Index
Research on Professional Responsibility and Ethics in Accounting
ISBN: 978-1-80455-793-8, eISBN: 978-1-80455-792-1
ISSN: 1574-0765
Publication date: 30 March 2023
This content is currently only available as a PDF
Citation
(2023), "Index", Shawver, T.J. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 25), Emerald Publishing Limited, Leeds, pp. 201-207. https://doi.org/10.1108/S1574-076520230000025011
Publisher
:Emerald Publishing Limited
Copyright © 2023 Tara J. Shawver
INDEX
ABCFO
, 110
ABDISEXP
, 110
ABPROD
, 110
Academic unethical behavior
, 59
Accountants
, 53
career success
, 3
Accounting
accounting-specific soft skills capabilities
, 5
applying military-based term soft skills to
, 5
ethics
, 170–171
literature
, 5
practitioner groups
, 29
profession
, 52
professionals
, 177
researchers
, 52
soft skills relevance in context of accounting education
, 5–18
Accounting and Auditing Enforcement Releases (AAERs)
, 26
Accounting Conceptual Framework
, 104
Accrual management
, 106
Accrual-based earnings management
, 104
Accuracy
on CDS5y
, 140
of managers’ earnings forecasts
, 134
Agency problem
, 131
American Accounting Association (AAA)
, 2
American Institute of Certified Public Accountants (AICPA)
, 149, 165, 178
Code of Professional Conduct
, 80
American Psychiatric Association (APA)
, 150
ANCOVA model
, 37
Anonymous channels
, 80
Anonymous whistleblowing reports
, 80
ANOVA model
, 36–37
Anti-fraud controls
, 156
Association of Certified Fraud Examiners (ACFE)
, 52–53, 80, 151, 157
Audit Analytics analysis (2019)
, 34
Audit firms
, 159
Audit partner
, 28
Audit planning
, 167
Audit procedures
, 175
Audit risk
, 172
Auditing
, 170
profession
, 172
Auditors
, 169
implications for
, 156–160
Average variance extracted (AVE)
, 62
Bachelor's degree
, 35
Beating firm (BEF)
, 118
Bedford Committee (1986)
, 2
Big-Four firms (BIG4)
, 116
Business
ethics
, 81
professionals
, 53
California Air Resources Board (CARB)
, 182, 185
Casino gambling
casino expansion and expected increase in problem gamblers
, 152–155
implications for auditors
, 156–160
problem gambling and workplace fraud in casino regions
, 151–152
Casino saturation
, 155
Casinos in United States
, 150
Center for Audit Quality (CAQ)
, 27
Center for Research in Security Prices (CRSP)
, 109
Center for Research in Security Prices value-weighted index (CRSPVW)
, 112
CEO
, 33, 46, 192
CFO
, 194
Circular process
, 53
“Clean diesel” engine
, 182, 184
Cognitive dissonance
, 69
Collaboration
, (see Teamwork)
Commissions of cheating
, 58
Committee of Sponsoring Organizations of Treadway Commission (COSO of Treadway Commission)
, 26
Communication
, 15
skills
, 2
COMPUSTAT
, 110, 132
Confirmatory factor analysis (CFA)
, 62
Connecticut casinos
, 153
Construct reliability (CR)
, 62
Continental Army Command (CONAR C)
, 4
Continuous learning
, 14
Control risk
, 167
Control variables for testing
, 109
Corporate governance
, 131, 176, 183
Correlation analysis
, 63
correlation matrix with pearson product correlations
, 64
Cost of goods sold (COGS)
, 106
Court filings
, 185
COVID-19 pandemic
, 151
Credit cards
, 166
Credit default swaps (CDS)
, 127
background, literature review, and hypotheses development
, 130–132
contract
, 127
descriptive statistics
, 134–137
empirical results
, 134
initiation
, 130
market
, 129
research design
, 132–134
sample selection
, 132
sensitivity tests
, 141–142
tests of CDS Initiation
, 137
tests of H1a and H1b
, 138–140
tests of H2
, 140–141
Critical thinking process
, 15–17
Dark Triad
instrument
, 87
