code of Conduct: The Management of Business Ethics;
Joseph, George and Anwar Hashmi 4. External CSR Rating Influence on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals;
Cullinan, Charles P., Lois Mahoney and Pamela B. Roush 5. Self-fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior;
Mastilak, M. Christian, Linda Matuszewski, Fabienne Miller, and Alexander Woods 6. The Impact of Moral Reasoning on Whistleblowing Intentions;
Shawver, Tara J. and Todd A. Shawver 7. Management Accountants’ Professionalism and Ethics;
Thomas, Stuart
