Index
Research on Professional Responsibility and Ethics in Accounting
ISBN: 978-1-83867-670-4, eISBN: 978-1-83867-669-8
ISSN: 1574-0765
Publication date: 16 October 2020
This content is currently only available as a PDF
Citation
(2020), "Index", Baker, C.R. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 23), Emerald Publishing Limited, Leeds, pp. 193-198. https://doi.org/10.1108/S1574-076520200000023011
Publisher
:Emerald Publishing Limited
Copyright © 2020 Emerald Publishing Limited
INDEX
Index
Note: Page numbers followed by “n” indicate end notes.
Accountability
, 163
accountability-based framework
, 168
framework
, 171
Accountants
, 47, 66
Accounting
efforts by PCAOB to enhancing quality in accounting firms
, 114–117
EM
, 164
law and ethics as applied to
, 110–114
scandals
, 106
Accounting Ethical Dilemma Instrument (AEDI)
, 8
Accounting profession
, 64
combined results
, 76
effect size results
, 79–80
incongruency in values
, 80
Mann–Whitney U test results
, 74–76
median test results
, 76
methodology and research questions
, 71–73
results
, 74–81
theoretical background and prior literature
, 65–71
Aggressive accounting
, 52
Aggressive skeptics
, 6
American Institute of Certified Public Accountants (AICPA)
, 65, 180
Code of Conduct materials
, 186
Code of Professional Conduct
, 180, 184, 188
Aristotle’s Nicomachean Ethics, law and ethics in
, 109–110
Association of Certified Fraud Examiners (ACFE)
, 48
Association to Advance Collegiate Schools of Business (AACSB)
, 92
Attest service
, 186, 191n2
Attraction–selection–attrition framework
, 67
Audit techniques to detecting fraudulent accounting
, 112–114
Auditing Standards Board (ASB)
, 106, 110
Auditor independence
, 181, 183–184
set of facts indicate impairment in
, 182
Auditor independence compliance rules
cognitive load and learning
, 181, 183–184
progression of materials implementation
, 184–186
set of facts indicate impairment in
, 182
student performance
, 188–190
student reaction to materials
, 186–187
Auditors (AD)
, 168
Banks
, 170
Business ethics
, 168
Capitalism
, 144
Capitalistic economic ideology
, 143–144
Cash flow wedge
, 28–29, 32
Certified Public Accountants (CPAs)
, 7, 64, 72, 76, 83, 166, 180
CPA/employee
, 186
China
, 152–154
Code of Hammurabi
, 107–108
Cognitive load and learning
, 181
cognitive load theory
, 181, 183
decision aids
, 183–184
research questions
, 184
Cognitive load theory
, 181, 183
Cognitive style
, 49–52
Collectivism
, 166
Competence values
, 71
Concern for others
, 3, 9–10
Confederates
, 6
Conflicted skeptics
, 6
Conformity
, 68
Confucian culture
, 142–143, 147, 153
Corporate citizenship (see Corporate social responsibility (CSR))
Corporate ethics training programs and business schools
, 99
Corporate social performance (see Corporate social responsibility (CSR))
Corporate social responsibility (CSR)
, 24, 127
control variables
, 33
data source, sample selection and methodology
, 29–33
independent variables
, 31–32
prior literature and hypotheses
, 26–29
research design
, 30
results
, 33–39
sample
, 29
scores
, 30–31
variable measurements
, 30–33
Costing model
, 66
“Covered member”
, 186, 191n3
Creative accounting
, 163
Cross-levels measurement technique
, 70
Cultural background
, 142
and whistleblowing
, 145–147
Cultural dimensions
, 166
Cultural factors
, 155
Culture dimensions’ theory
, 144
Culture system
, 142–143
Daoism
, 119n2
Deceptive accounting
, 52
Decision aids
, 183–184
Defining Issues Test (DIT)
, 6, 12
P-score
, 7–8
Deliberative reasoning
, 8
Dental Ethical Sensitivity Test
, 6
Descriptive statistics
, 13, 33–34, 149–151
Direct investment
, 181
Dispositional skepticism
, 6
Diversified investment
, 181
Dual-class firms
, 24–26, 28, 30–32, 43
Earnings management (EM)
, 28, 52, 161, 172
Earnings management ethics
interview findings
, 169–171
literature review
, 163–167
questionnaire results
, 171–174
research methods
, 168–169
research results
, 169
theoretical framework
, 167
