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.
In this chapter we compare and contrast our relationships with clients in our roles as expert witnesses, consultants, and specialists with the relationships we have with our subjects and informants as research anthropologists and as we collect ethnographic data. While there are qualities that differentiate the relationships we have as expert witnesses, consultants, and specialists with our clients from the relationships that we develop as anthropologists working with informants in the field, there are also important similarities. We build upon our experiences as anthropologists and our roles serving as expert witnesses, specialists, and consultants to argue that the similarities and differences must be considered. Specifically, we examine the concept of guilt and innocence for informants and clients, the place of the individual in the group, and the larger cultural framework that defines our clients and informants as individuals worthy of our interest.
Rural Oaxaca is plagued with economic problems. There are few jobs available and ideas concerning gender often limit the work that women are able to pursue. In this…
Rural Oaxaca is plagued with economic problems. There are few jobs available and ideas concerning gender often limit the work that women are able to pursue. In this chapter, we explore how rural Oaxacan women create economic opportunities. We focus on work at home that is both voluntary and remunerative, craft production, and entrepreneurial activities. We show that rural Oaxacan women are able to create unique economic niches that build upon their domestic roles and enhance the economic status of their households.
The purpose of this paper is to examine the potential impact of two affiliation factors, as encapsulated by the chief financial officer's (CFO) prior organizational (alumnus vs non‐alumnus) and professional background (audit vs non‐audit ex‐partner), on auditor independence in post‐Enron and post‐HIH era.
The study is a 2×2 factorial between subjects experimental design with 52 audit partners and managers as participants. The two manipulated independent variables are client CFO prior firm affiliation (alumni vs non‐alumni) and professional background (audit partner vs non‐audit partner providing taxation, accounting and other non‐audit services).
The results of the study do not appear to signal loss of independence and professional skepticism in auditors' judgment when dealing with an alumni or ex‐auditor CFO. On average, auditors' endorsement of the client's preferred aggressive accounting treatment is low and the audit adjustment is material and significantly greater than the client's proposed adjustment.
The 2001 corporate collapses of Enron in the USA and HIH in Australia have reshaped the auditing profession. HIH, the most publicized corporate fraud in Australia resulting in estimated losses of $5 billion, was partly blamed on Arthur Andersen yielding to management's aggressive accounting policies and failure to display independence as a result of close relationships between the former partners and the audit team. As distinct from a number of prior studies conducted pre‐Enron and pre‐HIH, the results of this study, conducted with experienced audit professionals in Australia, do not support a loss of independence and professional skepticism by auditors in the current post‐Enron and post‐HIH environment and are consistent with the findings of the only other recent experimental study by Kerler III and Killough examining the closeness of the auditor‐client relationship. The results are also consistent with results of recent archival studies which find a decline in earnings management behavior, either because of reduced management incentives or reduced auditor willingness to consent. The evidence of this study lends supports to the latter explanation.
In a world of increasingly global commerce, individual managers frequently migrate permanently to a new place of work. Over time, they acculturate—they learn and acquire…
In a world of increasingly global commerce, individual managers frequently migrate permanently to a new place of work. Over time, they acculturate—they learn and acquire the values of their host culture. The differences between national cultures' norms concerning the morality of questionable (by North American norms) accounting practices, and the ways in which individuals' beliefs about the morality of such action change as they settle into a new culture, are not well understood. This paper presents an exploratory study of the acculturation process with respect to accounting ethics of Chinese managers moving to Canada for an extended period of time. We test for two effects: first, for differences in ethical perceptions and intentions between members of the two cultures resident in their country of birth, and second, the effect of a significant acculturation effect on the Chinese group resulting from their living in Canada and studying in a North American MBA program for approximately one year. We find two acculturation effects. First, Chinese managers perceived a questionable cost accounting allocation to be more ethical than the Chinese in Canada. Although there was no significant difference in an overall measure of morality, investigation of this effect among various moral schema identified some perceptions of utilitarianism, moral Tightness and self‐interest to be significantly different among those Chinese who had spent one year in Canada compared to those in China, and closer to the beliefs of the Canadian‐born managers. We also found an acculturation effect relating to intention to take a questionable action. While there was no significant difference in intention between the Canadian‐born and Chinese in China, the newly‐arrived Chinese in Canada were significantly more willing to take the questionable action. This result was robust to controls for social desirability bias, gender and work experience. We conclude that reasoning processes differ between Chinese and Canadian managers, and are affected by an intense one‐year acculturation process (the first year of a North American MBA program). However, the acculturation process of the Chinese in Canada appeared to result in their greater willingness to undertake a questionable cost allocation than either their Canadian‐born or Chinese in China colleagues.
Airport noise is an undesirable consequence of arriving and departing flights. Much research effort has focused on how such noise affects the prices of houses located…
Airport noise is an undesirable consequence of arriving and departing flights. Much research effort has focused on how such noise affects the prices of houses located nearby and consistently finds that more noise is associated with lower housing prices.1 On the other hand, few studies have examined the determinants of airport noise.
Airports are the portals where international air transport networks, which are increasingly important in a globalized, services-oriented economy, intersect with regional…
Airports are the portals where international air transport networks, which are increasingly important in a globalized, services-oriented economy, intersect with regional and metropolitan ground transportation networks. Our hypothesis is that, at this nexus, the degree of international connectivity at an airport and distance from the airport manifests itself in the value of commercial properties. As such airports are shaping the urban form around them and highlight the importance of integrated metropolitan and airport planning. Looking at Canada’s two largest international airports at Toronto, Ontario and Vancouver, BC, and controlling for other factors, we see evidence that commercial properties decrease in value as distance to the airport increases and increase in value as the range of international frequencies and destinations available at the airport increase. We introduce a new concept of land-use at and around airports of “aviation-dependent” which would include hotels and corporate head offices, in addition to the traditional “aviation-related” and “aviation-compatible” uses. We see the effects of distance and connectivity are particularly pronounced on commercial properties occupied by aviation-dependent uses.
The Slender Man, an online monster born to the internet in 2009, loves to live in the boundaries, specifically the boundary between the digital and the non-digital worlds…
The Slender Man, an online monster born to the internet in 2009, loves to live in the boundaries, specifically the boundary between the digital and the non-digital worlds. This chapter seeks to explore the full engagement of the community with the myth, analysing it structurally to understand the way, in which the narrative’s construction reflects the relationship of monster to society and society to itself. The sincerity in which the narratives are told, at first appearing intense, is actually a form of play, revealing a boundary blurring between play and non-play as well. While fully engaging in play, the community’s structured narrative is more than this: pulling them into a trapped world in which they play with death in the digital. The triadic structure of the Slender Man narratives reveals an anxiety to the community and their place within broader non-digital worlds.