Advanced
search

Prelims

Research on Professional Responsibility and Ethics in Accounting

ISBN: 978-1-78973-370-9, eISBN: 978-1-78973-369-3

ISSN: 1574-0765

Publication date: 30 September 2019

pdf (1.8 MB) ePub (370 KB) Article view Figure view Cited (1) cite article

Citation

(2019), "Prelims", Baker, C.R. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 22), Emerald Publishing Limited, Leeds, pp. i-ix. https://doi.org/10.1108/S1574-076520190000022002

Publisher

:

Emerald Publishing Limited

Copyright © 2019 Emerald Publishing Limited

Half Title

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 Poneman

Volumes 6–8: Series Editor: Bill N. Schwartz

Volumes 9–21: Series Editor: Cynthia Jeffrey

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING VOLUME 22

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

Emerald Publishing Limited

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

First edition 2019

Copyright © 2019 Emerald Publishing Limited

Reprints and permissions service

Contact: permissions@emeraldinsight.com

No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78973-370-9 (Print)

ISBN: 978-1-78973-369-3 (Online)

ISBN: 978-1-78973-371-6 (Epub)

ISSN: 1574-0765 (Series)

Contents

Editorial Board vii
List of Contributors ix
Chapter 1 Making Crime Pay: Timing of External Whistleblowing
Andrea M. Scheetz and Joseph Wall 1
Chapter 2 Factors that Affect CPAs’ Personal Applications of Ethical Tax Standards to Ambiguous Positions
Laura Clifford, Amanda M. Grossman, Leigh R. Johnson and Wayne A. Tervo 31
Chapter 3 Sustainability Reporting in US Government and Not-for-profit Organizations: A Descriptive Study
Fatima Alali, Zhou (Daniel) Chen and Yue (Laura) Liu 57
Chapter 4 The Need for New Psychological Contracts in the Auditing Profession
Cecily Raiborn and Michael Z. Stern 81
Chapter 5 Survey Research on Earnings Quality: Evidence from Japan
Masumi Nakashima 99
Chapter 6 External Auditors, Client Ethics, and the Continuance Decision
Carolyn Conn, Linda Campbell and Cecily Raiborn 133
Index 151

Editorial Board

  • Mohammed Abdolmohammadi

    Bentley University

  • Elizabeth Dreike Almer

    Portland State University

  • Charles Bailey

    James Madison University

  • Richard Bernardi

    Roger Williams University

  • Donna Bobek Schmitt

    University of South Carolina

  • Susan Borkowski

    LaSalle University

  • Charles Cho

    York University

  • Christopher J. Cowton

    University of Huddersfield

  • Charles Cullinan

    Bryant University

  • Mary Curtis

    University of North Texax

  • Jesse Dillard

    Victoria University of Wellington

  • Andrew Felo

    Nova Southeastern University

  • Dann Fisher

    Kansas State University

  • Marty Freedman

    Towson University

  • Lori Fuller

    Westchester University

  • Steve Kaplan

    Arizona State University

  • Julia Karcher

    University of Louisville

  • Michael Kraten

    Providence University

  • Joan Lee

    Fairfield University

  • Stephen Loeb

    University of Maryland (Emeritus)

  • Lois Mahoney

    Eastern Michigan University

  • Dawn Massey

    Fairfield University

  • Steve Mintz

    Cal Poly San Luis Obispo

  • Mark Mitschow

    SUNY College at Geneseo

  • Bruce Oliver

    Rochester Institute of Technology

  • Carl J. Pacini

    University of South Florida

  • Sara Reiter

    SUNY-Binghamton

  • Robin Roberts

    University of Central Florida

  • Pamela Roush

    University of Central Florida

  • Michael Schadewald

    University of Florida

  • Joseph Schultz

    Arizona State University

  • John Sennetti

    Nova Southeastern University

  • Tara Shawver

    King’s College

  • Brian Shapiro

    University of St. Thomas

  • Michael Shaub

    Texas A&M University

  • L. Murphy Smith

    Texas A&M University – Corpus Christi

  • Charles Stanley

    Baylor University

  • Mitchell Stein

    Ivey Business School

  • Martin Stuebs, Jr

    Baylor University

  • Linda Thorne

    York University

  • John Thornton

    Azusa Pacific University

  • Paul Williams

    North Carolina State University

  • George Young

    Florida Atlantic University

List of Contributors

Fatima Alali California State University, USA
Linda Campbell Texas State University, USA
Zhou (Daniel) Chen California, USA
Laura Clifford Fox & Company CPAs, Inc., USA
Carolyn Conn Texas State University, USA
Amanda M. Grossman Murray State University, USA
Leigh R. Johnson Murray State University, USA
Yue (Laura) Liu California State University, USA
Masumi Nakashima Bunkyo Gakuin University, Japan
Cecily Raiborn Texas State University, USA
Andrea M. Scheetz Georgia Southern University, USA
Michael Z. Stern St. Edward’s University, USA
Wayne A. Tervo Murray State University, USA
Joseph Wall Marquette University, USA
Manage cookies

We’re listening — tell us what you think

Join us on our journey