Index
Research on Professional Responsibility and Ethics in Accounting
ISBN: 978-1-83549-771-5, eISBN: 978-1-83549-770-8
ISSN: 1574-0765
Publication date: 30 May 2024
This content is currently only available as a PDF
Citation
(2024), "Index", Shawver, T.J. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 26), Emerald Publishing Limited, Leeds, pp. 211-218. https://doi.org/10.1108/S1574-076520240000026009
Publisher
:Emerald Publishing Limited
Copyright © 2024 Tara J. Shawver
INDEX
Academic fraud
, 4, 24
Accounting Education Change Commission (AECC)
, 180
Accounting Programs Leadership Group
, 104
Accounting research environment
, 102
Accounting researchers
, 103, 105–107, 111, 114–115, 117
Accounting Standards Codification (ASC)
, 159, 172
ASC 606
, 196, 199
Accounting students
, 186
Action phases
auditors’ process of learning and taking actions based on new knowledge
, 10
taking and evaluating
, 9
Action research (AR)
, 3, 6–7
Actionable knowledge
, 18
Advanced Audit
, 131
AICPA CODE
, 183, 190, 198, 202
ethical responsibilities of CPAs to avoid subordination of judgment
, 184
AICPA Code of Conduct
, 148–149
AICPA Code of Professional Conduct (AICPA Code)
, 60, 63, 124, 127, 130, 132, 182
AICPA Ethics Rule 2. 130. 020
, 183
American Accounting Association (AAA)
, 103–104, 180
American Institute of Certified Public Accountants (AICPA)
, 25, 161, 180
Analysis of variance (ANOVA)
, 111
Anecdotal instructor evidence
, 135
Anonymity assurance
, 45, 105
Audit partners
, 125–126, 130
Audit services
, 150
Audit team
, 56–59, 61–63, 72, 75
Auditees
, 8
Auditing conduct risk
auditing people and practices
, 9
sales assignment
, 9–10
trading assignment
, 10–12
Auditing Standard (AS)
, 159, 174
Auditing students
, 160
Auditors
, 5, 7, 10, 12, 14, 56, 202
contextual and business knowledge to increase CR consciousness
, 12–13
independence
, 124
mindset
, 2
persistence
, 59–60
whistleblowing
, 58
Aviary Corporation
, 125
Awareness and concern about research ethics, evolving
, 112–113
Behavioral change, VSC intervention efficacy at
, 38–39
BeMotion, Inc., relationship with
, 156
Biden administration, The
, 82
Black Swan Event
, 80
Bottom-up communications, managers need improved
, 13–15
Business management
, 15
Career auditors
, 6, 12, 15
(see also Non-career auditors)
conduct-focused IA implementation benefitted from interactions in terms of
, 17
Case efficacy
, 129
Case study method
, 124, 128, 186
Case-based learning
, 126–127
Certified public accountants (CPAs)
, 125
“Check the box” independence assessment
, 124
Chief Accounting Officer (CAO)
, 188
Chief Audit Officer (CAO)
, 125
Chief Financial Officer (CFO)
, 188
Client CR
, 2
Client importance
, 63–64
Coauthors, attitudes and practices of
, 112
Code effectiveness
, 27
Code value self confrontation (CVSC)
, 25, 40
implementation strategy
, 39
intervention
, 40
Code values
, 24–25, 27, 31, 40
Codes
, 30, 45
Codes of ethics
, 26–27
Commission, The
, 197
Committee of Sponsoring Organizations of the Treadway Commission (COSO)
, 16
Communication medium
utilized within audit team
, 61–63
utilized within audit team and client importance
, 64
Community Bank
, 4
Companies
, 81
Compliance training
, 24
Compliance-based approach
, 2
Computer-mediated communication (CMC)
, 61
Conduct risk (CR)
, 2, 4–5
awareness, managers need improved
, 13–15
conduct-focused IA approach enhances IA’s governance role in
, 16–17
consciousness
, 5
Conduct-focused IA approach
, 2, 3–4, 15–16
IA’s governance role in CR management
, 16–17
identified misconduct, potential CR, and preventive actions
, 15–16
implementation benefitted from interactions in terms of career and non-career auditors
, 17
Confidential information
