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

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

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

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Abstract

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

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Book part

Steven Mintz

The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top…

Abstract

The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management on financial reporting matters. Whistleblowers are eligible to receive a financial reward under Dodd-Frank if they “voluntarily” provide “original” information and meet other criteria. Interpretation 102-4 of the American Institute of Certified Public Accountants Code establishes reporting obligations for external auditors to meet the requirements of Dodd-Frank. The purpose of this paper is to critically evaluate the standards to better understand the whistleblowing process. A review of the literature identifies areas of concern in deciding whether to blow the whistle. The paper contributes to the literature by integrating thoughts, ideas, and issues raised by prior researchers and considerations specific to the whistleblowing process. The analysis results in the proposal of specific unanswered questions about the process that can guide future researchers.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

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Book part

Jacqueline A. Burke and Hakyin Lee

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at…

Abstract

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.

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Sustainability and Governance
Type: Book
ISBN: 978-1-78441-654-6

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Article

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…

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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Article

Olivier Doucet, Jean Poitras and Denis Chênevert

The purpose of this paper is to evaluate the influence of managers' leadership styles (transformational, transactional and laissez‐faire) on both the level and the nature…

Abstract

Purpose

The purpose of this paper is to evaluate the influence of managers' leadership styles (transformational, transactional and laissez‐faire) on both the level and the nature of workplace conflicts (cognitive and relational in nature).

Design/methodology/approach

Data are collected from hospital employees in Canada. A total of 1,031 completed questionnaires are received, representing a response rate of 46 percent. The hypothesis is tested using confirmatory factor analyses and multiple regressions.

Findings

The results indicate that the two conflict dimensions do not derive completely from the same mechanisms, since only two out of the eight leadership dimensions evaluated influence both cognitive and relational conflicts. On the one hand, inspirational motivation has a negative impact on cognitive conflicts while intellectual stimulation and passive management by exception seem to foster it. On the other hand, inspirational motivation and individualized consideration negatively influence relational conflicts whereas management by exception‐active and management by exception‐passive impact it positively.

Research limitations/implications

The sample comprises a single organization and the data are collected at one point in time. Also, the model's variables are assessed by the same source (employees).

Practical implications

The results of this research highlight the importance of a supervisor's ability to introduce a common vision and demonstrate individualized consideration to reduce workplace conflict during periods of organizational change.

Originality/value

Although researchers stress that conflict management represents an important role for leaders, very few empirical studies have examined how leadership influences workplace conflicts.

Details

International Journal of Conflict Management, vol. 20 no. 4
Type: Research Article
ISSN: 1044-4068

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Book part

The potential for a ‘narrative turn’ in victimology carries with it all kinds of possibilities and problems in adding nuanced understandings smoothed out and sometimes…

Abstract

The potential for a ‘narrative turn’ in victimology carries with it all kinds of possibilities and problems in adding nuanced understandings smoothed out and sometimes erased from the vision of victimhood provided by criminal victimisation data. In this chapter, we explore the methodological and theoretical questions posed by such a narrative turn by presenting the case of June: a mother bereaved by gun violence that unfolded in Manchester two decades ago. Excavated using in-depth biographical interviewing, June told the story of the loss of her son, the role of faith in dealing with the aftermath of violence and eventually, how this story became a source for change for the community in which it was read and heard. June's story provided an impetus for establishing a grassroots antiviolence organisation and continued to be the driver for that same group long after the issue it was formed to address had become less problematic. As a story it served different purposes for the individual concerned, for the group they were a part of and for the wider community in which the group emerged. However, this particular story also raises questions for victimology in its understanding of the role of voice in policy and concerning the nature of evidence for both policy and the discipline itself. This chapter considers what lessons narrative victimology might learn from narrative criminology, the overlaps that the stories of victims and offenders might share and what the implications these might have for understanding what it means to be harmed.

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The Emerald Handbook of Narrative Criminology
Type: Book
ISBN: 978-1-78769-006-6

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Article

Peter Moss and Fred Deven

The purpose of this paper is to review the development of leave policies in Europe, both at a regional and national level, and to consider what future directions such…

Abstract

Purpose

The purpose of this paper is to review the development of leave policies in Europe, both at a regional and national level, and to consider what future directions such policies might take to meet changing conditions and emerging needs.

Design/methodology/approach

The paper draws on the work of an international network that the authors founded in 2004, which brings together experts on leave policy from over 40 countries, and in particular on an annual review of national leave policies conducted by network members.

Findings

The article presents developments in European legislation on leave policy stretching from 1883 to the present day, and outlines the extent of leave policies in European countries and the wide variations in the design of these policies. It suggests that future directions in leave policy need to address the relationship between this and other policy areas; the need for a life course perspective to leave policy, getting beyond parental leave; and that leave should turn away from being considered an employment benefit towards becoming a universal right to care.

Originality/value

The paper provides a concise overview of leave policy in the global region where leave policies began and are today most developed, at both a regional and national level. It is also intended to stimulate debate about the future directions that leave policy might take.

Details

International Journal of Sociology and Social Policy, vol. 40 no. 5/6
Type: Research Article
ISSN: 0144-333X

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