Index
Research on Professional Responsibility and Ethics in Accounting
ISBN: 978-1-78973-370-9, eISBN: 978-1-78973-369-3
ISSN: 1574-0765
Publication date: 30 September 2019
This content is currently only available as a PDF
Citation
(2019), "Index", Baker, C.R. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 22), Emerald Publishing Limited, Leeds, pp. 151-156. https://doi.org/10.1108/S1574-076520190000022001
Publisher
:Emerald Publishing Limited
Copyright © 2019 Emerald Publishing Limited
INDEX
Index
Note: Page numbers followed by “n” with number indicate page notes.
Accounting
culture of accounting firms
, 93–94
frauds
, 100
influence on earnings quality
, 116–118
principles producing higher quality earnings
, 118
standards producing higher earnings quality
, 118–121
Aggressive CPA
, 33
Aggressive strategic policies
, 141
Aluminum National Association
, 70
Ambiguous position
, 32–33, 36, 38, 42
American Institute of Certified Public Accountants (AICPA)
, 32, 136
ANCOVA
, 12–13, 20
Annual Report to Congress on the Dodd–Frank Whistleblower Program
, 2, 6
Application levels
, 64
AS2401 Consideration of Fraud in a Financial Statement Audit
, 145
Asset–liability approach
, 110
Association of Certified Fraud Examiners (ACFE)
, 2
Audit
client
, 84, 140
firm
, 140
profession
, 96, 142
quality
, 137
relationships
, 84, 87
Auditing/auditors
, 92
auditor-to-membership group
, 88–90
auditor-to-overseer PCs
, 87–88
auditor-to-Society PCs
, 90–93
firms
, 92, 136
PCs
, 84–93
profession
, 84, 88, 91, 94–95
Australian Accounting Professional and Ethical Standards Board (APES)
, 136–137
Awards
, 30
Awareness of Dodd–Frank Act
, 11
Big Four firm
, 90
Cash flows
, 112–113
Center for Human Rights and Environment (CHRE)
, 78
Certified Public Accountant (CPA)
, 32
decision-making
, 37
descriptive statistics of study variables
, 43
exemplars of open-response comments regarding tax positions
, 46
federal tax position standards
, 34–35
firms
, 137
H1a
, 42
H1b
, 44
H1c
, 44–45
H2a and H2b
, 45
hypotheses development
, 36–39
limitations and future research
, 48–49
migration from realistic possibility to substantial authority standard
, 35–36
online survey
, 40–42
participants
, 39–40
results
, 42–47
study results
, 44
supplemental analyses
, 45–47
willingness
, 33
Chief financial officers (CFOs)
, 28, 100–101, 110, 116, 123
perceived red flags of misrepresenting earnings
, 125–126
City of Baltimore’s sustainability report (2009)
, 72
Client
, 92
audit fees
, 147
continuation ethics decision tree
, 139
entrenchment
, 89
evaluation process
, 140
integrity
, 145–147
management integrity
, 134
Client ethics
CPA firms
, 137, 140
evaluation
, 134
evaluation checklist
, 143–144
firm
, 136–137
IESBA NOCLAR Items and PCAO B AS2405 Illegal Acts
, 138
model for evaluating
, 142–145
professional guidance for evaluating
, 136
Coalition for Environmentally Responsible Economies (CERES)
, 72, 78
Code of Ethics for Professional Accountants
, 134, 137
Codes of Ethics
, 134, 137
Cognitive dissonance theory
, 135
Communication distortion
, 82
Competence
, 142
Conceptual Framework for Financial Reporting No. 8 (SFA C8)
, 100, 106
Confidentiality
, 142
Conservatism
, 118
Conservative accounting principles
, 102
Consistency
, 142
Continuance decision, psychology of
, 134–135
Contract
, 82
Cooperative relationship
, 86
Corporate social responsibility reporting (CSR reporting)
, 58, 61–65
Covered judicial or administrative action
, 29
Culture of accounting firms
, 93–94
Cumulative prospect theory
, 33
Decision model
, 134
Dependent t-test
, 45
Descriptive statistics
, 104–106
Digital Reporting Alliance
, 62
Discontinuing clients
, 140–142
Discretionary determinants of earnings quality
, 114
Dodd–Frank Act
, 3, 8–9, 18
awareness of
, 11, 15
whistleblowing provisions
, 28
Dodd–Frank Provisions
, 4–6
Dodd–Frank Wall Street Reform and Consumer Protection Act
, 2
Earnings
, 111
benchmarks
, 102–103, 123
information
, 103, 106
manipulation
, 114, 130n7
persistence
, 110
revenue
, 100
Earnings management
, 100, 118
