Index
Research on Professional Responsibility and Ethics in Accounting
ISBN: 978-1-83753-229-2, eISBN: 978-1-83753-228-5
ISSN: 1574-0765
Publication date: 11 October 2021
This content is currently only available as a PDF
Citation
(2021), "Index", Baker, C.R. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 24), Emerald Publishing Limited, Leeds, pp. 221-228. https://doi.org/10.1108/S1574-07652023012
Publisher
:Emerald Publishing Limited
Copyright © 2021 Charles Richard Baker
INDEX
Note: Page numbers followed by “n” indicate notes.
Access discrimination
, 76, 82
Accounting
, 40–41, 108, 166, 180–185, (see also Financial reporting)
education
, 47
educators
, 40
fraud
, 123
misstatement
, 123
professionals
, 150
reporting
, 122
Accounting and Auditing Enforcement Release (AAER)
, 123, 130
Accounting curriculum, implementing GVV into
, 51–52
Accounting Education Change Commission (AECC)
, 86
Accounting ethics
, 6, 22
education literature and GVV
, 22, 25–28
integrating GVV into accounting ethics course
, 28–34
Accounting expertise
, 107, 113–114
influence of
, 110–111
Action
, 23
Agency theory
, 122
Aggressive financial reporting
, 106
Alignment
, 4, 24
American Accounting Association (AAA)
, 2
American Institute of Certified Public Accountants (AICPA)
, 76
American Institute of CPA (AICPA)
, 2, 176
Auditing Standards Board
, 177
code of conduct
, 8
Code of Professional Conduct
, 51, 76, 179
ANOVA
analysis
, 88
models
, 112, 114
Aspen Institute Business and Society Program
, 23
Association of Certified Fraud Examiners (ACFE)
, 76, 109
Association to Advance Collegiate Schools of Business (AACSB)
, 2
Audit
, 166
materiality
, 176
Auditors
, 176, 177, 181–182
traits
, 179
Auriga virtutum
, 44
Awareness of ethical issues
, 23
“Bar Mitzvah” sacrament
, 182
Between-subjects design
, 87–88
Bloomberg CSR disclosure scores
, 63
Business
practitioners
, 108
religion and
, 178–180
Buybacks
, 58–65, 67
C-level executives
, 106
Capital
cost
, 140
markets
, 122
Career Mobility Factors
, 85
Cash
, 64
holdings
, 62
payments
, 60
Chief financial officer (CFO)
, 77, 106–108, 114
accounting experts
, 111
Choice
, 4, 24
Client confidentiality
, 179
Code of conduct
, 5, 8
Code of Professional Conduct
, 179, 184
Cognitive dissonance
, 179
Committee of Sponsoring Organizations of Treadway Commission (COSO)
, 106
Committing bank fraud
, 50
Common good
, 199
Compustat Execucomp file
, 133
Confirmatory factor analysis
, 155
Confusion Matrix
, 163
Continuum model of impression formation
, 96
Control environment
, 106–108, 113
influence of
, 109–110
Control variables
, 64
Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
, 48, 50
Corporate governance
, 59
Corporate social responsibility (CSR)
, 58, 81
control variables
, 64
dependent variable
, 63
descriptive statistics
, 64–65
disclosures
, 58–59, 59–61
empirical model
, 62
independent variables
, 63–64
literature review and hypothesis development
, 59
performance
, 61
regression results
, 65–70
research methodology and design
, 62
sample selection and data sources
, 62
Correlation matrix
, 9
Cost
of capital
, 140
cost-benefit analysis
, 79–80
Cost of debt
, 123, 128–129, 148
test
, 132–133
Cost of equity
, 123, 126–128, 147
test
, 132
Courage
, 42
COVID-19 pandemic
, 176
Critical thinking skills
, 41
Debt-to-equity
, 64
ratio
, 62
Decision-making, soft skills importance in
, 41–42
Defining Issues Test (DIT)
, 167–168
Demographics
, 86
Department of Labor (DOL)
, 202
Dependent variable
, 63
Descriptive statistics
, 64–65
DirectEDGAR
, 133
Disclosure
, 79
Discriminant analysis
, 159
with general statistics
, 161–163
Diversity of moral virtues
, 44
Dodd-Frank Act (2010)
, 79
Dodd-Frank Wall Street Reform and Consumer Protection Act (2010)
, 76
Durable moral courage
, 78, 80, 83–84, 87, 91, 93–94, 97
Earnings management (EM)
, 106, 122
background and hypotheses
, 108
EMC
, 113
firms
, 123
hypotheses
, 109
incentive for
, 124