, 125, 183, 199
Confidentiality agreement
, 188, 199
Construal-level theory
, 62
Constructing phase AR intervention
, 7–8
Consultative Committee of Accountancy Bodies (CCAB)
, 185
Consumer Protection Act
, 182
Consumer Protection Act
, 209
Corporate Codes
, 25
Corporate governance
, 87
Corporate social responsibility (CSR)
, 80, 82
disclosure
, 84–85
disclosure scores
, 87–88
performance
, 83–84
performance scores
, 86–87
Corporate Sustainability Assessment (CSA)
, 86
Correlation analysis
, 92
COVID-19 impact on corporate social responsibility performance
control variables
, 88–89
CSR disclosure
, 84–85
CSR disclosure scores
, 87–88
CSR performance
, 83–84
CSR performance scores
, 86–87
dependent variables
, 86
descriptive statistics
, 89–93
hypothesis
, 89, 91
independent variable
, 88
literature review and hypothesis development
, 82–83
models
, 86
research method
, 85
results of panel data analysis
, 90–91, 93–94
results of t-Test
, 90, 93
sample
, 85–86
COVID-19 pandemic
, 80–81, 83, 85
Critical thinking
, 202
and ethical reasoning
, 185
skills
, 185–186
Data fabrication
, 103
Debt financing
, 169
Decision-making process
, 180, 202
Defining issues test (DIT)
, 186
Deontological ethics
, 175
Deontological Theory
, 158
Dependent variables
, 68
likelihood of reporting
, 68
whistleblowing persistence
, 68
Descriptive statistics
, 89–93
“Detect-and-correct” risk management mindset
, 5
DIBZ International, Inc.
, 156
Differences of opinion
, 180, 187, 190, 198, 209
Digital Realty, Inc. v. Somers
, 182, 199
Digital realty trust ruling
, 210
Dilemma for internal accountants
, 182
Disclosures
, 82, 85
Diversity, equity, and inclusion (DEI)
, 38
Doctoral education
effects of
, 104
reflections on
, 116–117
Doctoral programs in accounting
, 103
Dodd-Frank Act
, 202
Dodd-Frank Wall Street reform
, 182, 209
Effectiveness of Codes
, 26
Efficacy, evidence of
, 131–135
Employee CR
, 2
Enforcement action
, 126, 128
Environmental, social, and governance (ESG)
, 38, 81
Ernst & Young (EY)
, 24–25, 124
Ethical compliance in accounting and business
background
, 25
codes of ethics
, 26–27
extant VSC studies
, 31
implementation strategy
, 39–43
limitations and future research
, 44–45
methodology
, 31
personal values
, 28–30
problem
, 30
research questions
, 30
results
, 31
thematic coding
, 31
thematic coding of VSC research
, 32–33
VSC intervention design
, 31–36
VSC intervention efficacy at behavioral change
, 38–39
VSC intervention efficacy at changing attitudes
, 37–38
VSC intervention efficacy at value change
, 36–37
Ethical Conflicts Rule
, 183
Ethical dilemmas
, 185
Ethical reasoning skills
, 202
Ethical research environment
, 104
effects of doctoral education
, 104
mentors and coauthors
, 104
research questions
, 105–106
survey techniques for sensitive questions
, 105
Ethical responsibility facet
, 157–158
Ethical theories
, 160
Ethical violations
, 25
Ethics
, 124, 186–187
in accounting
, 124
codes
, 24, 26–27
education
, 180, 187
training
, 24, 34, 44, 182
European Association for International Education
, 185
Evidentiary Principle
, 208
Experiment
, 34, 75
Experimental materials
, 65
Extant VSC studies
, 31
External motivation, attributions to
, 112
Face-to-face meetings (FTF meetings)
, 61
Fairness approach (see Justice theory)
Falsification
, 103
Families First Coronavirus Response Act, The (FFCRA)
, 83
Federation of Schools of Accountancy
, 104
Feedback, evidence of
, 131–135
Financial fraud
, 199
Financial impact
, 84
Financial institutions
, 2
Financial market phenomena
, 12
Financial reporting
, 124
Financial statements
, 168
Fined
, 24
Fiscal year (FY)
, 168
Forensic Integrity Survey (2019)
, 26
Fraud at turbo global partners, INC.
