Description
Book SynopsisThis 25th edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a diverse group of expert authors. Subjects covered explore many aspects across professional responsibility and ethics in accounting, including balancing values vs profits, whistleblowing, earnings management, ethical financial reporting, and moral identity.
Table of ContentsChapter 1. Professional Competencies for Accountants: Advancing Our Understanding of Soft Skills; Kara Hunter, Joan Lee, and Dawn Massey
Chapter 2. The Influence of Tone at the Top, Tune in the Middle, and Self-Concept Maintenance on Financial Reporting Decisions; Andrew J. Felo and Steven A. Solieri
Chapter 3. The Role of Moral Disengagement and Moral Identity in Unethical Commissions and Omissions; Megan Seymore and Mary B. Curtis
Chapter 4. The Impact of Dark Triad Personality Traits and Gender on Whistleblowing Decisions; Phebe L. Davis, Amy M. Donnelly, and Robin R. Radtke
Chapter 5. Ethical Challenges Regarding Earnings Management, Short Sellers, and Real Activities Manipulation; Jap Efendi, Jennifer Li-Chin Ho, L. Murphy Smith, and Yu Zhang
Chapter 6. The Effect of CDS Initiation on the Quality of Earnings Forecasts; Emrah Ekici and Pedro Sottile
Chapter 7. Casino Gambling and Workplace Fraud – Implications for Auditors; Christine Earley, Carol Hartley, and Patrick Kelly
Chapter 8. Deficiencies in the Audit of Wirecard: A Case Study of the Enron of Germany; William F. Miller and Steven M. Mintz
Chapter 9. Volkswagen: Balancing Values vs Profits; Tara J. Shawver and William F. Miller