influence of accounting expertise
, 110–111
influence of control environment
, 109–110
manager identification
, 130–131, 146
and perception of workplace environment
, 108–109
Earnings management consequence (EMC)
, 113
Economic uncertainty
, 49
Educators
, 6
Effective ICFR
, 122
Emotion
, 80
Employees
, 105–107, 109, 192
Employment candidate
, 86–87
Enforcement
, 129
Environmental CSR
, 59, 64
Environmental disclosure
, 63–64
Essential skills
, 41
Ethical assessments
, 107
Ethical behavior
, 22–23, 150
Ethical CFO
, 106–107
Ethical climate
, 106, 108–109
Ethical decision-making
processes
, 2
studies
, 3–4
Ethical education of accounting students
, 22
Ethical judgment
, 107, 108, 110
Ethical leader behaviors
, 150–151
Ethical leadership
, 108, 153
behaviors
, 151
failures
, 150
Ethical Leadership Survey (ELS)
, 157
Ethical problem resolution
, 2
Ethical values
, 106
Ethicality of EM practice
, 108
Ethics
, 34
and Compliance Initiative
, 106
conflict
, 2
education
, 1–2, 22
Euclidean distance
, 161
Executive compensation
, 137–140, 146–147
test
, 131–132
Executive fraud
alteration to SP-NOI growth numbers
, 174
Executives
, 106
Expected practice
, 47
Experiential learning
process
, 40, 45, 52
theory
, 46
External stakeholders
, 60
External whistleblowing
, 79
F-score
, 123, 129–130
Fairness
, 199, 201
Feature extraction
, 163–166
Federal Bureau of Investigation (FBI)
, 22
Finance professionals
, 106
Financial Accounting Standards Board (FASB)
, 176, 181
Financial reporting
, 106, 108, 122, 166
dependent variable
, 112–113
design
, 112
independent variables
, 113–114
methods
, 111
participants
, 111–112
results
, 114–117
Firms
, 58
financial performance
, 122
manager
, 122
Federal Insurance Contributions Act (FICA)
, 193
Follow-the-leader misstating financial statements
AAERs
, 123
cost of capital
, 140
cost of debt
, 128–129
cost of debt test
, 132–133
cost of equity
, 126–128
cost of equity test
, 132
data
, 133
data and research design
, 129
descriptive statistics
, 134–137
executive compensation
, 137–140
executive compensation test
, 131–132
ICFR
, 122
identification of EM manager and non-EM manager samples
, 130–131, 146
industry-leader fraud and incentive for earnings management among industry peers
, 124–126
limitations and future research
, 141–142
literature and hypotheses development
, 124
managerial compensation
, 126
sample selection
, 129–130
variable definitions
, 146–148
Fraud
, 123, (see also Industry-leader fraud)
investigators
, 182
as qualitative judgment
, 182
Fraudulent financial reporting decisions
, 3
Fraudulent reporting
, 41
G-7 countries
, 194
Gig economy
, 195
Gig workers
, 195–196
Giving voice to values (GVV)
, 3, 4, 22, 40
accounting ethics education literature and
, 25–28
assumptions and principles
, 23–25
curriculum
, 4–5
dependent variable
, 12–14
evaluated by participants
, 19
impact of GVV module
, 8–9
implementation literature
, 5–6
implementing GVV curriculum
, 6–8
integrating GVV into accounting ethics course
, 28–34
integration
, 22–23
literature review
, 3
measurement instrument
, 8
methodology
, 6
Pearson’s correlation coefficients
, 11
reporting outlets
, 10
results
, 8
values preferences and ethical decision-making studies
, 3–4
Global Business Ethics
, 106
Global Reporting Initiative
, 63
Gnomē
, 44–45
Governance CSR
, 59
Great Workplace
, 113
Habit of voicing
, 23
Halacha (legal) authority in Jewish timeline
, 189–190
Hard-core pornography
, 177
Hierarchical regression analysis
, 155
High profile accounting-related ethical failures
, 22
Highly religious Metropolitan Statistical Areas (HRMSA)
, 179
Hiring bias
, 76–78, 82, 95–96
Honesty
, 106
Idealized influence
, 153
Ignation Pedagogical Paradigm (IPP)
, 26
Illegal earnings management behavior
, 122
IMA code of conduct
, 8
Immaterial change causing material impact
, 181
Incentive for earnings management
, 124
independent contractor
, 192
Independent variables
, 63–64