machiavellianism
, 102
narcissism
, 102
personality characteristics
, 78–79, 86, 91
personality questions
, 102
personality traits
, 81–82, 94
psychopathy
, 102
and whistleblowing channels
, 81–84
Data skills
, 14
Delphi technique
, 34
Dependent variables
, 35, 86, 117, 119
Descriptive statistics
, 61
Detection risk
, 167
Drop box
, 80
Due care
, 169, 171
Earnings
forecasts accuracy
, 129
management
, 107
Embezzlements
, 154
Emerging Market Investment Fund 1A (EMIF1A)
, 167
Employees’ benefits programs
, 159
Engagement planning
, 156
Ethical challenges
data and sample
, 113–117
literature review and hypotheses development
, 105–109
main models
, 111–113
measures of RM
, 109
measures of short selling activity
, 110
research design
, 109
results
, 117–123
Ethical cues
, 28
Ethical decision
, 31
making
, 197
Ethical decision-making model
, 54–55
Ethical intentions
, 54
Ethical leadership
, 192
Ethical prime
, 68
Ethical values
, 2, 17–18
Ethics literature
, 54–55, 69
Ethics Resource Center (ERC)
, 27, 52, 78
Exploratory factor analysis (EFA)
, 61
EFA-CFA process
, 61–63
External auditors
, 156
External mechanisms
, 176
External monitoring mechanisms
, 105
Feedback loop
, 69
Financial industry
, 114
Financial reporting
, 104
comprehension check
, 34–35
decisions
, 29
empirical results
, 34
hypotheses testing
, 35–39
limitations
, 39–41
literature review and hypotheses development
, 29–32
research method
, 33–34
sample demographics
, 35
Financial statement fraud
, 170
Firm performance
, 113
Forecast accuracy
, 129
Foreign Corrupt Practices Act
, 17
Foreign Security Forces (FSF)
, 4
Foxwoods casino
, 153–154
Frauds
in nonprofit organizations
, 157
triangle components
, 156
GAAP
, 104
Gambling-related frauds
, 150
Gambling-related occupational frauds
, 150
Gambling-related workplace frauds
, 150, 157
Gen Z members
, 79
Gender and whistleblowing channels
, 84
Generally Accepted Auditing Standards (GAAS)
, 165
Green Car of the Year Awards
, 182
Hard skills
, 5, 14
Hard-core pornography
, 3
High-growth firms
, 119
Hypotheses testing
, 35
analysis of depreciable life recommended by based on perception of situation as ethical dilemma
, 39
analysis of depreciable life recommended by others based on tone and tune
, 36
analysis of perception of situation as ethical dilemma based on tone and tune
, 38
Incentives
, 156
Independent variables
, 86
Pearson Correlations
, 88–89
Indiana Society of Certified Public Accountants (INCPA)
, 15
Information asymmetry
, 104
Institute of Management Accountants (IMA)
, 26, 196
code
, 198
competence
, 190
confidentiality
, 190
credibility
, 190
integrity
, 190
members
, 190
overarching ethical principles
, 190
principles
, 190
resolving ethical issues
, 191
standards
, 190
Statement of Ethical Professional Practice
, 80, 190
Institutional Brokers Estimate System (IBES)
, 113
Institutional investors
, 128, 130, 143
Internal auditors
, 156
Internal mechanisms
, 176
Internal organizational compliance programs
, 52
Internalization
, 60
International Council on Clean Transportation study (ICCT study)
, 185
International Federation of Accountants (IFAC)
, 26
Interpersonal skills
, 15–16
Just meet analysts forecasts (JMEF)
, 118
Just-meeting-firm (JMEF)
, 118
Leadership
, 2, 17
Machiavellianism
, 81, 102
Management
, 105
earnings forecasts
, 129
forecast
, 133
Managerial earnings forecasts
, 132
Market leaders
, 112, 121
Market-to-book ratio (MTB ratio)
, 109, 134
Master's degree
, 35
Mediation of moral identity and moral disengagement by unethical intentions
, 59
