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The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

The purpose of this paper is to investigate the effect of goals on: auditors' inventory write‐off judgments; the conformity of their judgments (i.e. the degree of consistency between these judgments and the judgments they perceive other auditors will make); and the calibration of their judgments (i.e. the extent to which these perceived judgments agree with actual judgments of the other auditors).

An experiment was conducted in which 92 auditors are assigned either an accuracy goal, a goal to get along with the client, or a combined accuracy and get along goal (i.e. both goals), and are asked to make an inventory write‐off judgment.

Consistent with expectations, auditors with accuracy goals are more likely to recommend a write‐off of inventory than auditors in the other goal conditions; and auditors with both goals are more likely to recommend a write‐off than those with the get along goal. Also, while auditors' judgments are well calibrated, mixed evidence of conformity is found.

Goals may be a tool which audit regulators and practitioners could use to enhance audit effectiveness. In addition, the interactive audit environment may contribute to auditors' well calibrated judgments but judgment conformity may require more (such as accountability or incentives) than knowledge of other auditors' judgments.

This is the first paper to examine the impact of explicit and competing goals on the calibration and conformity of auditors' judgments.

The purpose of this paper is to investigate the effect of performance feedback and client importance on auditors' self‐ and public‐focused ethical judgments.

An experiment is conducted in which 71 auditors are assigned to one of four conditions created by fully crossing performance feedback (positive and negative) and client importance (high and low).

Consistent with expectations, auditors who receive positive (negative) feedback make more (less) ethical judgments in a self‐focused task (a judgment that produces consequences that are relevant for the auditor). Auditors also make more (less) ethical judgments in a public‐focused task (a judgment that has consequences for both the auditor and the public) when auditing a less (more) important client. Finally, auditors who receive positive feedback and audit a less important client make more ethical judgments in both tasks than all other auditors.

These findings suggest that auditors are susceptible to pressures from negative feedback and client importance, even in situations where their decisions will have public consequences, despite regulatory changes intended to enhance audit quality.

This is the first paper that provides evidence that different sources of pressure (performance feedback and client importance) differentially affect ethical tasks differing in decision consequences (self‐ and public‐focused). Such evidence suggests the importance of matching pressure source to ethical task type.

Unethical tone at the top (UTAT) carries a lot of risks and unsolicited results for both the people and companies. The purpose of this paper is to uncover the systematic differences in managers’ perception of UTAT based on their demographic characteristics, and subsequently to specify some useful recommendations to inform how companies can assist in increasing managers’ sensitivity to the harmful top-down practices and thus support ethicality in the workplace.

Eight demographic factors that, based on prior findings from the literature, might play a role in varying perception of UTAT were examined on data from 772 management professionals working in diverse industries. The Kruskal-Wallis test statistics was utilised to infer significant differences in perceptions of UTAT among managers.

Findings suggest that male managers tended to perceive UTAT as significantly less harmful than did their female counterparts. Similarly, top managers inclined to perceive UTAT as less detrimental than the middle and line management levels. Managers with higher tenure (10+ years of managerial experience) perceived UTAT as more detrimental in contributing to unethical leadership decisions and workplace culture. Respondents who have studied business-oriented programs perceived UTAT to be less harmful for the company than the non-business students. Interestingly, age, level of education, span of control and even the ethics training received during career were all found to be not relevant in this respect.

Based on solid empirical findings this study fills the gap in literature on the tone at the top and helps in understanding what can be done in organisational practice to improve managers’ awareness of the damaging effects of UTAT and thus to minimise threats to an ethical workplace culture.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

The COVID-19 pandemic is a new crisis in the world that caused many restrictions, from personal life to social and business. In this situation, the most vulnerable groups such as refugees who are living in the camps are faced with more serious problems. Therefore, a system dynamic approach has been developed to evaluate the effect of applying different scenarios to find out the best response to COVID-19 to improve refugees’ health and education.

The interaction of several health and education factors during an epidemic crisis among refugees leads to behavioral responses that consequently make the crisis control a complex problem. This research has developed an SD model based on the SIER model that responds to the public health and education system of Syrian refugees in Turkey affected by the COVID-19 virus and considered three policies of isolation, social distance/hygiene behavior and financial aid using the available data from various references.

The findings from the SD simulation results of applying three different policies identify that public health and education systems can increase much more by implementing the policy of social distance/hygiene behavior, and it has a significant impact on the control of the epidemic in comparison with the other two responses.

This paper contributes to humanitarian organizations, governments and refugees by discussing useful insights. Implementing the policy of social distance and hygiene behavior policies would help in a sharp reduction of death in refugees group. and public financial support has improved distance education during this pandemic.