Research on Accounting Ethics

Erscheinungsjahr 1999
ISBN: 978-0-7623-0521-6
Verlag: Jai Press Inc.

Buch, Englisch, 360 Seiten, Format (B × H): 161 mm x 240 mm, Gewicht: 705 g

Reihe: Research on Professional Responsibility and Ethics in Accounting (formerly Research on Accounting Ethics)

Research on Accounting Ethics is devoted exclusively to the advancement of ethics research and education in the profession and practice of accounting. Its threefold mission is to: advance innovative and applied ethics research in all accounting related disciplines on a global basis; improve ethics education in and throughout the professional accounting and management curricula at the undergraduate and graduate levels; provide a source of information for the professional accounting and auditing community for integrating ethics and good business practices in public firms, business corporations, and governmental organizations. This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, individual morality, accountability, good business practices in public accounting and the litigation crisis. Papers will be empirical or theoretical in nature, and will draw upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology.

Autoren/Hrsg.

Poneman, Lawrence A.

Epstein, Marc J.

Fachgebiete

• Geisteswissenschaften Philosophie Angewandte Ethik & Soziale Verantwortung Wirtschaftsethik, Unternehmensethik
• Sozialwissenschaften Soziologie | Soziale Arbeit Soziologie Allgemein Empirische Sozialforschung, Statistik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik

Inhaltsverzeichnis

List of contributors. Editorial board. Guidelines for publication. Part I.
Values as the foundation for moral judgment: theory and evidence in an accounting context (P.C. Douglas, B.N. Schwartz). An integrative framework for analysis of the ethical issues surrounding information technology integration by the audit profession (S.G. Sutton et al.). Technology and personal accountability: the case of CPAs (R.W. Bartlett). Politics, faking and self-presentation: how valid is the P score of the Defining Issues Test? (J.T. Sweeney, D.G. Fisher). The characteristics of fraudulent reporting firms - a profile of ethics programs (I. Robinson-Backmon, S.G. Finney). Tax compliance decisions and the influence of moral reasoning: an experiment (D.G. Fisher). Manuscripts from the KPGM Peat Marwick Research on Accounting Ethics Symposium (June 13-14, 1997, Bryant College). Theoretical approaches to research on accounting ethics (C.R. Baker). Commentary on "Theoretical approaches to research on accounting ethics" - a technical matrix of accounting ethics (J.F. Dillard). Values, gender, and skill misrepresentation: a laboratory experiment (J.B. Butler, R.L. Clark). Commentary on "Values, gender, and skill misrepresentation": a laboratory experiment (T.D. Skekel). Configurations for organization and accounting ethics (J.F. Dillard, K. Yuthas). Commentary on "Configurations for organization and accounting ethics" (E.M. Bamber). Moral imagination and accounting ethics (S.A. Reiter, L. Flynn). An analysis of the role of moral intensity in auditing judgments (A.A. Ketchand et al.). Commentary on "An analysis of the role of moral intensity in auditing judgements" (K. Verma). The vanishing AICPA code: past, present, and future significance (L.E. Thorne). Commentary on "The vanishing AICPA code: past, present, and future significance" (J.C. Lampe).