Research on Accounting Ethics

• Page count

  320 pages

• Category

  Business Ethics & Social Responsibility

• Publisher

  JAI Press Inc.

• Ebook file size

• Language

  English

Summary

This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis and to improve ethics education in the field.

Table of contents

• Annual reports as a medium for voluntarily signalling and justifying corporate social responsibility activities, Moses L. Pava, Joshua Krausz; recognizing ethical issues - the joint influence of ethical sensitivity and moral intensity, Gail B. Wright et al; organizational moral development - lessons from moral reasoning frameworks, Kristi Yuthas; emphasis on ethics in tax education, Lawrence P. Grasso, Steven E. Kaplan; a longitudinal study of the effects of teaching ethics throughout the accounting curriculum, Patricia Casey Douglas, Bill N. Schwartz; earnings manipulation and disclosure of the early adoption of SFAS 96 in management's letter to shareholders, Cynthia Firey Eakin, John P. Wendell; whistle-blowing on the audit team - a study of auditor perceptions, P. Richard Williams, G. William Glezen; factors that affect ethical reasoning abilities of U.S. and Irish small-firm accounting practitioners, Nancy Thorley Hill et al; the loss of auditor-independence - perceptions of staff auditors, audit seniors and audit managers, Terry J. Engle, Terry Sincich; corporate social responsibility in accounting - a review and extension, Bernadette M. Ruf et al; CPA values analysis - toward a better understanding of the motivations and ethical attitudes of the profession, Thomas E. Wilson, Jr. et al; political pressure and environmental disclosure - the case of EPA and the superfund, Martin Freedman, A.J. Stagliano; ethical development of CMAs - a focus of non-public accountants in the United States, Lois Deane Etherington, Nancy Thorley Hill; the empirical development of a financial reporting ethics decision model - a factor analysis approach, Thomas G. Hodge et al; accounting information systems business ethics case - employee monitoring, Alfred R. Michenzi.