Index

Research on Professional Responsibility and Ethics in Accounting

ISBN: 978-1-78754-973-9, eISBN: 978-1-78754-972-2

ISSN: 1574-0765

Publication date: 3 May 2018

This content is currently only available as a PDF

Citation

(2018), "Index", Jefrey, C. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 21), Emerald Publishing Limited, Bingley, pp. 193-198. https://doi.org/10.1108/S1574-076520180000021008

Publisher

:

Emerald Publishing Limited

Copyright © 2018 Emerald Publishing Limited


INDEX

Index

A

Accounting systems
, 2

Additional Analysis: Social Desirability Bias
, 29, 43–44

Advanced Illumination Technology (AIT)
, 144–145

Agency theory

Community Game
, 143

decision-making simulation

Advanced Illumination Technology (AIT)
, 144–145

Scenario A
, 146–147

Scenario B
, 147

Scenario C
, 147–148

Scenario D
, 148

Scenario E
, 148–149

descriptive statistics
, 127

dominance of
, 112

ethical behavior
, 113

experimental method

dependent variable
, 123–125

independent variable
, 122–123

mediating variable
, 126

participants
, 126

two-stage experimental design
, 121

follow-up questions
, 149–152

hypothesis tests

research question
, 130–133

supplemental analyses
, 133–135

tests of
, 128–130

microeconomics
, 135

payment claim form
, 152

self-fulfilling prophecy
, 112, 114, 137

empirical evidence, theoretical assumptions and ethical behavior
, 118–119

and ethical behavior
, 117–118

hypothesis and research questions
, 119–121

social science theories
, (See Social science theories)

self-interest act
, 112

self-selection effects
, 113

unethical behavior
, 112–113

Wall Street Game
, 142

AICPA Code of Professional Conduct

IMA Statement of Ethical Professional Practice
, 157

Responsibilities Principle
, 157

unethical decisions
, 156

Whistleblowing Literature
, 157–159

Animal Rights
, 97

Association for Certified Fraud Examiners (ACFE)
, 154

Auditors’ commitment

Additional Analysis: Social Desirability Bias
, 43–44

beliefs and behavioural patterns
, 21

client–auditor relationship
, 21

code-law jurisdictions
, 45

companies’ financial statements
, 20, 21

demographic characteristics
, 31–32

descriptive results
, 32

ethical decision making
, 18, 20

ethical judgements
, 20

Framework for Audit Quality
, 21

hypothesis development

academic literature
, 28

Additional Analysis: Social Desirability Bias
, 29

independence enforcement
, 24–25

organisational ethical culture
, 26–27

partial least squares (PLS) analysis
, 29

public interest commitment
, 22–24

Self-Reported Unprofessional Behaviour model
, 28–29

unprofessional behaviour, ethical acceptability
, 27–28

independence enforcement focus
, 18, 20

institutional regulatory framework
, 19

International Auditing and Assurance Standards Board (IAASB)
, 19, 21

International Federation of Accountants (IFAC)
, 45

International Standard of Quality Control
, 46

partial least squares (PLS) results
, 33, (See also Partial least squares (PLS))

professional behaviours
, 19

psychological sub-processes
, 22

psychology and organisational behaviour
, 19

public confidence restoration
, 18

relationship-based independence
, 21

sample and data collection
, 29–30

unethical behaviours
, 18

variables measurement
, 30–31

B

Black–Scholes model
, 115–116

Business in society
, 9

Business leader vocation
, 5

Business practice
, 9–11

C

Catholic Social Teaching (CST)

business leader vocation
, 5

capitalism
, 4

economic efficiency
, 4

faith-based perspective
, 5

free market systems
, 5

Pontifical Council Report
, 4

principles
, 3

Roman Catholic Church, doctrine of
, 3

themes
, 4

Code-law jurisdictions
, 45

Code of Conduct

Corporate Ethics Group
, 56

Corporate Social Responsibility
, 57

economic principles
, 54

ethical culture
, 75–78

globalization
, 54, 56

institutionalization processes
, 55

institutionalizing ethics

Corporate Code of Ethics
, 60

diagnostic controls
, 61

interactive controls
, 60–61

levers for
, 62–63

management beliefs
, 59

moral legitimacy
, 59

stakeholder power and interests
, 59

institutions, definition
, 56–57

legitimacy and firm identity
, 57–59

management tools and techniques
, 55

market-based institutional forms
, 57

socio-political and historic factors
, 54

stakeholder activism
, 54

Tata Group
, (See Tata Group)

