New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship in the field. The articles published in this collection identify some emergent themes that have subsequently established themselves as key trends among academics in the
field. These include the following:- Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing This new collection provides a key insight into accounting ethics research and will enable readers to access the most important 'thinkers' active in this arena today.
The volume starts with the trends in bank deposits (and hence available financial resources) in the region around North Dakota's Bakken Formation oil reserves. Then comes a contribution analyzing how various regulatory uncertainties are undermining real estate investment. We have a study of
corporate governance and firm performance for companies listed on the Indian Exchange, plus an ex-dividend analysis of emerging country stocks listed on the Dhaka Stock Exchange (DSE), where the tax rate is higher on dividends than on capital gains. Further analysis of dividend policy includes a
study of how executives manage dividend growth in companies included in the Dow Jones Industrial Average and the NASDAQ Index (with data from 1989 into 2011). Also on the global stage we have analysis of systemic risk and financial contagion in Morocco. Then we also have an analysis of hedge fund
performance. We also have analysis of share price response to operating cash flow in corporate bankruptcies. In the quantitative arena we have an application of the IZO Model (using a principal component approach), and improved empirical estimation of option volatility.
Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement,
the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they
operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated. This volume researches the nature of the interactions between accountants, regulators and standard setters, the dilemmas that occur and investigate how and why accountants
resolve them.
Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement,
the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they
operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated.
Giving voice to the marginalized, broadly defined, is the aim of this volume in its examination of social life increasingly marked by global inequality and the extension of market rationalities to all arenas. Revealing the outcome to populations, stakeholders, and the environment when policies
resting on narrowly constrained logics are employed, these researchers lead the way in probing accountings participation in significant struggles of our times. In order to better appreciate the consequences of economic globalization, the works examine contemporary rhetoric, governance, politics, and
strategies and the manner in which accounting technologies are integrated. These works maintain that transformation is inevitable and they search for possibilities of change that can be manifested in socially equitable practices and improved social justice by enhancing accountability.
Drawing upon established academic theory, the study argues that the Big Four, as part of a globalizing transnational capital class, has dominated indigenous firms by bringing to China an ideology that came to be accepted as normative. By winning this battle of ideology, the Big Four gained access to
the coercive power of the State, and to the power of transnational institutions that have subsumed part of the power of the State. Indigenous firms have pursued a counter-hegemonic strategy of undermining the ideological superiority of the Big Four through the infiltration and modification of
institutional arrangements following what the academic literature calls "the long march through the institutions.