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Research on Accounting Ethics Vol: 6

Product Details
20 Dec 2000
Emerald Group Publishing Limited
102 pages - 152 x 229 x 19mm
Research on Accounting Ethics


"Research on Accounting Ethics" is devoted exclusively to the advancement of ethics research and education in the profession and practice of accounting. Its threefold mission is to: advance innovative and applied ethics research in all accounting related disciplines on a global basis; improve ethics education in and throughout the professional accounting related disciplines on at the undergraduate and graduate levels; provide a source of information for the professional accounting and auditing community for integrating ethics and good business practices in public firms, business corporations, and governmental organizations. This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, individual morality, accountability, good business practices in public accounting and the litigation crisis. Papers will be empirical or theoretical in nature, and will draw upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology.
Part I. Using a criminal sanction perspective to evaluate CPA's ethics enforcement processes (J.C. Robertson et al.). Investigating behavioral antecedents of earnings management: moral reasoning, earnings pressure, and likelihood of detection (J.R. Duncan, J.A. Knoblett). Corporate ethics audit services: a detailed task model and some methodological suggestions (M. Abdolmohammadi, L.D. Greenlay). Whistleblowing by independent auditors: an extension of general ethical resistance models (M.C. Mitschow, D. Langford). An examination of using surrogate measures to assess social desirability bias (M.A. Geiger, B.T. O'Connell). Chrysalis (J.E. Ketz). Comments on Chrysalis by Editors of other publications. By accident or design? (P.M.J. Reckers). From boy scouts to good soldiers: the poverty of ethical liberalism in accounting (A. Tinker). Part II (Professionalism and Ethics Conference-1995 at Arthur Andersen and Co.-St. Charles, Illinois). Ethical issues related to "results-oriented" management control systems (K.A. Merchant, W.A. Van der Stede). Ethical issues internal to organizations (M.B. Armstrong, M.R. Egan). Ethical issues facing internal auditors and their profession (W. Morley Lemon, W.A. Wallace). Ethics, economics and information (G.L. Sundem, A.C. Wicks). The public interest: ethical issues facing external auditors and financial reporting regulators (M.S. Doucet, B. Eprile). The role of rules in accounting: do rules guide us to the right path or to the path of least resistance? (K.V. Pincus). A social view of accounting ethics (P.F. Williams). Private giving and academic independence: personal reflections on the ethics of private giving and faculty as expert consultants and witnesses (A.D. Bailey Jr., S. Ramamoorti). A discussion of accounting academic ethics (S.E. Loeb, B.D. Merino).
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