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RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

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RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

Series Editor: Tara J. Shawver

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RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING VOLUME 25

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

EDITED BY

Tara J. Shawver

King's College, USA

United Kingdom – North America – Japan – India – Malaysia – China

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Emerald Publishing Limited

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

First edition 2023

Editorial matter and selection © 2023 Tara J. Shawver.

Individual chapters © 2023 The authors.

Published under exclusive licence by Emerald Publishing Limited.

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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: 978-1-80455-793-8 (Print)

ISBN: 978-1-80455-792-1 (Online)

ISBN: 978-1-80455-794-5 (Epub)

ISSN: 1574-0765 (Series)

Description

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features chapters on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this book.

Contents

About the Editor

Tara J. Shawver, CMA, is the Department Chair and Professor of Accounting at King's College in Wilkes-Barre, PA. She is an active member of the American Accounting Association (AAA) and Institute of Management Accountants (IMA). She has received numerous awards and honors for her work including the 2022 Excellence in Accounting Ethics Education Award from the AAA for the development, implementation, and dissemination of new pedagogy for teaching ethics to accounting students; the 2022 IMA Champion Award for her exceptional volunteerism and leadership; and the 2022 Rev. Donald J. Grimes, C.S.C. Annual Award for service-learning teaching excellence. In 2020, she received an Outstanding Author Contribution Emerald Literati Award.

She has authored or co-authored over 45 articles and chapters that have appeared in Journal of Accounting Education, Journal of Business Ethics, Research on Professional Responsibility and Ethics in Accounting, Journal of Forensic Accounting, Journal of Forensic and Investigative Accounting, Journal of Business Disciplines, Management Accounting Quarterly, Advances in Management, Journal of Forensic Studies in Accounting and Business, Global Perspectives on Accounting Education, and Journal of Emerging Technologies in Accounting. She has co-authored a book entitled Giving Voice to Values in Accounting. Her research interests include financial reporting, ethics, whistleblowing, fraud, and ethics education.

Editorial Board

• Charles D. Bailey

  James Madison University, USA

• Christopher J. Cowton

  University of Huddersfield, UK

• Mary B. Curtis

  University of North Texas, USA

• Timothy J. Fogarty

  Case Western Reserve University, USA

• Lori R. Fuller

  West Chester University, USA

• Cynthia Jeffrey

  Iowa State University, USA

• Joan L. Lee

  Fairfield University, USA

• Stephen E. Loeb

  University of Maryland College Park, USA

• Dawn W. Massey

  Fairfield University, USA

• William F. Miller

  University of Wisconsin, Eau Claire, USA

• Steven M. Mintz

  Cal Poly San Luis Obispo, USA

• Sara Reiter

  Binghamton University, USA

• Diane H. Roberts

  University of San Francisco, USA

• Michael K. Shaub

  Texas A&M University, USA

• Linda Thorne

  Schulich School of Business, Canada

• Paul F. Williams

  North Carolina State University, USA

• George R. Young

  Florida Atlantic University, USA

List of Contributors