Prelims
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
Citation
(2021), "Prelims", 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. i-x. https://doi.org/10.1108/S1574-07652023013
Publisher
:Emerald Publishing Limited
Copyright © 2021 Charles Richard Baker
Half Title Page
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 Ponemon |
Volumes 6–8: | Series Editor: Bill N. Schwartz |
Volumes 9–21: | Series Editor: Cynthia Jeffrey |
Volumes 22–23: | Charles Richard Baker |
Title Page
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING VOLUME 24
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 2021
Editorial matter and selection copyright © 2021 Charles Richard Baker. Published under exclusive licence by Emerald Publishing Limited.
Individual chapters copyright © 2021 Emerald Publishing Limited.
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British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN: 978-1-83753-229-2 (Print)
ISBN: 978-1-83753-228-5 (Online)
ISBN: 978-1-83753-230-8 (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 articles 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 journal.
Contents
About the Editor | ix |
List of Contributors | xi |
Chapter 1: Assessing the Impact of Values Change Using Giving Voice to Values | |
Tara J. Shawver and William F. Miller | 1 |
Chapter 2: Integrating Giving Voice to Values into an Accounting Ethics Course – Promoting Ethical Behavior of Future Accounting Professionals | |
Patrick Kelly | 19 |
Chapter 3: Advancing Practical Wisdom in Ethics as an Essential Soft Skill Developed Through Experiential Learning | |
Marty Stuebs, William Miller and Steven Mintz | 37 |
Chapter 4: The Influence of Corporate Social Responsibility on Firm Buybacks | |
Lois S. Mahoney, Daniel R. Brickner and William LaGore | 55 |
Chapter 5: Stuck between a Rock and a Hard Place: The Whistleblower’s Dilemma | |
Robert L. Braun, Dann G. Fisher, Amy Hageman, Shawn Mauldin and Michael K. Shaub | 73 |
Chapter 6: Financial Reporting Malpractice and Repelling Employees | |
Eko Widodo Lo, Djoko Susanto and Adi Masli | 103 |
Chapter 7: Playing Follow-the-Leader Misstating Financial Statements: Impact on CEO Compensation and Cost of Capital | |
Justin Wood and Lawrence Murphy Smith | 119 |
Chapter 8: A Predictive Classification Approach to Examining Components of Ethical and Transformational Leadership Contributing to Leader Effectiveness in the Accounting Profession | |
Mary Kay Copeland and David Smith | 147 |
Chapter 9: A Judaic Approach to Applying Materiality Concepts | |
Alan Reinstein, Eileen Z.Taylor and Cathleen L. Miller | 173 |
Chapter 10: The Ethics of Worker Classification in a Gig Economy | |
Carolyn Conn and Linda Campbell | 189 |
Index | 205 |
About the Editor
Charles Richard Baker is a Professor of Accounting at the Willumstad School of Business, Adelphi University, New York. His research interests are focused on the public accounting profession, in particular: ethical issues, independence, legal liability, the history of the accounting profession, and comparative systems of regulation. He has published over 120 academic and profession articles and he is a Member of the editorial boards of seven academic and professional journals. He received a PhD from the University of California, Los Angeles (UCLA), and he is a Certified Public Accountant (CPA) in New York State.
List of Contributors
Robert L. Braun | Southeastern Louisiana University, USA |
Daniel R. Brickner | Eastern Michigan University, USA |
Linda Campbell | Texas State University, USA |
Carolyn Conn | Texas State University, USA |
Mary Kay Copeland | Palm Beach Atlantic University, USA |
Dann G. Fisher | Kansas State University, USA |
Amy Hageman | Kansas State University, USA |
Patrick Kelly | Providence College, USA |
William LaGore | Eastern Michigan University, USA |
Eko Widodo Lo | STIE YKPN (YKPN School of Business), Indonesia |
Lois S. Mahoney | Eastern Michigan University, USA |
Adi Masli | University of Kansas, USA |
Shawn Mauldin | Mississippi State University, USA |
Cathleen L. Miller | University of Michigan – Flint, USA |
William F. Miller | University of Wisconsin – Eau Claire |
Steven Mintz | Cal Poly San Luis Obispo, USA |
Alan Reinstein | Wayne State University, USA |
Michael K. Shaub | Texas A & M University, USA |
Tara J. Shawver | King’s College, Wilkes-Barre PA, USA |
David Smith | Palm Beach Atlantic University, USA |
L. Murphy Smith | Texas A&M University-Corpus Christi, USA |
Marty Stuebs | Baylor University, USA |
Djoko Susanto | STIE YKPN (YKPN School of Business), Indonesia |
Eileen Z. Taylor | North Carolina State University, USA |
Justin Wood | Idaho State University, USA |
- 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