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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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Article
Publication date: 13 November 2020

Timothy J. Fogarty

The purpose of this paper is a reflective account in which one person who has been around long enough to see a good bit considers how COVID-19 might change the general…

Abstract

Purpose

The purpose of this paper is a reflective account in which one person who has been around long enough to see a good bit considers how COVID-19 might change the general contours of the world.

Design/methodology/approach

This paper follows a broadly based and relatively unstructured approach, based on personal understandings and whatever rigor might have been gained by a life spent thinking about research design and the limits of methodology.

Findings

The opposite of what many others believe will happen is argued for. Things will change more than we wish. Most will change for the worse.

Research limitations/implications

Accounting research will have a role to play, but to have impact, this study will require that researchers adopt a much more critical perspective about capitalism and its consequences than before.

Practical implications

Everyone must do the best they can. Everyone must learn to accept the new and not rage to restore that which existed in before times.

Social implications

Harsher climate of interpersonal relations will be realized.

Originality/value

This paper is more about change than about accounting. A 30,000-foot level analysis that does not try to provide many examples. An effort to rise above the specifics that vary across the world.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 4
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 2 March 2015

Timothy J. Fogarty

This paper aims to provide an analysis of the choices Arthur Andersen faced in dealing with the crisis that ultimately let to its downfall in 2001-2002.

Abstract

Purpose

This paper aims to provide an analysis of the choices Arthur Andersen faced in dealing with the crisis that ultimately let to its downfall in 2001-2002.

Design/methodology/approach

The paper is built around institutional theory. Specifically, it applies the propositions provided by Oliver (1990, 1991) to the historical record.

Findings

The failure to develop a coherent response, combined with a failure to anticipate the specific role of the state led to Andersen’s inability to navigate the institutional field.

Research limitations/implications

The usual limitations of institutional theory are acknowledged. These pertain to the lack of a micro-level analysis, the additional impact of pure economic rationality and the chance that every crisis of faith is unique.

Practical implications

The article adds to our appreciation of what not to do in the face of crisis by the government and those in charge of large accounting organizations.

Social implications

The article adds to the recently in the news “too big to fail” problem with successful economic agents.

Originality/value

The article adds to institutional theory by providing a different story than the usual, where everything is cleverly managed and the crisis is overcome.

Details

Journal of Accounting & Organizational Change, vol. 11 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 December 1998

Timothy J. Fogarty, Larry M. Parker and Thomas Robinson

This paper argues that performance evaluation is a major element of preserving the status quo of gender differences in public accounting organizations. Performance…

Abstract

This paper argues that performance evaluation is a major element of preserving the status quo of gender differences in public accounting organizations. Performance evaluation is problematized as part of several broader themes in order to more fully appreciate its importance within careers and the gender patterning of organizations. Results of a study involving reactions to a hypothetical staff auditor in charge of an over‐budget audit engagement reveal significant gender differences. Implications for the gender neutrality of career management by large public accounting firms are drawn.

Details

Women in Management Review, vol. 13 no. 8
Type: Research Article
ISSN: 0964-9425

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Book part
Publication date: 4 January 2019

Timothy J. Fogarty and Gregory A. Jonas

Although much attention has been devoted to the study of accounting students’ performance, little attention has been shown to the process of accounting students…

Abstract

Although much attention has been devoted to the study of accounting students’ performance, little attention has been shown to the process of accounting students’ performance. Attention to process necessitates that the subject of accounting students’ test-taking behavior be explored. This study invites attention to the amount of time students take to return their examinations. Time spent on this critical task can be understood as a measure of student ambition to do well, student preparation or cognitive engagement. Using data collected from many classes taught by several instructors at one selective private institution, the results suggest that there is a non-linear relationship between the order in which exams are returned and exam performance. Specifically, those who work on their exams for longer tend to score lower. However, those that return their exams relatively quickly do not necessarily score better. The middle range, wherein students complete their exams neither early nor late relative to others, is associated with better test performance. The relationship between exam return order and test performance also varies by the type of exam and by the matriculation level. The study offers to add to our understanding of accounting students, an achievement that may be an underappreciated prerequisite to effective instructional outcomes.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78756-540-1

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Book part
Publication date: 23 September 2020

Timothy J. Fogarty

The development and progressive refinement of the concept of academic freedom has generally occurred without material participation by the American business school…

Abstract

The development and progressive refinement of the concept of academic freedom has generally occurred without material participation by the American business school. Whereas the business school looms large as a component of higher education in the twenty-first century, most believe that it is indifferent or perhaps hostile to the concept of academic freedom. For the most part, business school faculty fail to share the liberal political leanings of their colleagues from across the university, and therefore are less likely to find themselves to need academic freedom protection from those who would like to squelch opinions that run contrary to government and establishment elites. This chapter recognizes the fundamental alignment of what is taught in the business school and what business faculty research. However, that does not gainsay prospects for academic freedom protection when such is not the case. The chapter explores public interest dimensions of being a faculty member in a business school and how these might be manifested. Examples of controversial work are offered for each of the major business disciplines.