Economic EM (see Real EM)
Economic ideology
, 144
Economics
, 142–143
Educational interventions
, 92
Effect size results
, 79–80
Egalitarian culture
, 144
Egocentrism
, 3, 10–12
measurement
, 21
Environmental CSR
, 31, 33
Ethical/ethics (see also Earnings management ethics)
, 3, 70, 72, 82, 106–109
act
, 107
as applied to accounting
, 110–114
in Aristotle’s Nicomachean Ethics
, 109–110
decision making
, 48
disposition
, 3–4
evaluations
, 52–53, 57
orientation
, 6–7
reasoning
, 3, 7–9
sensitivity
, 3, 6–7, 11
socialization process
, 7
standards
, 156
Expectancy theory
, 49
External auditors
, 112
Extroversion
, 50
Fallacies of thinking
, 10
False omnipotence
, 13
False omniscience
, 13
Feasts
, 108
Feelers
, 50
Feeling
, 50
Femininity
, 166
“Financial numbers game”
, 164
Financial reporting
field
, 162
process
, 161, 163
Firm turnover
, 64–65
Food laws
, 108
Fraud
, 47–48
detection and prevention
, 48
triangle
, 112
Fraudulent financial accounting by managers, reasons for
, 111–112
Fraudulent reporting
, 52
Giving Voice to Values program (GVV program)
, 92
assignments
, 103
case studies and role-plays
, 99
curriculum
, 92–93
Governance CSR
, 31, 33
Group-oriented culture or ideology
, 152
Guanxi
, 146
confucian cultures
, 147
Heckman two-stage model
, 37, 39, 41
High employee turnover
, 65–67
Idealism
, 7, 165
Illegal practice
, 146
Illegitimate practice
, 146
Immoral practice
, 146
Incentives
, 4
Incongruency in values
, 80
Independence decision tree
, 181, 183, 186, 189
Indirect cross-levels measurement
, 70
Indirect investment
, 181
Individual-oriented culture and ideology
, 152
Individualism
, 144, 156n2, 166
Individualistic culture
, 144
Industry values
, 124–125
Institute of Management Accountants (IMA)
, 129, 148
Institutional Shareholder Services (ISS)
, 32
Instrumental values
, 71
Intangible costs
, 66
Internal auditors
, 112
Internal controls
, 156
International Auditing and Assurance Standards Board (IAASB)
, 114
Interpersonal Trust Scale
, 5
Interpersonal understanding
, 10
Interview findings
, 169–171
Interviews method
, 168
Intrinsic independence
, 180
Introversion
, 50
Intuition
, 50
Intuitive-thinkers (NT)
, 50
Inverse Mills ratio (IMR)
, 39
Invulnerability
, 13
Islamic law
, 109
Jewish law
, 108
Job protection
, 147
Judaism, principles of
, 108
Judgers
, 50
Judging
, 50
Knowledge
, 4
Kruskal–Wallis test (KW test)
, 172
Law
, 106–109
as applied to accounting
, 110–114
in Aristotle’s Nicomachean Ethics
, 109–110
Learning
, 92
cognitive load and
, 181, 183–184
Libya
, 170
Libyan commercial banks (LCBs)
, 163
Lockheed Martin Ethics Awareness training
, 98
Maccody’s instrument
, 69
Management accounting frauds
, 112
Mann–Whitney U test results
, 74–76
Masculinity
, 166
Master in Business Administration (MBA)
, 165
Matched-pairs sample design
, 37, 39–40
Material investment
, 181
Means and standard deviations
, 149–151
Measured skeptics
, 6
Median test results
, 76
Morality
, 107–109
Morals
, 107–109
laws
, 108
reasoning
, 3, 49
sensitivity
, 56
values
, 71
Multiple regression analysis
, 189
Myers–Briggs Type Indicator (MBTI)
, 50
National cultures
, 143–145
Neutrality view of PS
, 4–5
Non-financial rewards
, 146
Non-GAAP accounting (see Fraudulent reporting)
Non-neutral financial reporting
, 162
Non-shareholders
, 165
Observers
, 49
Offerings
, 108
Ordinary least squares regression models (OLS regression models)
, 30, 38
Organizational commitment (OC)
, 123
Organizational culture profile (OCP)
, 70
Organizational socialization (OS)
, 122, 124
Orthodox culture
, 142–143
Peer assessment
, 92–94
implementing
, 94–96
perception
, 96–100
Peer feedback
, 93, 96
Peer learning
, 94
Perceived opportunity
, 111
Perceived pressure
, 111
Perceivers
, 50
Perceiving
, 50
Perceptions
, 163
of peer assessment
, 96–100
Performance appraisal
, 126
Personal values, theory of
, 65
Personality
, 49–52
Person–organization fit (P–O fit)
, 64, 67–68
elements
, 66
lack of
, 84
measuring values and
, 68–70
Phar-Mor Inc.
