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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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Book part
Publication date: 17 September 2004

Lois S. Mahoney and Robin W. Roberts

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

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Article
Publication date: 1 March 1994

James M. Kurtenbach and Robin W. Roberts

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role…

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130

Abstract

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of accounting and auditing in the public sector. For example, researchers examine issues such as (1) the use of accounting information by elected officials, (2) the demand for auditing, and (3) the determination of bond ratings. This review of the public sector accounting literature describes some of the theoretical foundations utilized in public sector accounting research and reviews a sample of selected empirical studies.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 2
Type: Research Article
ISSN: 1096-3367

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

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

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Book part
Publication date: 28 December 2006

Robin W. Roberts

The purpose of this essay is to discuss the involvement of the U.S. public accounting profession in federal politics and to focus attention on the extent to which the…

Abstract

The purpose of this essay is to discuss the involvement of the U.S. public accounting profession in federal politics and to focus attention on the extent to which the profession engages with federal legislators and other policymakers to influence public policy. In the essay, I discuss and present evidence regarding the profession's use of political strategies such as making political campaign contributions and lobbying federal legislators and regulators. The profession's political efforts are then examined within the context of their self-proclaimed commitment to the public interest. I conclude that the public accounting profession's extensive involvement in federal politics works principally to protect its own professional interests and favors conservative, pro-business agendas. As a result, broader public interest responsibilities are often neglected. Although the profession deserves the right to participate in public policy debates, its parochial and patronage orientation does not resonate well with its self-proclaimed professional cornerstones of independence and integrity.

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Independent Accounts
Type: Book
ISBN: 978-0-76231-382-2

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Article
Publication date: 7 March 2016

Giovanna Michelon, Silvia Pilonato, Federica Ricceri and Robin W Roberts

The purpose of this paper is threefold. First, it examines nuances that specific camouflaging perspectives provide to enhance traditional and widely adopted theories in…

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1571

Abstract

Purpose

The purpose of this paper is threefold. First, it examines nuances that specific camouflaging perspectives provide to enhance traditional and widely adopted theories in social and environmental accounting. Second, within research on camouflaging, the paper stimulates multidisciplinarity and cross-fertilization by presenting recent developments in organizational theory that hold promise for enhancing our understanding of camouflaging. Finally, it discusses how the research contributions published in this special issue help advance the notion of corporate camouflaging.

Design/methodology/approach

The paper makes use of an extensive literature review and discusses research implications related with the choice of theoretical framework.

Findings

The idea of camouflaging may provide narrower and more refined perspective(s) that can help researchers delve deeper into their topic of interest and thereby support potentially substantive contributions to the field.

Originality/value

The paper offers suggestions for future social and environmental accounting research that adopts the concepts of organized hypocrisy, organizational façades and functional stupidity into the study of organizations.

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Sustainability Accounting, Management and Policy Journal, vol. 7 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 19 January 2015

Charles H. Cho, Giovanna Michelon, Dennis M. Patten and Robin W. Roberts

Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published…

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9182

Abstract

Purpose

Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold. First, it examines whether more recent CSR reporting differs from that of the 1970s. Second, it investigates whether one of the major findings of prior CSR research – that disclosure appears to be largely a function of exposure to legitimacy factors – continues to hold in more recent reporting. Third, it examines whether, as argued within the more recent CSR-themed studies, disclosure is valued by market participants.

Design/methodology/approach

Using Fortune 500 data from the late 1970s (from Ernst & Ernst, 1978) and a more recent sample (2010), the authors identify differences in CSR disclosure by computing adequate measures in terms of disclosure breadth and comparing them for any potential changes in the influence of legitimacy factors between 1977 and 2010. In the second stage of the analysis, the authors use a standard valuation model to compare the association between CSR and firm value between the two time periods.

Findings

The authors first find that the breadth of CSR disclosure increased significantly, with respect to both environmental and social information provision. Second, the authors find that the relationship among legitimacy factors and CSR disclosure does not differ across the two time periods. However, the analysis focusing on environmental disclosure provides evidence that industry membership is less powerfully related to differences in reporting, but only for the weighted disclosure score. Finally, the results indicate that CSR disclosure, in apparent contrast to the arguments of the more recent mainstream investigations, is not positively valued by investors.

Research limitations/implications

The authors explore changes in CSR disclosure only for industrial firms and as such the authors cannot generalize findings to companies in other industries. Similarly, the authors focus only on companies in the USA while different relationships may hold in other countries. Further, the disclosure metrics are limited by the availability of firm-specific information provided by Ernst & Ernst. Limitations aside, however, the findings appear to suggest that the failure of the new wave of CSR research in the mainstream accounting community to acknowledge and consider prior research into social and environmental accounting is potentially troublesome. Specifically, recent CSR disclosure research published in mainstream journals often lends credence to voluntary disclosure arguments that ignore previous contradictory findings and well-established alternative explanations for observed empirical relationships.

Practical implications

This paper provides supporting evidence that the unquestioned acceptance by the new wave of CSR researchers that the disclosure is about informing investors as opposed to being a tool of legitimation and image enhancement makes it less likely that such disclosure will ever move meaningfully toward transparent accountability.

Originality/value

The study suggests that CSR disclosure, while used more extensively today than three decades ago, may still largely be driven by concerns with corporate legitimacy, and still fails to provide information that is relevant for assessing firm value. As such, the failure of the mainstream accounting community to acknowledge this possibility can only hinder the ultimate development of better accountability for all of the impacts of business.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 6 May 2014

Charles H. Cho, Giovanna Michelon, Dennis M. Patten and Robin W. Roberts

The authors aims to examine, first, what factors appear to lead those US companies that do obtain assurance on their CSR reports to do so, and second, whether this…

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3243

Abstract

Purpose

The authors aims to examine, first, what factors appear to lead those US companies that do obtain assurance on their CSR reports to do so, and second, whether this assurance appears to be valued by market participants.

Design/methodology/approach

The authors use logistic regression analysis to determine what factors explain the choice to seek assurance. For the second stage of the analysis, the authors rely on Aboody et al.'s market valuation model to examine the association between CSR report assurance and firm value.

Findings

The authors find that industry membership and disclosure extensiveness both appear to influence the choice to attain third-party assurance on CSR reports in the USA. However, the results also indicate that the assurance is not associated with higher market value for report-issuing companies.

Research limitations/implications

The authors examine only large firms and limit the investigation to a single year. Further, the authors do not examine market valuation effects where a broader stakeholder orientation might influence these relations.

Practical implications

The results suggest that improving the incidence of CSR report attestation in the USA may require efforts from the assurance community to better identify the potential benefits of the practice.

Originality/value

This is the first study to focus on CSR report assurance in a setting where country-level influences appear to limit adoption of the practice. As such, the findings are potentially important for understanding both the low incidence of assurance and what might be necessary to increase its use.

Details

Sustainability Accounting, Management and Policy Journal, vol. 5 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 1 March 2010

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 4
Type: Research Article
ISSN: 1096-3367

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