accounting principles producing higher quality earnings
, 118
accounting standards producing higher earnings quality
, 118–121
Earnings misreprentation
, 121
CFO’ perceived red flags
, 125–126
misstatement of earnings
, 121–122
motivation of earnings management
, 123–125
Earnings quality
, 100–101, 106, 109–110
accounting influence on
, 116–118
descriptive statistics
, 104–106
higher earnings quality
, 110–113
impacts
, 114–116
industry distribution and innate characteristics of sample
, 104
Japanese CFOs
, 101–102
management system
, 108–109
questionnaire and response rate
, 104
rating of importance of earnings
, 108
red flags
, 103–104
respondents
, 106–107
survey design
, 104
Efficient contracting
, 109
Emergency Economic Stabilization Act (2008)
, 35
Employing auditing firm
, 84
Escalation of commitment
, 135
Ethical leadership
, 141
Ethical standards, compliance with
, 147
Ethics (see also Client ethics)
, 134, 142
External auditors
, 134, 137, 142
client continuation ethics decision tree for
, 139
External whistleblowing on timing (see also Whistleblowing)
, 2
controls
, 14
dependent measures
, 11, 18
design
, 9, 16–17
direct effects
, 8–9, 15–16
hypotheses
, 7–8
independent variables
, 11, 18
limitations and future research
, 23
literature review
, 4–7
manipulation checks
, 11, 18–19
materials and procedures
, 10–11
open-ended interview
, 15
participants
, 9–10, 17–18
supplemental analysis
, 13, 20–22
tests of hypotheses
, 12–13, 19–20
False Claims Act
, 5, 7
Familiarity heuristic
, 135
Federal tax position standards
, 34–35
Financial Accounting Standards Board (FASB)
, 100
Financial performance information
, 129n1
Financial reporting process
, 114, 121
Firm
business models
, 115, 121
innate characteristics factor
, 114
Fraternization
, 89
Fraud
, 4
dollar amount of
, 11
materiality
, 3, 8
reporting
, 8, 16, 20, 28
statistics
, 2
Triangle
, 4
Free-form participant comments
, 46
Frivolous standard
, 34, 52
14th Global Fraud Survey: Corporate Misconduct–Individual Consequences
, 6
Fukuoka Stock Exchange
, 104
GE fire KPMG
, 140
Generally accepted accounting principles (GAAP)
, 102–103, 114, 120, 128
policies
, 119
Global Fraud & Risk Report (Kroll)
, 2, 25n1
Global Reporting Initiative (GRI)
, 62
framework
, 58–59, 66, 73
guidelines
, 60
standards
, 62
Government and not-for-profit organizations (GNFPs)
, 58, 73, 78–79
number and quality
, 59
purposes of/motivation for GNFPs sustainability reporting
, 70–71
sustainability reporting in
, 58
sustainability reports distribution
, 68
Government sector
, 58
Higher earnings quality
, 101, 110–113
accounting principles producing
, 118
accounting standards producing
, 118–121
Honesty
, 142
In-accordance (IA)
, 60, 62, 64
Independent t-tests
, 42
Individual-to-individual PCs
, 84–87
Innate characteristics
, 101–102
Integrated reporting framework (IR framework)
, 59, 61
Integrity
, 142
of management
, 138
Internal controls regulation
, 101
Internal Revenue Code (IRC)
, 34
Internal Revenue Service (IRS)
, 33
International Ethics Standards Board for Accountants (IESBA)
, 134
NOCLAR Items
, 138
International Federation of Accountants
, 134
International Financial Reporting Standards (IFRS)
, 102
International Integrated Reporting Council (IIRC)
, 61
Investor Protection Fund
, 2
Japanese CFOs
, 101–102, 110, 114
Japanese firm’s earnings quality
, 101
Japanese generally accepted accounting principles (J-GAAP)
, 102
Linkway Trading
, 141
Long-term audit relationships
, 86–87
Management
approach
, 63
performance
, 108
system
, 108–109
Mandatory auditor rotation
, 90
Mandatory moral virtues
, 142
Mandatory rotation
, 89–90
Mechanical Turk (M-Turk)
, 9–10
“Mental map” of organizational or professional relationships
, 83
Misrepresentation of earnings
, 103
Misstatement of earnings
, 121–122
Monetary incentives
, 7
Monetary sanctions
, 30
“More-likely-than-not” standard
, 34, 52
“Mutual” contract
, 82
Nagoya Stock Exchange
, 104
National Hockey League (NHL)
, 78
Natural Resources Defense Council (NRDC)
, 78
Non-compliance with laws and regulations (NOCLAR)
, 137
