This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis; to improve ethics education in and throughout the professional accounting and management curricula at the undergraduate and graduate levels; and to provide a source of information for the professional eccounting and auditing community for integrating ethics and good business practices in public firms, business corporations, and governmental organizations. This annual's primary objective is to provide a forum for business leaders and educators to discuss and debate the plethora of ethical issues that affect accounting organizations and the financial community in the USA and abroad. It includes commentary and editorials from accounting practitioners, standard setters and regulators. Papers are empirical or theoretical in nature, and draw upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology. Volume 2 includes a section on the public interest considerations of ethical obligations of CPAs in advertising and solicitation. Other subjects covered include: ethics violations in the accountancy profession; applying behavioural models as prescriptions for ethics in accountancy practice and education; auditor's responsibility to the public; and the impact of ethics education in accountancy curricula.
Annual reports as a medium for voluntarily signalling and justifying corporate social responsibility activities, Moses L. Pava, Joshua Krausz; recognizing ethical issues - the joint influence of ethical sensitivity and moral intensity, Gail B. Wright et al; organizational moral development - lessons from moral reasoning frameworks, Kristi Yuthas; emphasis on ethics in tax education, Lawrence P. Grasso, Steven E. Kaplan; a longitudinal study of the effects of teaching ethics throughout the accounting curriculum, Patricia Casey Douglas, Bill N. Schwartz; earnings manipulation and disclosure of the early adoption of SFAS 96 in management's letter to shareholders, Cynthia Firey Eakin, John P. Wendell; whistle-blowing on the audit team - a study of auditor perceptions, P. Richard Williams, G. William Glezen; factors that affect ethical reasoning abilities of U.S. and Irish small-firm accounting practitioners, Nancy Thorley Hill et al; the loss of auditor-independence - perceptions of staff auditors, audit seniors and audit managers, Terry J. Engle, Terry Sincich; corporate social responsibility in accounting - a review and extension, Bernadette M. Ruf et al; CPA values analysis - toward a better understanding of the motivations and ethical attitudes of the profession, Thomas E. Wilson, Jr. et al; political pressure and environmental disclosure - the case of EPA and the superfund, Martin Freedman, A.J. Stagliano; ethical development of CMAs - a focus of non-public accountants in the United States, Lois Deane Etherington, Nancy Thorley Hill; the empirical development of a financial reporting ethics decision model - a factor analysis approach, Thomas G. Hodge et al; accounting information systems business ethics case - employee monitoring, Alfred R. Michenzi.