Keywords: accounting ethics; moral reasoning; whistleblowing; professional conduct. INTRODUCTION. unethical business decisions and accounting fraud have occurred as a result of lapses in ethical sensitivity and judgment. the association ...
McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance; Correlation or misspecification? Strategic Management Journal, 21(5), 603–610. Mohr, L., Webb, D., & Harris, K. (2001).
When they include research and development in the model they find no relationship between corporate social responsibility and firm performance. Consistent with McWilliams and Siegel (2000) our model controls for research and development ...
Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.
This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability.
Use of an Example: KPMG's Sale of Tax Shelters I will use the case of KPMG's sale of tax shelters as an example to help present and discuss the proposed decision model. A synopsis of the case of KPMG's tax shelter sales is given below.5 ...
Journal of Emerging Technologies in Accounting, 3, 117À128. Hasselback, J. R. (2015). Accounting faculty directory 2015À2016. Upper Saddle River, NJ: Prentice Hall. Hasselback, J. R., & Reinstein ...
This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability.
Devoted to publishing high-quality research and cases focusing on professional responsibilities of accountants, this volume explores topics such as whistleblowing, sustainability reporting, and ethical tax standards.
Ethical beliefs and behavior among managers: A cross-cultural perspective. Journal of Business Ethics, 7, 263–271. Jung, C. G. (1971). ... Critical Perspectives on Accounting, 18(3), 299–314. Kuntz, J. R. C., Kuntz, J. R., Elencov, D., ...
Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face.
Tara J. Shawver. Table 2. Sampling of Student Comments on the Case. Undergraduate Student Comments I really enjoyed reading this case Enjoyed reading about real life and recent fraud in accounting A fairly straightforward case that ...
This series features articles on a range of important topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability.
Research on Professional Responsibility and Ethics in Accounting
This edition of Research on Professional Responsibility and Ethics in Accounting explores many aspects of professional responsibility and ethics in accounting, including Giving Voice to Values, Whistleblowing, Earnings Management, and ...
Devoted to publishing high-quality research and cases focusing on professional responsibilities of accountants, this volume explores topics such as whistleblowing, sustainability reporting, and ethical tax standards.
... Research on Professional Responsibility and Ethics in Accounting, 9, 1–19 ... Research, 45(6), 633–644. Newman, A., Le, H., North-Samardzic, A., & Cohen, M ... Accounting, 13, 41–66. Shawver, T. J., Clements, L. H., & Sennetti, J. T. ...