Research on Professional Responsibility and Ethics in Accounting by Jeffrey, Cynthia -- Read -- Imperial Library of Trantor

Index

Cover Title Page Copyright Page Contents List of Contributors Editorial Information In Memoriam to Professor James C. Lampe, Ph.D., CPA, A Scholar, Mentor, and Friend: July 14, 1943–January 16, 2016 Part I Research Articles

A Post-SOX History of U.S. Public Accountancy. The History of Deprofessionalization in U.S. Public Accountancy: Part III

Abstract Status Quo in U.S. Accountancy – Post-SOX

Continuing Conflict with the SEC Advisory Services and Tax Shelters Enron Changes in Large CPA Firm Structure and Revenues Changes in Public Opinion Changes in the Code of Conduct Constitutional Challenge of the PCAOB Additional Conflicts within the Profession

Summary and Concluding Question

Socrecelist Model2

Notes Acknowledgment References

The Influence of Client Attributes and Organizational Climate on Tax Professionals

Abstract Introduction Prior Literature, Hypotheses, and Research Question Development

Ethical Decision-Making in Organizations Hypotheses Development

Client Importance Social Interaction Client Service Climate

Research Question – Ethical Climates

Research Method

Participants Experimental Task Experimental Procedures Manipulated Variables Measured Variables

Results

Hypothesized Relationships Research Question Supplemental Analyses

Implications Conclusion Note Acknowledgments References Appendix A: Text Of the Experimental Scenario Appendix B: Text of Manipulated Variables

High Social Interaction, High Client Importance High Social Interaction, Low Client Importance Low Social Interaction, High Client Importance Low Social Interaction, Low Client Importance

Does Monitoring Reduce the Agent’s Preference for Honesty?

Abstract Background and Hypothesis Development

Behavioral Agency Theory Fraud Triangle

Research Design

Monitoring Treatments Experimental Task Reporting (Verification) Treatment

Results

Supplemental Analyses of Internal Validity Threats

Summary and Conclusions Notes Acknowledgments References Appendix A

Demographics Questionnaire

Appendix B Appendix C

Antebellum Management Accountability at the Mobile & Ohio Railroad (1849–1862)

Abstract Background on the M&O Internal Controls in the Bylaws Conflict of Interest Payroll Records Relationship to Present-Day Issues Conclusions Notes Acknowledgment References Appendix

Emotional Reactions to Financial Statement Fraud

Abstract Introduction Literature Review

Earnings Management Ethical Decision-Making Emotions

Anger Disappointment Regret

Methodology Results and Discussion Conclusions and Recommendations Acknowledgement References Appendix A: Vignettes

Fraudulent Reporting – Improperly Capitalizing Expenses Fraud – Ignoring Customer Returns

Appendix B: Sample Survey, Selected Questions, and Variables

Vignette

Part II Special Section: Publishing Ethics Research

A Descriptive Analysis of the Contributors, Institutions and Content of the American Accounting Association Symposium on Ethics Research in Accounting 1999–2015

Abstract Introduction Literature Review

Accounting Research Productivity Ethics Ranking Research Journal Analysis Research

Methodology and Data Results and Discussion

The Ethics Symposium Contributing Authors Institutional Affiliations and Characteristics The Texas Effect and the Financial Scandal Ethics Research Bump Topics of Ethics Papers Presented Education Key Words and Ethics Education Research

Summary References

Ranking Accounting Scholars Publishing Ethics Research in Accounting and Business Ethics Journals

Abstract Introduction Literature Review

Background of Business-Ethics Research Methodologies in Article Counts Accounting Research Background Research Questions

Methodology

Journal-Selection Process Article Search Process Article Count Time Period

Data Analysis

Overview Growth of Accounting-Ethics Research (RQ1) Research Rankings (RQ2)

Top Authors by Graduation Year Top Ethics Authors Percentages of Ethics Authorship

Discussion Notes References

Part III Research Notes

How Work-Life Balance, Job Performance, and Ethics Connect: Perspectives of Current and Future Accountants

Abstract Introduction Flexible Work Arrangements Contribute to Work-Life Balance Research Questions Research Theory and Prior Studies Survey Results: Perspectives of Current and Future Accountants Summary and Conclusions Limitations and Future Research References Appendix: Work-Life Balance Survey Instrument

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