This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
This chapter presents a review of the recent sales and use tax (SUT) literature for accountants, focusing on articles published between 2000 and 2011 in traditional…
This chapter presents a review of the recent sales and use tax (SUT) literature for accountants, focusing on articles published between 2000 and 2011 in traditional accounting outlets. State and local taxes are an important component of accounting research, but the SUT element of state and location taxation has not been reviewed from an accounting perspective. This review indicates that most recent SUT research has focused on evaluating current or proposed SUT structures, or on empirically studying the antecedents and consequences of SUT policy. Behavioral researchers have substantial opportunities to contribute to the SUT field in future studies by conducting surveys, behavioral experiments, and qualitative case studies to further expand the field's understanding of SUT's antecedents and consequences. Overall, this chapter provides a comprehensive overview of recent SUT research that can help to foster interest of SUT within behavioral accounting research and beyond.
A Research Note on the Relationship Between Professional Skepticism and Client Advocacy
Note: This chapter was accepted by Guest Editor: Vicky Arnold, Ernst and Young Professor of Accounting, Kenneth G. Dixon School of Accounting, University of Central Florida.
Previously published under the name Donna Bobek.
Previously published under the name Donna Bobek.
This research note investigates the relationship between the constructs of professional skepticism and client advocacy as they relate to accountants’ roles as auditors and…
This research note investigates the relationship between the constructs of professional skepticism and client advocacy as they relate to accountants’ roles as auditors and tax professionals. Although Pinsker, Pennington, and Schafer (2009) implicitly treat advocacy and professional skepticism as opposing constructs, the purpose of this research note is to explicitly examine whether an accounting professional can be both a professional skeptic and a client advocate. Two hundred and six experienced accounting professionals with a mixture of accounting and tax backgrounds responded to a client advocacy scale (Pinsker et al., 2009) and a professional skepticism scale (Hurtt, 2010). Results indicate that while tax professionals have higher levels of client advocacy than auditors, both groups have similar levels of professional skepticism. Moreover, no correlation emerges between participants’ responses to the advocacy and the full professional skepticism scale or five of its six sub-scales. These results provide evidence that client advocacy is a separate and distinct construct from professional skepticism. These findings have implications for behavioral accounting researchers by demonstrating that these two constructs are not related; thus, it is important to separately measure client advocacy and professional skepticism when they are relevant to a research question.
Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms…
Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.
In this study, we develop reliable scales for measuring taxpayers' social norms toward tax compliance and explore the effect of social desirability bias and several…
In this study, we develop reliable scales for measuring taxpayers' social norms toward tax compliance and explore the effect of social desirability bias and several methodological issues that may affect behavioral tax and accounting studies. This study provides theoretical specificity to a potentially “decisive” (Alm & McKee, 1998) influence on tax compliance by drawing on Cialdini and Trost's (1998) taxonomy of social norms in developing our scale items. We describe in detail the methods that we used to develop these scales. On the basis of the responses of 218 experienced taxpayers, our results identify four separate social norm dimensions that correspond with the four social norm constructs identified by Cialdini and Trost. We also consider the effect of social desirability bias and find that these effects are mild for experienced taxpayers and are not directly related to compliance intentions. Finally, we also manipulate both the order of the items presented in the experiment and the form (online or paper-based) of the experimental instrument. While order and form effects do not interfere with the interpretation of the influence of social norms on tax compliance, we do find a significant presentation order effect driven by the paper condition, which suggests that online data collection may be preferable to uncontrolled paper and pencil administration.
The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such…
The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such disclosure, and to examine the effect of media richness on user perception about corporate social and environmental responsibility.
The paper's methodology is a three‐by‐two between‐subjects design experiment, manipulating presentation medium and industry type. Participants viewed social and environmental web site disclosures and completed and communicated their perceptions of trust and the experimental companies' corporate social responsibility.
The presentation medium richness of social and environmental web site disclosures is positively associated with: trusting intentions, but not trusting beliefs, of web site users; and user perception of corporate social and environmental responsibility.
As with all controlled experiments, the research design focused on internal validity to maintain control over the task design, manipulation, and measurement of variables. While this required trade‐offs with external validity, the task was designed based on real‐world scenarios to maintain high levels of external validity within the experimental setting.
The paper provides evidence that corporations could use enhanced web‐based technology to potentially mislead users regarding their performance in the social domain.
The paper extends the visual disclosure literature by examining the richness of the image/visual media, and investigates whether user perceptions are impacted by the variations in its richness.
This chapter discusses the benefits, limitations, and challenges in developing research projects that integrate a combination of archival, behavioral, and qualitative…
This chapter discusses the benefits, limitations, and challenges in developing research projects that integrate a combination of archival, behavioral, and qualitative research methods. By demonstrating the inherent strengths and weaknesses of using a single method in isolation, this chapter aims to broaden our understanding of why and how research that examines various issues from the different perspectives is richer than employing any single method and enhances our understanding of a given accounting phenomenon. This chapter also discusses how investigating an issue through multiple research methods can help researchers improve the generalizability of findings and present a panoramic view of a particular phenomenon.
We investigate the perceptions and attitudes of both students and tax professionals about the use of the Code and Regulations in an introductory tax course. We administer…
We investigate the perceptions and attitudes of both students and tax professionals about the use of the Code and Regulations in an introductory tax course. We administer a survey at the beginning and end of the semester to 106 students enrolled in an introductory tax course, and a separate survey that is completed by 120 tax professionals. Students enrolled in an introductory tax course that integrates the use of the Code and Regulations feel significantly more proficient in using and interpreting this material at the end than at the beginning of the semester. Supplemental assessment of learning data also indicates that students who have been exposed to the Code and Regulations in this course have a fairly high degree of proficiency in accessing and interpreting material. Furthermore, tax professionals view the ability to read and interpret the Code and Regulations as particularly valuable when entering the workplace and somewhat valuable for the certified public accountants exam. This study’s findings extend prior literature on the introductory tax course and provide evidence that students display positive attitudes on the use of the Code and Regulations after being exposed to this skill, and that tax professionals consider the ability to access and interpret the authoritative support in the Code and Regulations quite useful for the workplace.