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Article
Publication date: 1 February 2000

James Hurtt

Increasingly, publishers are looking to sell through library consortia. The advantages of consortia to publishers include the ability to simplify the sales process, to…

Abstract

Increasingly, publishers are looking to sell through library consortia. The advantages of consortia to publishers include the ability to simplify the sales process, to help publishers increase their market penetration and communication with more libraries, and increase the speed of sales. However, all consortia are not organized in the same way, which requires that publishers work with different consortia in different ways. Publishers will need to continue to maintain their own marketing and sales staff to augment the services that may be available through the consortium, and to overcome problems such as inconsistent communications to libraries. Publishers will also need to have strategies to work with multiple consortia with overlapping memberships.

Details

Library Consortium Management: An International Journal, vol. 2 no. 1
Type: Research Article
ISSN: 1466-2760

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Article
Publication date: 1 February 2000

Arnold Hirshon

Abstract

Details

Library Consortium Management: An International Journal, vol. 2 no. 1
Type: Research Article
ISSN: 1466-2760

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Book part
Publication date: 6 March 2017

Patrick T. Kelly

This chapter examines the integration of leadership topics into an accounting ethics course. Literature review, course review, student feedback. Both practitioners and…

Abstract

This chapter examines the integration of leadership topics into an accounting ethics course. Literature review, course review, student feedback. Both practitioners and educators have called for broader education of accounting students in general, and student learning of leadership and interpersonal skills in particular, to prepare students who are entering the profession. I have used the leadership topics and activities discussed in this chapter in a stand-alone ethics course in a graduate business program, but they could also be integrated into an undergraduate course. I provide details regarding course content and delivery, including a weekly schedule of accounting ethics and leadership readings, short cases, and leadership/ethics case research topics. Many of the leadership and ethics subjects in the course are expected to be addressed in the accounting workplace – exploring these topics helps better prepare students to confront future challenges. Although both practitioners and educators have called for broader education of accounting students in general, and student learning of leadership and interpersonal skills in particular, little progress has been made in this area. This chapter contributes to this area by highlighting the value of integrating leadership topics into an accounting ethics course.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78714-180-3

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Book part
Publication date: 27 October 2016

Diane H. Roberts

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors…

Abstract

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 24 February 2021

Philipp Henrizi, Dario Himmelsbach and Stefan Hunziker

The purpose of this study is to illustrate the potentially detrimental effects on audit decision-making of certain judgmental heuristics, which can lead to systematic…

Abstract

Purpose

The purpose of this study is to illustrate the potentially detrimental effects on audit decision-making of certain judgmental heuristics, which can lead to systematic judgmental biases. This paper provides background on the heuristics and biases approaches to decision-making to increase auditors' awareness of the anchoring and adjustment effects affecting audit judgments adversely.

Design/methodology/approach

This study reports the results of an experimental research design analyzing the audit judgment of 85 auditors in Switzerland.

Findings

Based on the results of the experiment, the results indicate evidence on the existence of the anchoring and adjustment heuristic in Swiss audit judgments. The authors could identify an influence of the audit company size, the auditors' experience and the auditors' knowledge about behaviorism and anchor heuristic with regard to the anchoring and adjustment effect on audit judgment.

Research limitations/implications

The experimental tasks were relatively simple abstractions from the more complex analytical review situations faced by practicing auditors. Due to the small sample size, the authors cannot ensure representativeness of the results.

Practical implications

Professional judgment is a skill that auditor acquires overtime, combined with experience and knowledge, that allows him to achieve reasonable judgments, being independent of other opinions and free from material biases in a given circumstance. Our results show that auditors who are aware of biases and heuristics are less prone to judgment biases.

Originality/value

This paper is the first to analyze the impact of auditors' explicit experience and knowledge about behaviorism and anchor heuristic on the anchoring and adjustment effect on audit judgment. Through a stronger awareness of cognitive biases, a professional skepticism can be enhanced.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 2 February 2015

Kerri O’Donnell, Barry Hicks, John Streeter and Paul Shantapriyan

The purpose of this paper is to explore the increasing expectation against two concepts, information and process scepticism. In light of the Centro case judgement…

Abstract

Purpose

The purpose of this paper is to explore the increasing expectation against two concepts, information and process scepticism. In light of the Centro case judgement, directors’ decisions are held to increasing standards of due care and diligence.