, 111
Power distance
, 144–145, 166
Preparers (PR)
, 168
Prescriptive reasoning
, 8
Pressure
, 58
Presumptive doubt form of PS
, 4–5
Problem-solving ability
, 3
Profession autonomy
, 138
Profession dedication
, 138
Professional affiliation
, 126–127
Professional associations
, 126–127
Professional autonomy
, 128–129
Professional bodies
, 126
Professional dedication
, 127–128
Professional exclusiveness
, 125
Professional skepticism (PS)
, 1–2, 180
literature review and hypothesis development
, 4–11
measures used to examining constructs
, 11–13
model of auditors’ PS
, 3
model of determinants of PS in audit performance
, 2
participants
, 11
research method
, 11–13
results
, 13–16
Professional socialization
, 123–124
Professional values
, 85, 123–125
Professionalism
, 122, 138
literature review and hypothesis development
, 123–129
research methodology
, 129–130
results
, 130–131
Propensity score matching (PSM)
, 37
Public accounting firms
, 127
Public and industry accountants
, 125
Public Companies Oversight Board (PCAOB)
, 106, 110
efforts by PCAOB to enhancing quality in accounting firms
, 114–117
Purity laws
, 108
Quality Control standards (QC standards)
, 114
Questioning mind
, 10
Questionnaire
results
, 171–174
survey method
, 168
Quiet life
, 25, 27
Rationalization
, 111
Real EM
, 164
Red flags techniques
, 113–114
Regression
model
, 98
results
, 35–37
of Trait PS
, 14–15
Regulators (RG)
, 168
Relativism
, 7, 165
Reliability and validity test
, 151
Religion
, 107–109
Reluctant skeptics
, 6
Respondents background
, 148–149
Rest’s P-score
, 12
Robustness analyses
, 37
Heckman two-stage model
, 39
matched-pairs sample design
, 37, 39
Rokeach Value Survey (RVS)
, 65, 70–71, 73
Role-plays, response and feedback for
, 104
Russia
, 152–154
Sacrifices
, 108
Sarbanes-Oxley Act (SOX Act)
, 112, 114–115, 166–167, 175n2
Schwartz Value Questionnaire
, 69
Scripted role-plays
, 95
Search for knowledge
, 10
Self-interested behavior
, 10
Self-regulation
, 128–129, 139
Semi-structured interview method
, 168
Sensing
, 50
Sensor-feelers (SF)
, 50
Sensors
, 50
7-point Likert scale
, 96, 99
Shareholders
, 165
pressure
, 25, 27, 42
Sharia
, 109
Short-termism
, 25–26, 28
Skeptical judgment
, 4
Skepticism
, 3, 10
trait
, 4
Social CSR
, 31, 33
Social justice
, 147, 152
Social laws
, 108
Social obligation
, 127–128, 139
Social systems
, 145
Socialistic economic ideology
, 144
Socialization
, 122
of auditors
, 66
literature review and hypothesis development
, 123–129
research methodology
, 129–130
results
, 130–131
“Soft” attributes
, 70
Stability
, 68
Stakeholders
, 162
Standard deviations
, 149–151
State skepticism
, 4
Strongly agree (SA)
, 172
Strongly disagree (SD)
, 172
Structuring transactions
, 164
Student performance
, 188–190
Student reaction to materials
, 186–187
Survey Monkey Audience (SMA)
, 130
Suspension of judgment
, 10
Suspicion
, 10
Sustainalytics
, 31
Sustainalytics Global Platform database (SGP database)
, 29, 31
Taiwan
, 152–154
Tangible costs
, 66
Teaching
, 92
method
, 180–181
Teaching aid
, 180–181
Terminal values
, 71, 75–76
Theory of Moral Sentiments, The
, 9
Thinkers
, 50
Thinking
, 50
Thorne’s P-score
, 12, 16
Total CSR
, 31, 33
Trait(s)
, 4
PS
, 3, 8, 10, 13
skepticism
, 4
Uncertainty avoidance
, 166
United States (US)
, 152–154
Unrealistic optimism
, 13
Upper-level accounting students
, 71–72
US GAAP
, 58, 163, 175n6
US Securities and Exchange Commission (SEC)
, 114
Users (US)
, 168
Validity test
, 151
Value(s)
, 65
development
, 82
measurement
, 68–71
orientation
, 49
Voicing values
, 96
Western national culture
, 143–144
Whistleblowing
, 48–49, 142
background of respondents
, 148–149
comparisons among Russia, China, Taiwan, and United States
, 152–154
cultural background and
, 145–147
descriptive statistics
, 149–151
intentions
, 49, 56–57
judgment
, 56
limitations and future research
, 58
literature review
, 48–52
methodology
, 52–54, 147–148
national cultures
, 143–145
practical implication
, 155–156
reliability and validity test
, 151
results
, 54–57, 148
Work values
, 68–69
Work–family values
, 68–69
- Prelims
- Chapter 1: Understanding Professional Skepticism Through an Ethics Lens: A Research Note
- Chapter 2: CSR Performance: Governance Insights from Dual-Class Firms
- Chapter 3: Will Cognitive Style Impact Whistleblowing Intentions?
- Chapter 4: Do American Accounting Students Possess the Values Needed to Practice Accounting?
- Chapter 5: Increasing Student Engagement Using Giving Voice to Values and Peer Feedback
- Chapter 6: Law Versus Ethics in Accounting
- Chapter 7: Socialization and Professionalism
- Chapter 8: A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States
- Chapter 9: Earnings Management Ethics: Stakeholders’ Perceptions
- Chapter 10: An Evaluation of Methods for Teaching Auditing Students Auditor Independence Compliance Rules
- Index