, 169–177
Fraud risk factors
, 159, 174
Fraud triangle
, 160
Fraudulent research practice (FRP)
, 103
analysis of comments
, 113
analysis of results
, 108
anecdotes and opinions about prevailing culture, pressures, and motives
, 114
attitudes and practices of coauthors
, 112
attitudes and practices of mentors
, 112
attribution of blame for
, 103–104
attributions to internal or external motivation
, 112
belief about others
, 111–112
belief about others’ FRPs
, 111–112
confusion over illegitimacy of practices
, 114–115
data description and analysis
, 108
descriptive statistics
, 110
estimates from randomized response data
, 111
ethical research environment
, 104–106
evolving awareness and concern about research ethics
, 112–113
expressions of general optimism or pessimism about state of affairs
, 116
graduate education
, 112
issues inherent in NHST
, 115–116
lack of quality control
, 116
limitations, and research opportunities
, 117–118
participants’ recommendations for improvement
, 117
problem of reviewers making unethical demands
, 113–114
reflections on doctoral education
, 116–117
research design and methods
, 106
research instrument
, 107–108
research misconduct
, 103
responses by publication count and coin-toss instructions
, 109
sampling frame
, 106–107
self-reported FRPs
, 108–111
suspicions about successful scholars
, 114
theory and research questions
, 102
Generally Accepted Auditing Standards (GAAS)
, 56, 130
Global Reporting Initiative guidelines
, 88
Governance, risk, and compliance framework (GRC framework)
, 5
Governance role
, 5, 16
Grading process
, 194
Graduate education
, 112
Haystar Services and Technology, Inc.
, 156
Health Management, Inc. (HMI)
, 127
Human resource (HR)
, 9
Hypothesizing after results are known (HARK)
, 113
Implementation strategy
, 39–43
CVSC intervention procedures
, 43
CVSC template
, 41
In-class discussion assignment, suggestions for utilizing case as
, 130
Incentive Pressures
, 9–10
Independence guidance
, 128–129, 132
Independence issues
case implementation resources
, 128–129
case overview
, 125–126
case-based learning
, 126–127
customizing case
, 131
data collection
, 127
evidence of efficacy and feedback
, 131–135
future research
, 136–137
implementation guidance
, 129
learning objectives
, 127
optional class discussion strategy
, 131
participant demographics
, 132
related cases
, 127–128
student perceptions of case
, 135
students’ assessments of case
, 133
students’ assessments on skill improvement
, 134
study of
, 124
suggestions for utilizing case as in-class discussion assignment
, 130
Initial report
, 60, 68–69, 73
Instant message
, 66, 72
Institute of Management Accountants
, 180
Institutional Review Board (IRB)
, 31
Instructors
, 131, 201
Instrumental values
, 28
Integrity
, 124, 126
Intermediate Accounting II
, 160
Internal accountants
, 200, 202, 210
Internal auditing (IA)
, 2, 8
AR
, 6–7
auditing CR involves auditing people and practices
, 9–12
auditors need contextual and business knowledge to increase CR consciousness
, 12–13
conduct-focused IA approach enhances IA’s governance role in CR management
, 16–17
conduct-focused IA approach identified misconduct, potential CR, and preventive actions
, 15–16
conduct-focused IA implementation benefitted from interactions in terms of career and non-career auditors
, 17
constructing phase
, 7–8
findings
, 9
limitations
, 18
literature review
, 3–6
managers need improved bottom-up communications and CR awareness
, 13
planning action phase
, 8–9
research methods
, 6
sales assignment
, 14
taking and evaluating action phases
, 9
trading assignment
, 14–15
Internal auditor
, 210
Internal motivation, attributions to
, 112
Internal Reporting Principle, The
, 207
Internal stakeholders
, 83
International Accounting Education Standards Board (IAESB)