Individual transformational leadership behaviors
, 158
Individualized consideration
, 153
Industry-leader AAERs
, 129
Industry-leader fraud
, 124
and analyst expectations
, 124–125
and RPE
, 125–126
Information-processing behavior
, 111
Insider Trading Case
, 22
Inspirational motivation
, 153
Institute of Internal Auditors (IIA)
, 106
Institute of Management Accountants
, 106
Institutional Review Board
, 158
approval
, 111
Integrity
, 106
Intellectual stimulation
, 153
Intentional consumption
, 184
Intentions and materiality
, 184–185
Internal control over financial reporting (ICFR)
, 122
Internal Revenue Service (IRS)
, 192
Internal whistleblowing
, 79, 84
International Ethics Standards Board for Accountants (IESBA)
, 76
Jewish law
, 186n10
Judaic examples of substance vs. form
, 185
Judaism
, 180–185
Knowledge of financial reporting
, 108
KPMG Tax Shelter Case
, 22
Leader effectiveness
, 151, 157
data collection
, 158–159
discriminant analysis with general statistics
, 161–163
ethical leader behaviors
, 150–151
ethical leadership
, 153
literature review
, 151
PNN
, 163–166
research question
, 153–155
results
, 161
statistical application
, 159–161
study details
, 155–156
study implications
, 166–169
study variables
, 156–158
transformational leadership
, 151–153
Leadership
, 105–106
behaviors
, 150
Learning process
, 46, 163
Likert scale
, 156
Locus of loyalty
, 4, 47, 50
Locus of responsibility
, 4, 47, 50
Managerial compensation
, 123, 126
Market-to-book
ratio
, 62
value
, 64
Material misstatement
, 122
Materiality
, 4, 47, 176–178, 180–185
Halacha (legal) authority in Jewish timeline
, 189–190
judaism, accounting, and materiality
, 180–185
judgments
, 176
religion and business
, 178–180
Mayzid
, 184
Meredith Merriweather
, 48
Mindful accounting education
, 26
Misstatement
, 123
Modern auditing
fraud as qualitative judgment
, 182–183
immaterial change causing material impact
, 181–182
insight for
, 180
intentions and materiality
, 185
slippery slope of accepting inaccuracies
, 183–184
Moral agent, whistleblower as
, 79
Moral awareness/sensitivity
, 28
Moral character/action
, 28
Moral intent/motivation
, 28
Moral judgment
, 28
Moral leadership failures
, 150
Moral persistence
, 87
Moral rules
, 45
Moral virtues
, 40
Multifactor Leadership Questionnaire (MLQ)
, 156
Multiple classification analysis (MCA)
, 159
Multiple Discriminant Analysis (MDA)
, 159
National Association of Securities Dealers Automated Quotation System
, 62
National Association of State Boards of Accountancy (NASBA)
, 25
Neuro network analysis
, 151
New York Stock Exchange
, 62
Nicomachean Ethics
, 42
9-point scale
, 112–113
Non-earnings-management managers firms (NEM firms)
, 131
Non-EM manager samples identification
, 130–131, 146
Non-G-7 countries
, 194, 205
Normality
, 4, 24
Old Age and Survivor’s Insurance (OASI)
, 192–193
One-Time Request
, 4
Ordinary least squares regression models (OLS regression models)
, 62
Organizational culture impact on whistleblowing behavior
, 81
Parzen windows classifiers
, 160
Past hierarchical regression analysis
, 155
Paycheck Protection Program (PPP)
, 48
Peer firm stock price
, 124
Personal career concerns
, 124
Phronesis
, 40, 42
Poor firm performance
, 126–127
Pornography
, 177
Potential financial rewards
, 122
Practical wisdom
, 40, 42–43, 53n3
accounting educators
, 40
case study
, 48–51
implementing GVV into accounting curriculum
, 51–52
practical wisdom
, 42–43, 44–45
soft skills importance in decision-making
, 41–42
soft skills management
, 44–45
tools for developing and building practical wisdom
, 45–48
Pre-fraud period F-score
, 131
Probabilistic neural networks (PNN)
, 155, 158, 159–160, 163–166
Probability density function (pdf)
, 160
Professional responsibilities
, 84
Public Company Accounting Oversight Board (PCAOB)
, 176
Purpose
, 4, 24
Rational decision process
, 79
Rationalizations
, 4
Reasons
, 4
for questionable practices
, 23