Military-based term soft skills to accounting, applying
, 5
Millennials
, 79
Mindfulness of moral standards
, 31
Missing firms (MISSEF)
, 118
Modified Restructuring clauses (MR clauses)
, 132
Mohegan Sun casino
, 154
Moral disengagement
, 52, 54, 56–58, 61, 70
mediation of moral disengagement by unethical intentions
, 59
Moral identity
, 53, 55–56, 60–61
mediation of moral identity by unethical intentions
, 59
trait of
, 60
Moral intensity
, 31, 66, 68
and compliance
, 32
model
, 41
Moral self-regulation
, 57
Moral values
, 2, 17–18
Multiple reporting channels
, 78, 81
Narcissism
, 79, 81, 102
Narcissists
, 81
National Commission on Fraudulent Financial Reporting (1987)
, 26
National Gambling Impact Study Commission (NGISC)
, 152
Net operating assets (NOA)
, 109
Non-management level employees
, 78
Non-sharable problems
, 159
Nonpublic information
, 130
Omissions
, 52, 58
Opportunistic argument
, 104, 106–107
Opportunity
, 150, 156
Panasonic Corporation
, 27
Pathways Commission (2012)
, 2–3
Pearson correlation coefficients
, 116
Personal compensation
, 167, 177
Potential Red Flags
, 167
PPG Industries, Inc.
, 27
Private moral identity
, 60
Problem gamblers, casino expansion and expected increase in
, 152–155
Problem gambling
, 159
(see also Casino gambling)
in casino regions
, 151–152
problem gambling-related frauds
, 154
Problem solving process
, 2, 15–17
Professional competencies
, 19
Professional demeanor
, 15–16
Professional skepticism
, 169
application of
, 174
Psychopathy
, 82, 102
Public Company Accounting Oversight Board (PCAOB)
, 52, 149, 156, 175
Public moral identity
, 60
Qatar Holding LLC
, 182
Rationalization
, 156
Real activities
, 104
Real earnings management
, 105
Reference entities
, 130
Regression
, 138
Reporting mechanisms
, 80, 86
Research, Analyze, Decide, Act, Reflect model (RADAR model)
, 17–18
Research instrument
, 46
questions
, 46–49
versions
, 46–50
Resolution process
, 191
Return on assets (ROA)
, 109, 134
Return volatility (RetVol)
, 140
Roundtripping mechanism
, 166, 168
Sales contracts
, 110
Sample demographics
, 35
demographic variables
, 35
Sarbanes Oxley Act (2002) (SOX)
, 26, 80, 106
Securities and Exchange Commission (SEC)
, 27, 52, 70
Self-concept maintenance theory
, 28, 32, 40
Self-management
, 2, 17–18
Selling, general and administrative expense (SG&A)
, 106
Sensitivity tests
, 141–142
Seven-point Likert type scale
, 61
Short interest
, 110
Short sellers
, 105, 108
Short selling
, 106
Signaling theory
, 104, 121
Small businesses
, 159
Social exchange theory
, 82
Social-cognitive theory
, 56
Soft skills
, 2–3
for accounting professionals
, 5
capabilities
, 14, 15–16
communication
, 15
determining accounting-specific soft skills capabilities
, 5–18
developing accounting-specific definition of “soft skills”
, 4–5
empirical research on soft skills for accounting professionals
, 6–9
empirical research on soft skills mapped to de Villiers
, 10–13
ethical and moral values
, 17–18
leadership and teamwork
, 17
problem solving and critical thinking
, 15–17
relevance in context of accounting education
, 5
self-management
, 17
Star Corporation
, 101
Stock market-related control variables
, 134
Structural equation modeling
, 54, 69, 71
Supervisory Board of Volkswagen AG
, 184
SurveyMonkey
, 33
Symbolization
, 60
Teaching notes
, 192
case questions
, 192–196
evidence of efficacy
, 197–199
implementation guidance
, 196–197
intended course and audience
, 192
learning objectives
, 196
Team assignments
, 19
Teamwork
, 17
skills
, 2, 17
Technology skills
, 14–15