, 185
International Education Standard (IES)
, 185
Justice Theory
, 158, 176
Klynveld Peat Marwick Goerdeler (KMPG)
, 24
KPMG
, 25
“Make a Difference Principle”
, 208
Management
, 168
decisions
, 161
Market CR
, 2
Mentors, attitudes and practices of
, 112
Middle District of Florida
, 158
Moral agency
, 206
Moral justification
, 206–207
Morality of whistleblowing
, 181, 188, 191
NASDAQ
, 82, 158
National Association of State Boards of Accountancy (NASBA)
, 180
National Whistleblower Center
, 180
Non-career auditors
, 5–6, 12
conduct-focused IA implementation benefitted from interactions in terms of
, 17
Null hypothesis statistical testing (NHST)
, 113
issues inherent in
, 115–116
Onboarding process
, 197
Optimism about state of affairs, expressions of general
, 116
Optional class discussion strategy
, 131
Organization culture
, 208–209
Organizational behaviors
, 39
Over the Counter (OTC) Trading
, 156
Panel data analysis, results of
, 90–91, 93–94
Panel data regression
, 90
Participants
, 117
Peer auditor
, 56
Persistence
, 60
Personal values
, 28
RVS
, 28
SPC
, 29
SVS
, 28–29
value change theory
, 29–30
Persuasive content
, 34, 43
in non-standard VSC research
, 35
Pessimism about state of affairs, expressions of general
, 116
Pessimistic assessments
, 116
Planning action phase
, 8–9
“Predict-and-prevent” mindset
, 5
PricewaterhouseCoopers (PwC)
, 131
Professional Codes
, 25
Professional groups
, 102
Professional organizations
, 185
Professional responsibility facet
, 157–158
Public Company Accounting Oversight Board (PCAOB)
, 56, 159, 174, 199
AS 2401
, 159, 174
standards
, 130
Publication pressures
, 108
Public–private partnership (PPP)
, 157
Qualitative methodologies
, 6
Quality control, lack of
, 116
Quantitative research questions
, 105
Questionable research practices (QRPs)
, 113, 115
Randomized response method
, 105, 108, 111
Reflections on doctoral education
, 116–117
Reflexivity
, 6–7
Regulations
, 3
Replication study
, 102
Request-for-proposal (RFP)
, 124–126, 128
Research
, 60
Research environment
, 102
Research ethics, evolving awareness and concern about
, 112–113
Research instrument
, 107–108
Research misconduct
, 103
Research questions (RQs)
, 30
Return on assets (ROA)
, 89
Revenue
, 197
Revenue recognition
issues
, 185, 202
transaction
, 180
Reviewers making unethical demands, problem of
, 113–114
Rights Theory
, 158, 176
Rokeach Value Survey (RVS)
, 24, 28, 40, 52–53
S&P 500 Firms
, 81
Sales assignment
, 9–10, 14
Sampling frame
, 106–107
Sarbanes-Oxley Act (SOX Act)
, 3, 182
Schwartz Value Survey (SVS)
, 24, 28–29, 54
Sealed Air Corporation
, 124–125, 136
Sealed Air filed Form 8-K
, 136
Securities and Exchange Commission (SEC)
, 24, 124, 156, 182, 199
enforcement action
, 126
investigation
, 125
penalties
, 136
regulations
, 130
reporting
, 210
Rule 21F
, 206
Rule 21F-17
, 198
Self-reflexivity process
, 6
Self-reported FRPs
, 108–111
Six Pillars of Character (SPC)
, 25
Social dimensions
, 93
Social Presence Theory
, 62
Stakeholder groups
, 56
Stakeholder theory
, 82
Statistical-based quantitative analysis
, 45
Strategic alignment assessment
, 13
Students
, 188–189, 202
handout
, 206
materials
, 128
Substantial injury provision
, 200
Supplementary analysis
, 73–74
Supreme Court decision
, 200
Survey techniques for sensitive questions
, 105
Suspicions about successful scholars
, 114
T-tests
independent t-Test
, 90
results of
, 90, 93
Targeted Code values
, 40
Techno Bubble
case study
, 187–189, 190
employment agreement
, 197
Thematic analysis
, 36
Thematic coding
, 31
Thematic review
, 25, 28, 33, 44–45
Total CSR score
, 87
Trading assignment
, 10–12, 14–15
Traditional compliance-based IA approach
, 15
Treadway Commission Report (1987)
, 180
Turbo Communications Holdings, Inc.