Transparency International’s Corruption Perception Index
, 54–55

Community Game
, 143

Complementary perspective
, 91, 104

Corporate Code of Ethics
, 60

Corporate Ethics Group
, 56

Corporate social responsibility (CSR)
, 57

data and measurements

add Minorities and Women to Board
, 97

Animal Rights
, 97

concerns indicator
, 95

control variables
, 96, 99

dependent variable
, 93–95

Environmental Issues
, 97

Health Issues
, 97

Human Rights
, 97

Labor Issues
, 98

Political Issues
, 98

sample selection
, 92–93

STATS database
, 95, 96

Sustainability Reports
, 98

Total CSR Strengths
, 96

descriptive statistics
, 99–100

shareholder-sponsored CSR proposal type
, 100–101

legitimacy
, 85

MSCI STATS
, 106

regression results
, 100–104

shareholder-sponsored CSR proposals
, 84

broad-based research
, 88

corporate governance
, 87

outcomes
, 88

post-voting corporate behavior
, 89

process
, 87

regulations based
, 87

type
, 87

stakeholder activism
, 84

theory and hypothesis development

complementary perspective
, 91, 104

economic behavior with social relations
, 89–90

research question
, 92

sufficiency perspective
, 91–92

value-rational goals
, 85

Corus acquisition
, 77

D

Decision making
, 2

Defining Issues Test (DIT) P-score
, 154

Descriptive statistics
, 99–100, 127

moral reasoning
, 161

shareholder-sponsored CSR proposal type
, 100–101

Diagnostic controls
, 61

Tata Group

code implementation
, 75

codes, measures and diagnostics
, 71–73

ethics awareness and training
, 70, 71

ethics council and concern management
, 73, 74

management system
, 70

organizational hierarchy
, 75

Sensitization Modules
, 71

vendor satisfaction
, 73

Double entry accounting systems
, 2

E

Environmental Issues
, 97

F

Facilitation payments
, 76

Formal information systems
, 61

Framework for Audit Quality
, 21

Free market systems
, 5

G

Globalization
, 54, 56, 63–64

H

Hall Professionalism Scale
, 172

Harman’s Single-Factor Test
, 33, 47

Health Issues
, 97

Human Rights
, 97

Hypothesis development, auditors’ commitment

academic literature
, 28

Additional Analysis: Social Desirability Bias
, 29

independence enforcement
, 24–25

organisational ethical culture
, 26–27

partial least squares (PLS) analysis
, 29

public interest commitment
, 22–24

Self-Reported Unprofessional Behaviour model
, 28–29

unprofessional behaviour, ethical acceptability
, 27–28

I

IMA Statement of Ethical Professional Practice
, 157

Impression management (IM) scale
, 160

Independence enforcement
, 18, 20, 24–25

measurement model
, 34

structural model
, 39

variables measurement
, 30

Institute of Management Accountants (IMA)
, 172–173

Institutionalization processes
, 55

Institutionalizing ethics

Corporate Code of Ethics
, 60

diagnostic controls
, 61

interactive controls
, 60–61

levers for
, 62–63

management beliefs
, 59

moral legitimacy
, 59

stakeholder power and interests
, 59

Institutional regulatory framework
, 19

Interactive controls
, 60–61

Tata Group
, 69–70

International Auditing and Assurance Standards Board (IAASB)
, 19, 21

International Federation of Accountants (IFAC)
, 45

International Standard of Quality Control
, 46

M

Malcolm Baldridge Model
, 64

Management accountants’ professionalism and ethics

coefficient estimates
, 180–182

decision-making process
, 170

ethical judgments
, 184

literature review and hypothesis development

attitudinal attributes
, 172

ethical judgment
, 173

Hall Professionalism Scale
, 172

Institute of Management Accountants (IMA)
, 172–173

multidimensional approach
, 173

relativism
, 174

research methodology
, 175–179

self-regulation
, 174

social obligation
, 175

moral equity and contractualism
, 171

multidimensional concept
, 170

multidimensional factors
, 170

OLS regressions of ethical rationales
, 180, 182

professional affiliation
, 171

professional attributes
, 170

professional autonomy
, 171, 174

professional dedication
, 171

relativism
, 180

reliability measures
, 179

self-concept
