Summary
Elsevier's "Research on Accounting Ethics" series is devoted exclusively to the advancement of ethics research and education in the profession and practice of accounting. Its threefold mission is to: advance innovative and applied ethics research in all accounting-related disciplines on a global basis; improve ethics education in and throughout the professional accounting and management curricula at undergraduate and graduate levels; and provide a source of information for the professional accounting and auditing community for integrating ethics and good business practices in public firms, business corporations and governmental organizations. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, individual morality, accountability, good business practices in public accounting and the litigation crisis. Papers are empirical or theoretical in nature, and draw upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology. The 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 contents
- Essays: 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.
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