Thinking skills
, 2
Tone at the top
, 33–34
“Top management”
, 27
Treadway Commission
, 26
Tune in the middle
, 33–34
Unethical behavior
, 53–55, 59, 61
Unethical commissions/omissions
, 55, 61
assessment of construct validity
, 62
CFA measurement model
, 63
contributions
, 69
correlation analysis
, 63
correlation matrix with Pearson product correlations
, 67
descriptive statistics
, 61
descriptive statistics and ANCOVA results of moral intensity for supplemental study 2
, 68
EFA-CFA Process
, 61–63
hypothesis testing
, 63–66
limitations
, 70
literature review and hypotheses
, 54
measures
, 60
mediation of moral identity and moral disengagement by unethical intentions
, 59
mediation testing
, 66
methodology
, 59
moral disengagement
, 61
moral identity
, 60–61
moral identity and unethical intentions
, 55–56
procedure
, 60
results
, 61
sample
, 59–60
structural equation model
, 65
Supplemental Analysis
, 66
supplemental study
, 66–68
test of hypotheses
, 65
unethical intentions and behavior
, 54–55
unethical intentions and moral disengagement
, 56–58
Unethical intentions
, 54–58
mediation of moral identity and moral disengagement by
, 59
United States casinos
, 151–152
Univariate analysis
, 29, 135
US Army
, 5
US Environmental Protection Agency (EPA)
, 182
Utility industry
, 114
Value conflicts
, 192
Variable definitions
, 115, 147
Visa
, 166
Volkswagen
AG
, 182
case
, 181–182
case questions
, 187–188
commitment
, 183
company background
, 182–187
customers
, 193
Group Code of Conduct
, 183
Web-based survey
, 33
Whistleblowers
, 52, 78, 81, 167
Whistleblowing
, 80, 170
baby food case
, 101
cases
, 101
Dark Triad and
, 81–84
dependent variables
, 86
descriptive statistics
, 87–89
evaluation of research question
, 94
financial reporting case
, 101
gender and
, 84
independent variables
, 86
intentions
, 71
participants
, 85
research methods
, 85
results
, 90
survey development
, 86
tests of hypotheses
, 90–94
theory and hypotheses development
, 80
Wirecard
, 165–167
Appropriate Audit Evidence
, 167–168
audit
, 168
case learning objectives
, 169
evidence of efficacy and student feedback
, 170–171
example responses to supplemental questions
, 176–178
EY's explanation
, 168–169
fraud
, 171, 175
implementation guidance
, 170
potential red flags
, 167
questions
, 169
supplemental questions to consider posing
, 170
teaching notes
, 171–176
Wirecard Case Grading Rubric
, 179
Workplace embezzlements
, 154
Workplace fraud
casino expansion and expected increase in problem gamblers
, 152–155
in casino regions
, 151–152
implications for auditors
, 156–160
problem gambling and workplace fraud in casino regions
, 151–152
World Green Car Award (2010)
, 182
- Prelims
- Chapter 1: Professional Competencies for Accountants: Advancing Our Understanding of Soft Skills
- Chapter 2: The Influence of Tone at the Top, Tune in the Middle, and Self-concept Maintenance on Financial Reporting Decisions
- Chapter 3: The Role of Moral Disengagement and Moral Identity in Unethical Commissions and Omissions
- Chapter 4: The Impact of Dark Triad Personality Traits and Gender on Whistleblowing Decisions
- Chapter 5: Ethical Challenges Regarding Earnings Management, Short Sellers, and Real Activities Manipulation
- Chapter 6: The Effect of CDS Initiation on the Quality of Earnings Forecasts
- Chapter 7: Casino Gambling and Workplace Fraud – Implications for Auditors
- Chapter 8: Deficiencies in the Audit of Wirecard: A Case Study of the Enron of Germany
- Chapter 9: Volkswagen: Balancing Values vs Profits
- Index