, 170

self-regulation
, 183

social obligation
, 180

Microeconomics
, 135

Moral judgement/reasoning
, 22

Moral motivation and character
, 22

Moral reasoning

AICPA Code of Professional Conduct

IMA Statement of Ethical Professional Practice
, 157

Responsibilities Principle
, 157

unethical decisions
, 156

Whistleblowing Literature
, 157–159

Association for Certified Fraud Examiners (ACFE)
, 154

Defining Issues Test (DIT) P-score
, 154

demographics
, 159, 160

descriptive statistics
, 161

ethical decision-making literature
, 155–156

Impression management (IM) scale
, 160

limitations
, 163–164

pearson correlation coefficients
, 161, 162

regression results
, 162

Moral sensitivity
, 22

O

Organisational ethical culture
, 26–27

measurement model
, 34

structural model
, 40, 42

variables measurement
, 30–31

P

Pacioli, L.

business
, 2–3

and Catholic Social Teaching (CST)
, 13–14

history of
, 5–7

Partial least squares (PLS)

analysis
, 29

measurement model

average variance extracted (AVE) measure
, 37

composite reliability (CR)
, 37

correlation matrix
, 37, 38

discriminant validity
, 37, 39

reliability and validity
, 34–36

variables
, 34

structural model

control variable age
, 42

cross-validated redundancy index
, 42

evaluation of
, 38

explanatory power
, 42

path coefficients
, 38, 39

results
, 39–41

variance
, 42, 43

Pearson correlation coefficients
, 161, 162

Pontifical Council Report
, 4

Public interest commitment
, 22–24

measurement model
, 34

structural model
, 39

variables measurement
, 30

R

Rule-based approach
, 24

S

Sarbanes-Oxley Act (SOX)
, 24

Self-fulfilling prophecy
, 112, 114, 137

empirical evidence, theoretical assumptions and ethical behavior
, 118–119

and ethical behavior
, 117–118

hypothesis and research questions
, 119–121

social science theories
, (See Social science theories)

Self-Reported Unprofessional Behaviour model
, 28–29

measurement model
, 34

structural model
, 39

variables measurement
, 31

Shareholder-sponsored CSR proposals
, 84

broad-based research
, 88

corporate governance
, 87

outcomes
, 88

post-voting corporate behavior
, 89

process
, 87

regulations based
, 87

type
, 87

Social science theories

Black–Scholes model
, 115–116

economics theories
, 115

event/behavior
, 114–115

ex-post interpretive descriptions
, 116

language frames thought and behavior
, 115

money maximizing model
, 117

“perfect competition,”
, 116

STATS database
, 95, 96

Structural equation modelling (SEM)
, 33

Sufficiency perspective
, 91–92

Summa
, 3, 4

accounting profits
, 7–9

business in society
, 9

business practice
, 9–11

Catholic Social Teaching (CST) values
, 7

undivided life
, 11–13

Sustainability Reports
, 98

T

Tata Business Excellence Model (TBEM)
, 64

Tata Group

beliefs and boundaries

codes
, 65

cultural and moral legacies
, 65

environmental regulations
, 67

external and internal factors
, 65

free markets
, 66

global competition
, 65

institutionalization process
, 67

introspection and vision
, 64–65

organizational ethics
, 65, 66

pressures and unethical behavior
, 68

sustainability
, 67

whistle blowing policy
, 68

British colonialism
, 63

code institutionalization
, 68–69

diagnostic controls

code implementation
, 75

codes, measures and diagnostics
, 71–73

ethics awareness and training
, 70, 71

ethics council and concern management
, 73, 74

management system
, 70

organizational hierarchy
, 75

Sensitization Modules
, 71

vendor satisfaction
, 73

ethical culture
, 75–78

ethical principles
, 63

globalization
, 63–64

interactive controls
, 69–70

Malcolm Baldridge Model
, 64

Tata Business Excellence Model (TBEM)
, 64

Transparency International’s Corruption Perception Index
, 54–55

U

Undivided life
, 11–13

Unprofessional behaviour, ethical acceptability
, 27–28

measurement model
, 34

structural model
, 42

variables measurement
, 31

U.S. Catholic Bishops’ themes
, 4

W

Wall Street Game
, 142

Western capitalism
, 14

Whistle blowing policy
, 68