Non-governmental organizations (NGOs)
, 70
Not frivolous standard
, 34, 52
Not-for-profit organizations (see also Government and not-for-profit organizations (GNFPs))
, 58
sustainability reporting in
, 58
Office of Whistleblower (OWB)
, 2
Opinion shopping
, 90
Organizational culture
, 83–84
Organizations
, 63
Original information
, 29–30
Pacific Northwest National Laboratory
, 70
Pat Blogger
, 29
PCAO B AS2405 Illegal Acts
, 138
Pearsons’ correlations
, 45
Performance
, 110
Performance indicators
, 63
Pierce County’s initiative and reporting
, 72
Professionals
, 9
Psychological contracts (PCs)
, 82–83
auditor PCs
, 84–93
culture of accounting firms
, 93–94
organizational culture and
, 83–84
SOX Act
, 84–93
suggestions
, 94–95
impact of unmet expectations
, 91
Psychology of continuance decision
, 134–135
Public accounting
, 82
Public Company Accounting Oversight Board (PCAOB)
, 87–89, 136
Qualitative materiality
, 145
Quality Control for Firms
, 136
Quality Control Standard 8, Section 10 (QC 10)
, 136
Questionable behaviors
, 145–146
Questionnaire
, 104
Realistic possibility standard
, 34, 52
Reasonable basis
, 34
standard
, 34, 52
Red flags
, 103–104
Related action
, 30
Reporting
, 2–3, 6
incentives
, 7
likelihood of
, 11
timing of external
, 7–8
Research
, 6, 11
participants
, 18
Respondent firms
, 105–106
Response rate
, 104
Responsibility
auditor’s
, 95
corporate fiduciary
, 142
ethical
, 89
fiscal
, 74
social
, 61–62
Revenue–liabilities approach
, 110
Sapporo Stock Exchange
, 104
Sarbanes–Oxley Act (SOX Act)
, 84–93
J-SOX
, 130n5
Securities and Exchange Commission (SEC)
, 2, 29, 87, 92, 100
whistleblowing awards
, 6
Self-justification hypothesis
, 135
Shared organizational culture
, 83
Signal aggressive tax compliance behavior
, 38
Small and medium-sized organizations (SME organizations)
, 69
Small Business and Work Opportunity Tax Act (2007)
, 35
Social Accountability International (SAI)
, 79
Social desirability bias
, 11, 14
Social responsibility of businessperson
, 61
Societal PCs
, 90
Stakeholders
, 60–61
in aluminum industry
, 70
Standards
, 34
Statements on Standards for Tax Services (SSTS)
, 32
Strategy and profile disclosures
, 63
Substantial authority
, 34, 36
Substantial authority standard
, 32, 34, 52
migration from realistic possibility to
, 35–36
Survey
research
, 103
study
, 123
Sustainability
, 72
Sustainability disclosure database (SDD)
, 59
Sustainability reporting
, 58
analysis of reporting incentives/purposes
, 70–73
application level distribution
, 69
characteristics
, 67–70
data collection
, 66
distribution
, 67–68
in GNFPs
, 58
in not-for-profit organizations
, 58
purposes of/motivation for GNFPs
, 70–71
prior studies
, 65–66
Sustainable earnings
, 111–112
Tax
Position Standards
, 52–56
practitioners
, 37, 48–49
preparers
, 32
professionals
, 38
standards
, 49
Tax Relief and Health Care Act, The (2006)
, 5
Term limit
, 86
Tokyo Stock Exchange’s Intermediate Classification
, 104
Top-down approach
, 121
Transparency
, 142
Treasury Decision 9436
, 35
True audit client
, 89
U.S. Department of Justice (DOJ)
, 5, 141
Unaggressive CPA
, 33
United States Postal Service (USPS)
, 72, 79
US gross domestic product (GDP)
, 58
US Securities and Exchange Commission
, 137
US Sustainable Investment Forum (US SIF)
, 79
Vested interests
, 89
Virtues
, 142
Web-based surveys
, 49
Whistleblower
, 30
Whistleblower incentives
, 5
Whistleblowing
, 4–6
awards
, 7
conflict and delays
, 6–7
Women’s Economic Self-Sufficiency Team (WESST)
, 72, 79
Wrongdoing
, 6–7
XYZ Group, Inc.
, 28–30
- Prelims
- Chapter 1: Making Crime Pay: Timing of External Whistleblowing
- Chapter 2: Factors that Affect CPAs’ Personal Applications of Ethical Tax Standards to Ambiguous Positions
- Chapter 3: Sustainability Reporting in Us Government and Not-for-profit Organizations: A Descriptive Study
- Chapter 4: The Need for New Psychological Contracts in the Auditing Profession
- Chapter 5: Survey Research on Earnings Quality: Evidence from Japan
- Chapter 6: External Auditors, Client Ethics, and the Continuance Decision
- Index