Design/methodology/approach

This is a conceptual paper, drawing upon archival material, including statute law, case law, regulatory guidance material and media releases in Australasia. The authors review the statutory duty of care, skill and diligence expected of non-executive directors.

Findings

Whether a director has exercised an appropriate level of reasonable care and skill and/or due diligence has been a matter for the courts to decide. Such retrospective analysis leaves directors vulnerable to the uncertainty of whether their individual interpretation of diligence matches up to that of the presiding judge. The authors provide directors with a framework to apply scepticism to information and processes provided by those on whom the directors may rely.

Research limitations/implications

Two concepts are identified: reasonable reliance on others and the business judgement rule. The authors present arguments that challenge us to understand reasonable reliance, judgement and actions of directors in light of processing and information scepticism.

Practical implications

Directors do have a different role to that of auditors; incorporating scepticism can enable directors to fulfil their responsibility towards shareholders. By applying information and process scepticism, directors of companies can reduce the likelihood and magnitude of litigation costs and out-of-court settlements.

Originality/value

This paper provides a framework to apply scepticism to information and processes provided by people on whom the directors may rely.

Details

Managerial Auditing Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 22 April 2000

David N. Hurtt, Jerry G. Kreuze and Sheldon A. Langsam

Significant investment dollars are now allocated to companies deemed by investors as socially responsible. This socially responsible theme contends that corporations…

Abstract

Significant investment dollars are now allocated to companies deemed by investors as socially responsible. This socially responsible theme contends that corporations should be held accountable for the totality of their actions and decisions, including CEO compensation levels. This paper investigates whether CEO compensation levels are more associated with traditional performance measures for socially responsible firms than for firms deemed not socially responsible, with the assumption being that social choice firms will be more sensitive to and may attempt to align CEO compensation levels with corporate performance. Rank correlation analysis and regression results using nine performance variables for 270 firms indicated that CEO compensation levels at social choice companies were more highly associated with performance variables than those at nonsocial companies. The study results suggest that social choice companies, in addition to their other corporate good deeds, seem to include CEO compensation levels as a part of their overall corporate decision process.

Details

American Journal of Business, vol. 15 no. 1
Type: Research Article
ISSN: 1935-5181

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Article
Publication date: 27 May 2014

Nicholas Koumbiadis and Ganesh M. Pandit

The purpose of this study is to examine students who have recently graduated from the standard 120 credit accountancy program and compare and contrast their ethical…

Abstract

Purpose

The purpose of this study is to examine students who have recently graduated from the standard 120 credit accountancy program and compare and contrast their ethical perceptions with students who have recently graduated from the AICPA-mandated 150 credit accountancy program which includes 30 extra credits with a focus on ethics.

Design/methodology/approach

Recent graduated accounting students from selected Association to Advance Collegiate Schools of Business were asked to fill out a cross-sectional survey based on Victor and Cullen's Ethical Climate Questionnaire (ECQ) to determine whether a difference exists between the two groups' ethical perceptions. The nine hypotheses derived from the ECQ were tested using an independent sample t-test and Levene's test for the homogeneity of the variances between the two groups.

Findings

Compared with graduates of the 120 credit program, 150 credit program graduates scored significantly higher in ethical perceptions on five domains: Company Profit, Friendship, Team Interest, Personal Morality, and Rules, when testing at a confidence level of 95 percent. The two groups were not significantly different in the domains of Self-Interest, Efficiency, Social Responsibility, or Laws.

Practical implications

The paper includes implications for the need to encourage ethical intervention through education in the accounting curriculum. This study is part of a growing body of research for teaching ethics within the accounting profession.

Originality/value

This paper fulfills an identified need to study business ethics. Corporate scandals in the late 1990s and early this century led to a decline in the public's trust of the accounting profession. Since that time, the government, companies, and universities have attempted to rebuild that trust through a number of methods, such as passing laws requiring better regulation and more disclosure as well as requiring improved ethics education for future accountants.

Details

Journal of Accounting & Organizational Change, vol. 10 no. 2
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 16 August 2011

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-223-4

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Book part
Publication date: 14 July 2006

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding…

Abstract

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication. Publishing quality papers in a timely manner would not be possible without their efforts.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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