Prelims

Research on Professional Responsibility and Ethics in Accounting

ISBN: 978-1-83867-670-4, eISBN: 978-1-83867-669-8

ISSN: 1574-0765

Publication date: 16 October 2020

Citation

(2020), "Prelims", Baker, C.R. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 23), Emerald Publishing Limited, Leeds, pp. i-ix. https://doi.org/10.1108/S1574-076520200000023012

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:

Emerald Publishing Limited

Copyright © 2020 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 23

Title Page

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 Page

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2020

Copyright © 2020 Emerald Publishing Limited

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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: 978-1-83867-670-4 (Print)

ISBN: 978-1-83867-669-8 (Online)

ISBN: 978-1-83867-671-1 (Epub)

ISSN: 1574-0765 (Series)

Contents

Editorial Board vii
Chapter 1 Understanding Professional Skepticism Through an Ethics Lens: A Research Note
Michael K. Shaub 1
Chapter 2 CSR Performance: Governance Insights from Dual-class Firms
Charles P. Cullinan, Lois B. Mahoney and Linda Thorne 23
Chapter 3 Will Cognitive Style Impact Whistleblowing Intentions?
Lori R. Fuller and Tara J. Shawver 47
Chapter 4 Do American Accounting Students Possess the Values Needed to Practice Accounting?
Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith 63
Chapter 5 Increasing Student Engagement using Giving Voice to Values and Peer Feedback
Tara J. Shawver and William F. Miller 91
Chapter 6 Law Versus Ethics in Accounting
Charles Richard Baker 105
Chapter 7 Socialization and Professionalism Stuart Thomas 121
Chapter 8 A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States
Dina Clark, Teng-Shih Wang, Mike Shapeero, A. Blair Staley, Natalia Ermasova and Mark Usry 141
Chapter 9 Earnings Management Ethics: Stakeholders’ Perceptions
Yasser Barghathi, David Collison and Louise Crawford 161
Chapter 10 An Evaluation of Methods for Teaching Auditing Students Auditor Independence Compliance Rules
Dawn Anderson and Donald (Don) Wengler 179
Index 193

Editorial Board

Mohammed Abdolmohammadi

Bentley University, United States

Elizabeth Dreike Almer

Portland State University, United States

Charles Bailey

James Madison University, United States

Richard Bernardi

Roger Williams University, United States

Donna Bobek Schmitt

University of South Carolina, United States

Susan Borkowski

LaSalle University, United States

Charles Cho

York University, Canada

Christopher J. Cowton

University of Huddersfield, United Kingdom

Charles Cullinan

Bryant University, United States

Mary Curtis

University of North Texas, United States

Jesse Dillard

Victoria University of Wellington, New Zealand

Andrew Felo

Nova Southeastern University, United States

Dann Fisher

Kansas State University, United States

Marty Freedman

Towson University, United States

Lori Fuller

West Chester University, United States

Steve Kaplan

Arizona State University, United States

Julia Karcher

University of Louisville, United States

Michael Kraten

Providence University, Taiwan

Joan Lee

Fairfield University, United States

Stephen Loeb

University of Maryland (Emeritus), United States

Lois Mahoney

Eastern Michigan University, United States

Dawn Massey

Fairfield University, United States

Steve Mintz

Cal Poly San Luis Obispo, United States

Mark Mitschow

SUNY College at Geneseo, United States

L. Murphy Smith

Texas A&M University – Corpus Christi, United States

Bruce Oliver

Rochester Institute of Technology, United States

Carl J. Pacini

University of South Florida, United States

Sara Reiter

SUNY-Binghamton, United States

Robin Roberts

University of Central Florida, United States

Pamela Roush

University of Central Florida, United States

Michael Schadewald

University of Florida, United States

Joseph Schultz

Arizona State University, United States

Tara Shawver

King’s College, United States

John Sennetti

Nova Southeastern University, United States

Brian Shapiro

University of St. Thomas, United States

Michael Shaub

Texas A&M University, United States

Charles Stanley

Baylor University, United States

Mitchell Stein

Ivey Business School, Canada

Martin Stuebs, Jr

Baylor University, United States

Linda Thorne

York University, Canada

John Thornton

Azusa Pacific University, United States

Paul Williams

North Carolina State University, United States

George Young

Florida Atlantic University, United States

List of Contributors

Dawn Anderson University of Central Missouri, USA
Donald L. Ariail Kennesaw State University, USA
Charles Richard Baker Adelphi University, USA
Yasser Bargathi Zayed University, UAE
Dina Clark Bloomsburg University of Pennsylvania, USA
David Collinson University of Dundee, UK
Louise Crawford Newcastle University, UK
Charles P. Cullinan Bryant University, USA
Natalia Ermasova Governors State University, USA
Lori R. Fuller West Chester University, USA
Lois B. Mahoney Eastern Michigan University, USA
William F. Miller University of Wisconsin – Eau Claire, USA
Mike Shapeero, Bloomsburg University of Pennsylvania, USA
Tara J. Shawver King’s College, USA
Michael K. Shaub Texas A&M University, USA
L. Murphy Smith Texas A&M University-Corpus Christi, USA
Katherine Taken Smith Texas A&M University-Corpus Christi, USA
A. Blair Staley Bloomsburg University of Pennsylvania, USA
Stuart Thomas University of Lethbridge, Canada
Linda Thorne York University, Canada
Mark Usry Bloomsburg University of Pennsylvania, USA
Teng-Shih, Wang Providence University, Taiwan
Donald (Don) Wengler University of Central Missouri, USA