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Developing and Supporting Multiculturalism and Leadership Development: International Perspectives on Humanizing Higher Education
Type: Book
ISBN: 978-1-83909-460-6

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Article
Publication date: 22 November 2019

Andrea M. Scheetz and Timothy J. Fogarty

Based on exchange theory and the generalized norm of reciprocity, psychological contracts perceived by employees are believed to have dysfunctional consequences for…

Abstract

Purpose

Based on exchange theory and the generalized norm of reciprocity, psychological contracts perceived by employees are believed to have dysfunctional consequences for organizations if breached. This paper aims to study the willingness of employees to report fraud, as such is an important aspect of internal control for organizations.

Design/methodology/approach

A 2 × 2 between-subjects experiment was conducted in which 99 participants with diverse accounting backgrounds were first asked questions about their preconceived beliefs (psychological contract) regarding how reports of unethical conduct would be managed, and their reaction if these beliefs were broken (psychological contract violation). Participants were given a hypothetical situation of fraud and then asked to indicate their likelihood of reporting fraud to a supervisor.

Findings

The main hypotheses are that employees will be less likely to report fraud when the organization fails to signal the presence of a positive ethical environment or when management reacts weakly to previous reports of unethical activity. The data and findings support these hypotheses. Additional testing also reveals that a psychological contract violation mediates the relationship between the outcome of previous reports and the intention to report fraud.

Research limitations/implications

As with any experimental study, this study’s results come with limitations. Reading an overly simplistic scenario that omits real world details and providing intention to report is very different from actually reporting fraud in one’s own place of employment. Therefore, reporting intentions may vary from actual reporting behavior. Further, reporting motivation (self-defense, altruism, etc.) and concern over retaliation are not measured.

Practical implications

Employees have expectations surrounding ethical corporate environments. Psychological contract violations occur as a result of broken expectations and are common in the workforce. In this study, a breakdown in the internal control environment because of a poor ethical culture, caused an even greater breakdown in internal controls because of employees’ decreased reporting intentions.

Social implications

Psychological contract violations impact employees’ intention to report fraud. These violations need to be understood so that additional measures and safeguards can be instituted when employees are not acting as a fraud defense or detection mechanism. During such times when there is a breakdown in this type of internal control (that is, when employees might be hesitant to report fraud), extra safeguards against fraud, additional procedures to detect fraud, and enhanced employee training encouraging reporting of suspected unethical conduct, become even more important.

Originality/value

Strong experimental methods provide a rigorous way to evaluate a problem of our day: job insecurity caused by rampant organizational turbulence. The hidden cost is expressed in terms of how less can be expected of employees as a first line of defense against fraud.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 4
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 April 1993

Timothy J. Fogarty and Lawrence P. Kalbers

A survey of 455 internal auditors in 13 organizations asked respondents to evaluate their performance. A similar request was made for performance evaluation from the…

Abstract

A survey of 455 internal auditors in 13 organizations asked respondents to evaluate their performance. A similar request was made for performance evaluation from the immediate supervisor of these individuals. Comparisons indicated that audit staff systematically rate their performances higher than supervisors. Staff self‐ratings and supervisor ratings prove significantly different in several ways. These differences include the relationship of individual items to the construct of overall performance and their relationship to other important employee outcomes such as job satisfaction, commitment, and turnover intentions. Implications of these differences and recommendations for improvement in the evaluation of performance are provided.

Details

Managerial Auditing Journal, vol. 8 no. 4
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 29 August 2017

Timothy J. Fogarty and Suzanne Lowensohn

Recent changes to the Uniform Certified Public Accountant (CPA) Exam provide an occasion to widely and broadly reflect about the longer run trajectory of the nature of…

Abstract

Recent changes to the Uniform Certified Public Accountant (CPA) Exam provide an occasion to widely and broadly reflect about the longer run trajectory of the nature of this exam and about professional licensure. Based on a review of recent changes, we develop a set of general purposes served by the exam. We discuss the relative consistency between these purposes and academic values with the goal of evaluating the alignment of exam objectives with academic values. Concluding that accounting education and admission to accounting practice are not perfectly parallel, the chapter reviews the possibilities for academics to adjust our values or to alter our pedagogical practices. Furthermore, for a variety of reasons, the CPA Examination makes fewer appearances in the accounting education literature than it did in the past. We offer recommendations to reduce the points of schism and propose research relevant to the problem.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78743-343-4

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Article
Publication date: 22 April 1995

Lawrence P. Kalbers and Timothy J. Fogarty

The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a…

Abstract

The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the importance of internal auditing. The relationship between the dimensions of professionalism and levels of education, certification, and rank are also explored. Implications for professionalism in internal auditing are discussed.

Details

American Journal of Business, vol. 10 no. 1
Type: Research Article
ISSN: 1935-5181

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