and rationalizations
, 24
Reflection
, 46
Relative performance evaluation (RPE)
, 124
industry-leader fraud and
, 125–126
Religion and business
, 178–180
Religiosity
, 179
Religious values
, 179
Repeated-measures ANOVA analysis
, 88
Rest’s four component model
, 28–29
Retaliation and negative consequences
, 81–84
Return on assets (ROA)
, 62, 64
Rights
, 199, 201
S&P 500 firms
, 58
Safeguards
, 78
Sarbanes Oxley Act (SOX)
, 76, 79, 127
SASA Cosmos
, 112–113
Scripts
, 23
Self-control
, 42
Self-Employment Contributions Act
, 193
Self-image
, 4, 24
Self-knowledge
, 4, 24
Senior management
, 2
7-point Likert Scale
, 9
Shogayg
, 184
Slippery slope
of accepting inaccuracies
, 183–184
theme
, 176
Small Business Administration (SBA)
, 48–49
Social CSR
, 59
Soft skills
, 40
importance in decision-making
, 41–42
management
, 44–45
Stakeholder theory
, 58, 60, 198
Standard Industrial Classification (SIC)
, 129
Standard practice
, 4, 47, 50
Stock buybacks
, 58
Stock exchanges
, 58
Substance over form
, 185
Sunesis
, 44–45
Superior technical accounting skills
, 41
Supplemental analysis
, 94
Sustainalytics
, 64
Tax avoidance
, 122
Taxpayers
, 197
Teaching accounting ethics
, 22
Technical skills
, 40–41, 45
Top management
, 106, 110
Torah scroll
, 183, 185
Total assets
, 62, 64
Total CSR disclosure
, 62
Transformational leadership
, 151–153
behaviors
, 151
Trego Bikes and Trikes (TBT)
, 48
Trust
, 106
trust-violating communications
, 41
Unethical behavior
, 2
Unethical earnings management behavior
, 122
Unity
, 44
US firms
, 58
US Securities and Exchange Commission (SEC)
, 123, 128
Utilitarianism
, 199
Validation
, 163
Values
, 2, 4, 24
preferences and ethical decision-making studies
, 3–4
professional scepticism
, 95
values-based leadership
, 150–151
Virtue
, 43, 199
virtue-rules
, 45
Virtuous CFO
, 109
Virtuous practitioners
, 40
Voice
, 4, 24
Voicing values
, 24
Wells Fargo fraud case
, 181
Whistleblower Protection Act (1989)
, 76
Whistleblower’s dilemma
between-subjects design
, 87–88
between-subjects results
, 91–94
continuum model of impression formation
, 96
CPAs
, 95
data collection
, 85–86
demographics
, 86
eseential elements of research instruments
, 102–103
interview process
, 94–95
literature review
, 79
method
, 85
research design
, 86–87
results
, 88
supplemental analysis
, 94
view of whistleblower
, 81–84
whistleblower motivation
, 79–81
whistleblowing
, 76–77
within-subjects design
, 87
within-subjects results
, 88–91
Whistleblowing
, 76–77, 79
Wilcoxon Sign-Rank test
, 94
Within-subjects design
, 87
Worker benefits
, 205
Worker classification
, 192
ethical analysis
, 197–202
gig workers
, 195–196
global comparisons
, 194–195
importance
, 196–197
long-standing controversy
, 192–194
Workers’ compensation
, 192–193
Workplace
, 106
discrimination
, 82
environment perception
, 108–109
misconduct
, 1–2
XLSTAT
, 161
Yale School of Management
, 23
- Prelims
- Chapter 1: Assessing the Impact of Values Change Using Giving Voice to Values
- Chapter 2: Integrating Giving Voice to Values into an Accounting Ethics Course – Promoting Ethical Behavior of Future Accounting Professionals
- Chapter 3: Advancing Practical Wisdom in Ethics as an Essential Soft Skill Developed through Experiential Learning
- Chapter 4: The Influence of Corporate Social Responsibility on Firm Buybacks
- Chapter 5: Stuck between a Rock and a Hard Place: The Whistleblower’s Dilemma
- Chapter 6: Financial Reporting Malpractice and Repelling Employees
- Chapter 7: Playing Follow-the-leader Misstating Financial Statements: Impact on CEO Compensation and Cost of Capital
- Chapter 8: A Predictive Classification Approach to Examining Components of Ethical and Transformational Leadership Contributing to Leader Effectiveness in the Accounting Profession
- Retraction Notice
- Chapter 9: A Judaic Approach to Applying Materiality Concepts
- Chapter 10: The Ethics of Worker Classification in a Gig Economy
- Index