, 156
Turbo Global Partners, Inc.
, 156
AICPA core competencies included and addressed in case study
, 161
April 3 Turbo Press Release
, 157
case questions
, 159–160
consequences
, 158
ethical and professional responsibility facet
, 157–158
financial information of
, 165–168
fraud at 169–177
March 30 Turbo Press release
, 156–157
relationship with BeMotion, Inc.
, 156
settlement
, 158
student feedback on turbo global partners case study
, 162
teaching notes and student feedback
, 160–163
U.S. Supreme Court Ruling
, 182, 199, 210
Uncertainty challenges
, 81
Unethical demands, problem of reviewers making
, 113–114
US District Court
, 157–158
US Supreme Court
, 190, 199
Utilitarian ethics
, 175
Utilitarian Theory
, 158, 175
Value change
theory
, 29–30
VSC intervention efficacy at
, 36–37
Value dissonance
, 25, 30, 40, 45
Value self-confrontation (VSC)
, 24, 31
applicable participants
, 31–33
implementation strategy
, 25
intervention design
, 31
intervention efficacy at behavioral change
, 38–39
intervention efficacy at changing attitudes
, 37–38
intervention efficacy at value change
, 36–37
methodology
, 30, 45
modes of delivery
, 34–36
number of targeted values
, 33–34
persuasive content
, 34
selected findings
, 49–51
Value systems
, 28
Video communication
, 62
Violations of SOX
, 207
Western Accounting Firm
, 128, 130, 139–140
Whistleblower
, 57, 60
Whistleblowing
, 59, 180–182, 195, 206, 208–209
case learning objectives and implementation guidance
, 189
case requirements
, 188–189
case studies
, 186–188
case study
, 181
efficacy
, 192–195
implementation guidance
, 191–192
importance of
, 182–183
learning objectives
, 190
legislation
, 186
morality of
, 206
morally obligatory
, 207–208
morally permissible
, 207
need for whistleblowing case
, 189–190
process
, 185
supplemental considerations
, 201–203
teaching notes
, 195–201
Whistleblowing persistence
, 59–60, 69
attention check questions and manipulation measures
, 66–68
auditors and
, 59–60
client importance
, 63–64
communication medium utilized within audit team and client importance
, 64
communication mediums utilized within audit team
, 61–63
correlation table
, 67
demographic profile of participants
, 65
dependent variables
, 68
descriptive statistics
, 71
design and procedure
, 65–66
experimental method and design
, 64
participants
, 64–65
results
, 69
supplementary analysis
, 73–74
tests of hypotheses
, 69–73
theory and hypotheses development
, 58
Wrongdoing
, 9–10, 62, 183, 210
- Prelims
- Chapter 1: Changing Internal Auditing from a Compliance-Based to a Conduct-Focused Approach
- Chapter 2: Improving Ethical Compliance in Accounting and Business: An Ethics Code-Focused Value Self-Confrontation Approach
- Chapter 3: The Importance of Whistleblowing Persistence in Audit Team Member Peer Reporting: The Impact of Communication Medium and Client Importance
- Chapter 4: The Impact of Covid-19 on the Corporate Social Responsibility Performance and Disclosures of US Corporations
- Chapter 5: Fraudulent Research Practices in Accounting: A Replication and Extension of Bailey, Hasselback, and Karcher (2001)
- Chapter 6: Letting the Air Out of Independence Issues: Examining Aviary Corporation and Western Accounting Firm
- Chapter 7: A Fraud at Turbo Global Partners, Inc.: A Case Study
- Chapter 8: Developing Critical Thinking, Ethical Reasoning, and Decision-Making Skills Using a Whistleblowing Case Study
- Index