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Book part
Publication date: 17 September 2004

Michael K. Shaub

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-807-0

Book part
Publication date: 16 October 2020

Michael K. Shaub

This chapter examines the relationship between four variables indicating ethical disposition – ethical sensitivity, ethical reasoning, concern for others, and egocentrism

Abstract

This chapter examines the relationship between four variables indicating ethical disposition – ethical sensitivity, ethical reasoning, concern for others, and egocentrism – and trait professional skepticism (PS) (Hurtt, 2010) among 119 first-year auditors. While there has been research addressing the link between ethical dispositional factors and state PS in auditors (e.g., Shaub & Lawrence, 1996), there is a lack of research into the link between ethical dispositional factors and trait PS (Hurtt, 2010). The results indicate that trait PS is higher in first-year auditors with higher levels of ethical reasoning, concern for others, and egocentrism. More ethically sensitive auditors do not demonstrate higher levels of trait PS, however. The results provide evidence that auditors’ ethical dispositions influence their ability to have the mindset necessary to carry out the investor protection role that requires adequate PS.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Article
Publication date: 1 December 1997

Janice E. Lawrence, CPA PhD, Michael K. Shaub and CPA PhD

Auditors' ethical orientation and reasoning influence their professional and ethical decisions, thus impacting users of financial statements. This study examines gender…

Abstract

Auditors' ethical orientation and reasoning influence their professional and ethical decisions, thus impacting users of financial statements. This study examines gender and career level influences on ethical orientation and reasoning and documents systematic differences across the accounting firm. Seniors were most likely to adopt the ethical views of relativism and situation ethics. Male managers and partners were conventional ethical reasoners who adopted society's view of ethical problems, with partners scoring highest on Stage 6 principled reasoning. Female managers were largely Stage 5 principled reasoners. The results emphasize the importance of developing richer descriptions of auditors' ethics before recommending changes in the profession.

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Managerial Finance, vol. 23 no. 12
Type: Research Article
ISSN: 0307-4358

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

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.

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

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Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

Article
Publication date: 1 February 1992

Michael K. Shaub and James F. Brown

Explains the implications for management accountants′ ethicalresponsibilities following the restructuring of the American Instituteof Certified Public Accountants (AICPA…

Abstract

Explains the implications for management accountants′ ethical responsibilities following the restructuring of the American Institute of Certified Public Accountants (AICPA) Code. In order to enable management accountants to integrate their work more effectively with internal and external auditors, changes are recommended in the National Association of Accountants (NAA) Code of Standards.

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Managerial Auditing Journal, vol. 7 no. 2
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 6 March 2017

Michael K. Shaub

The purpose of this chapter is to describe an accounting ethics course whose purpose, in part, is to short circuit the process that leads to foolish ethical decisions by…

Abstract

The purpose of this chapter is to describe an accounting ethics course whose purpose, in part, is to short circuit the process that leads to foolish ethical decisions by professional accountants. In addressing how to make ethical decisions, the course deliberately includes processes intended to develop wisdom and to impede reflexive decisions that reflect the five fallacies of thinking. The approach described represents an active, engaging approach to increasing dialogical and dialectical reasoning in students’ pursuit of wisdom through individual selection of outside reading, engaging speakers, and the use of ethics accountability groups. The course is adaptable to large and small class settings where the professor desires extensive interaction among students, and it creates an environment designed to help students develop self-chosen principles to guide their professional lives. Students take responsibility for developing self-determined principles to guide their professional lives. Clearly identifying these principles provides students a basis for resisting ethical compromises in their careers. The course focuses students on developing wisdom and recognizing the weaknesses in a purely calculation-based moral reasoning.

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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: 10 September 2021

Robert L. Braun, Dann G. Fisher, Amy Hageman, Shawn Mauldin and Michael K. Shaub

Given the conflicting attitudes that people have toward those who report wrongdoing and a lack of empirical research specifically examining subsequent hiring, it is an…

Abstract

Given the conflicting attitudes that people have toward those who report wrongdoing and a lack of empirical research specifically examining subsequent hiring, it is an open question as to whether accounting professionals would want to work with former whistleblowers. The authors examine this question using an experimental design, in which participants evaluate an employment candidate before and after the person discloses having been a whistleblower. Four manipulations of whistleblowing are used in both a within-subjects and a between-subjects manipulation. The authors’ results demonstrate that accounting professionals’ intentions to recommend a candidate for hire decrease after they are informed that a strong candidate has a whistleblowing past. A candidate is viewed most negatively, however, when discovering malfeasance and electing not to blow the whistle internally. Moreover, when the whistle is blown internally and the superior takes no action, the candidate who remained silent and chose not to continue to push the issue is viewed more negatively than the candidate who proceeded to blow the whistle externally. Although a candidate having a whistleblowing past appears to pose a cautionary signal in the interview process, participants reacted more harshly when the candidate failed to act or lacked the durable moral courage to see the matter through to completion.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80071-758-9

Keywords

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