Prelims
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
Citation
(2019), "Prelims", 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. i-ix. https://doi.org/10.1108/S1574-076520190000022002
Publisher
:Emerald Publishing Limited
Copyright © 2019 Emerald Publishing Limited
Half Title
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING
Series Page
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING
Series Editor: Charles Richard Baker
Recent Volumes:
Volumes 1–5: Series Editor: Lawrence Poneman
Volumes 6–8: Series Editor: Bill N. Schwartz
Volumes 9–21: Series Editor: Cynthia Jeffrey
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING VOLUME 22
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING
EDITED BY
CHARLES RICHARD BAKER
Adelphi University, USA
United Kingdom – North America – Japan – India – Malaysia – China
Copyright
Emerald Publishing Limited
Howard House, Wagon Lane, Bingley BD16 1WA, UK
First edition 2019
Copyright © 2019 Emerald Publishing Limited
Reprints and permissions service
Contact: permissions@emeraldinsight.com
No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use.
British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN: 978-1-78973-370-9 (Print)
ISBN: 978-1-78973-369-3 (Online)
ISBN: 978-1-78973-371-6 (Epub)
ISSN: 1574-0765 (Series)
Contents
Editorial Board | vii |
List of Contributors | ix |
Chapter 1 Making Crime Pay: Timing of External Whistleblowing | |
Andrea M. Scheetz and Joseph Wall | 1 |
Chapter 2 Factors that Affect CPAs’ Personal Applications of Ethical Tax Standards to Ambiguous Positions | |
Laura Clifford, Amanda M. Grossman, Leigh R. Johnson and Wayne A. Tervo | 31 |
Chapter 3 Sustainability Reporting in US Government and Not-for-profit Organizations: A Descriptive Study | |
Fatima Alali, Zhou (Daniel) Chen and Yue (Laura) Liu | 57 |
Chapter 4 The Need for New Psychological Contracts in the Auditing Profession | |
Cecily Raiborn and Michael Z. Stern | 81 |
Chapter 5 Survey Research on Earnings Quality: Evidence from Japan | |
Masumi Nakashima | 99 |
Chapter 6 External Auditors, Client Ethics, and the Continuance Decision | |
Carolyn Conn, Linda Campbell and Cecily Raiborn | 133 |
Index | 151 |
Editorial Board
Mohammed Abdolmohammadi
Bentley University
Elizabeth Dreike Almer
Portland State University
Charles Bailey
James Madison University
Richard Bernardi
Roger Williams University
Donna Bobek Schmitt
University of South Carolina
Susan Borkowski
LaSalle University
Charles Cho
York University
Christopher J. Cowton
University of Huddersfield
Charles Cullinan
Bryant University
Mary Curtis
University of North Texax
Jesse Dillard
Victoria University of Wellington
Andrew Felo
Nova Southeastern University
Dann Fisher
Kansas State University
Marty Freedman
Towson University
Lori Fuller
Westchester University
Steve Kaplan
Arizona State University
Julia Karcher
University of Louisville
Michael Kraten
Providence University
Joan Lee
Fairfield University
Stephen Loeb
University of Maryland (Emeritus)
Lois Mahoney
Eastern Michigan University
Dawn Massey
Fairfield University
Steve Mintz
Cal Poly San Luis Obispo
Mark Mitschow
SUNY College at Geneseo
Bruce Oliver
Rochester Institute of Technology
Carl J. Pacini
University of South Florida
Sara Reiter
SUNY-Binghamton
Robin Roberts
University of Central Florida
Pamela Roush
University of Central Florida
Michael Schadewald
University of Florida
Joseph Schultz
Arizona State University
John Sennetti
Nova Southeastern University
Tara Shawver
King’s College
Brian Shapiro
University of St. Thomas
Michael Shaub
Texas A&M University
L. Murphy Smith
Texas A&M University – Corpus Christi
Charles Stanley
Baylor University
Mitchell Stein
Ivey Business School
Martin Stuebs, Jr
Baylor University
Linda Thorne
York University
John Thornton
Azusa Pacific University
Paul Williams
North Carolina State University
George Young
Florida Atlantic University
List of Contributors
Fatima Alali | California State University, USA |
Linda Campbell | Texas State University, USA |
Zhou (Daniel) Chen | California, USA |
Laura Clifford | Fox & Company CPAs, Inc., USA |
Carolyn Conn | Texas State University, USA |
Amanda M. Grossman | Murray State University, USA |
Leigh R. Johnson | Murray State University, USA |
Yue (Laura) Liu | California State University, USA |
Masumi Nakashima | Bunkyo Gakuin University, Japan |
Cecily Raiborn | Texas State University, USA |
Andrea M. Scheetz | Georgia Southern University, USA |
Michael Z. Stern | St. Edward’s University, USA |
Wayne A. Tervo | Murray State University, USA |
Joseph Wall | Marquette University, USA |
- 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