Prelims

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

Citation

(2018), "Prelims", 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. i-ix. https://doi.org/10.1108/S1574-076520180000021009

Publisher

:

Emerald Publishing Limited

Copyright © 2018 Emerald Publishing Limited


Half Title Page

Research on Professional Responsibility and Ethics in Accounting

Series Page

Research on Professional Responsibility and Ethics in Accounting

Series Editor: Cynthia Jeffrey

Recent Volumes:

Volumes 1–5: Series Editor: Lawrence Poneman
Volumes 6–8: Series Editor: Bill N. Schwartz
Volumes 9–20: Series Editor: Cynthia Jeffrey

Title Page

Research on Professional Responsibility and Ethics in Accounting Volume 21

Research on Professional Responsibility and Ethics in Accounting

Edited By

Cynthia Jeffrey

Iowa State University, Ames, IA, USA

United Kingdom – North America – Japan India – Malaysia – China

Copyright Page

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2018

Copyright © 2018 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: 978-1-78754-973-9 (Print)

ISBN: 978-1-78754-972-2 (Online)

ISBN: 978-1-78754-974-6 (Epub)

ISSN: 1574-0765 (Series)

Contents

Editorial Information vii
List of Contributors ix
Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility
Charles J. Coate and Mark C. Mitschow 1
The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour
Itsaso Barrainkua and Marcela Espinosa-Pike 17
Legitimacy and Institutionalization ofCode of Conduct: The Management of Business Ethics
George Joseph and Anwar Hashm i53
External CSR Rating Influence on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals
Charles P. Cullinan, Lois S. Mahoney and Pamela B. Roush 83
Self-fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior
M. Christian Mastilak, Linda Matuszewski, Fabienne Miller and Alexander Woods 111
The Impact of Moral Reasoning on Whistleblowing Intentions
Tara J. Shawver and Todd A. Shawver 153
Management Accountants’ Professionalism and Ethics
Stuart Thomas 169
Index 193

Editorial Information

Editor

Cynthia Jeffrey

Department of Accounting College of Business

Iowa State University, Ames, IA, USA

Editorial Review Board

Mohammed Abdolmohammadi

Bentley University, USA

Elizabeth Dreike Almer

Portland State University, USA

Charles Bailey

James Madison University, USA

C. Richard Baker

Adelphi University, USA

Richard Bernardi

Roger Williams University, USA

Donna Bobek Schmitt

University of South Carolina, USA

Susan Borkowski

LaSalle University, USA

Christopher J. Cowton

University of Huddersfield, UK

Charles Cullinan

Bryant University, USA

Mary Curtis

University of North Texas, USA

Jesse Dillard

Victoria University of Wellington, New Zealand

Andrew Felo

Nova Southeastern University, USA

Don Finn

University of North Texas, USA

Dann Fisher

Kansas State University, USA

Marty Freedman

Towson University, USA

Lori Fuller

Westchester University, USA

Steve Kaplan

Arizona State University, USA

Julia Karcher

University of Louisville, USA

Michael Kraten

Providence University, USA

Joan Lee

Fairfield University, USA

Stephen Loeb

University of Maryland (Emeritus), USA

Timothy Louwers

James Madison University, USA

Lois Mahoney

Eastern Michigan University, USA

Dawn Massey

Fairfield University, USA

Mark Mitschow

SUNY College at Geneseo, USA

Bruce Oliver

Rochester Institute of Technology, USA

Carl J. Pacini

University of South Florida, USA

Sara Reiter

SUNY-Binghamton, USA

Robin Roberts

University of Central Florida, USA

Pamela Roush

University of Central Florida, USA

Michael Schadewald

University of Florida, USA

Joseph Schultz

Arizona State University, USA

Tara Shawver

King’s College, USA

John Sennetti

Nova Southeastern University, USA

Brian Shapiro

University of St. Thomas, USA

Michael Shaub

Texas A&M University, USA

L. Murphy Smith

Texas A&M University – Corpus Christi, USA

Charles Stanley

Baylor University, USA

Martin Stuebs, Jr.

Baylor University, USA

Linda Thorne

York University, Canada

John Thornton

Azusa Pacific University, USA

Paul Williams

North Carolina State University, USA

George Young

Florida Atlantic University, USA

List of Contributors

Itsaso Barrainkua University of the Basque Country UPV/EHU, Spain
M. Christian Mastilak Xavier University, USA
Charles J. Coate St. Bonaventure University, USA
Charles P. Cullinan Bryant University, USA
Marcela Esponosa-Pike University of the Basque Contry UPV/EHU, Spain
Anwar Hashmi Integrity Leadership Partners, LLC, USA
George Joseph University of Massachusetts Lowell, USA
Lois Mahoney Eastern Michigan University, USA
Linda Matuszewski Northern Illinois University, USA
Fabienne Miller Worcester Polytechnic Institute, USA
Mark C. Mitschow SUNY College at Geneseo, USA
Pamela B. Roush University of Central Florida, USA
Tara J. Shawver King’s College, USA
Todd A. Shawver Bloomsburg University of Pennsylvania, USA
Stuart Thomas University of Lethbridge, Canada
Alexander Woods College of William and Mary, USA