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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

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.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 1 August 2008

Leslie S. Oakes and Joni J. Young

The purpose of this paper is to re‐examine accountability in a concrete historical context from the perspective of pragmatism and feminist theory.

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Abstract

Purpose

The purpose of this paper is to re‐examine accountability in a concrete historical context from the perspective of pragmatism and feminist theory.

Design/methodology/approach

An archival case study of Hull House.

Findings

Both pragmatism and feminist theory of Benhabib provide new insight into alternative conceptions of accountability, conceptions at odds with the prevailing and dominant emphasis on quantitative measures of performance. Further, this paper suggests that this limited view severely narrows the understanding of organizational “success.”

Research limitations/implications

While this research serves to problematize notions of accountability further, it leaves the task of developing alternative practices to future researchers.

Originality/value

This paper contributes in two ways: first, there is a paucity of research linking pragmatism to the actual workings of concrete organizations. This paper begins to fill that gap. Second, this work draws the attention of accounting and other organizational researchers to the important role played by the settlement movement, and particularly Hull House, in the development of contemporary organizations.

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Accounting, Auditing & Accountability Journal, vol. 21 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 August 1996

Joni J. Young and Tom Mouck

Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a…

5008

Abstract

Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a positivistic view of bureaucratic decision making. Explores the role history could play in the development and review of accounting standards and, in particular, how history might contribute to pluralizing the past, problematizing the present and revisioning the future.

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Accounting, Auditing & Accountability Journal, vol. 9 no. 3
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 28 December 2006

Joni J. Young

Auditor independence is a construct that has been, and continues to be, connected to the credibility of financial statements and the effective functioning of capital markets…

Abstract

Auditor independence is a construct that has been, and continues to be, connected to the credibility of financial statements and the effective functioning of capital markets. Given the important role assigned to independence by various regulators including the Securities and Exchange Commission (SEC), its appearance as a recurring issue of concern and debate is unsurprising. Concerns about auditor independence in the context of various accounting scandals, such as Enron and WorldCom, contributed to the enactment of changes in the institutional arrangements for regulating auditors and renewed efforts to enhance auditor independence. Rather than continuing with perhaps futile efforts to achieve independence, I argue that we need to re-evaluate the utility of this concept as a guide to regulating audit practices. Independence, with its connotations of an unachievable autonomy and linkage of professionalism to an unobservable mind-state, may hinder, rather than aid, the audit purpose for SEC registrants – the mitigation of aggressive financial reporting. Independence as autonomy is impossible within an environment in which management pays for the audit, hires and fires the auditor, and is the primary contact for auditors. Rather than searching for ways to make the auditor “more” independent, I discuss changing the focus of regulatory attention to an open examination of and emphasis upon the relationality of auditing practice. This change in perspective requires us to examine the various relationships in which auditors are embedded and to assess whether these are more or less likely to encourage the auditor/audit firm to fulfill the purpose of an audit. I specifically explore three categories of relationships – relationships with the auditee, relationships with the audit committee and relationships with the audit firm. I also examine how this focus on relationships may contribute to our thinking about policy decisions relevant within the current audit environment, including assessing the likely impacts of consulting and personal relationships with auditees, ways to put a “face” on the public and assessing the compensation and marketing practices of accounting firms.

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Independent Accounts
Type: Book
ISBN: 978-0-76231-382-2

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Book part
Publication date: 28 December 2006

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Independent Accounts
Type: Book
ISBN: 978-0-76231-382-2

Available. Content available
Book part
Publication date: 28 December 2006

Abstract

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Independent Accounts
Type: Book
ISBN: 978-0-76231-382-2

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Article
Publication date: 30 March 2022

Maria Selin, Joni Joni and Kamran Ahmed

This study aims to examine the association between political affiliation types and corporate social responsibility (CSR) commitment for listed companies in Indonesia stock…

654

Abstract

Purpose

This study aims to examine the association between political affiliation types and corporate social responsibility (CSR) commitment for listed companies in Indonesia stock exchange (emerging economy) from 2015 to 2017.

Design/methodology/approach

The final sample of this research is 1,121 firm-year observations across industries, except the financial sector, because they are under different regulations. To estimate the association, ordinary least square regression is used. Also, the authors check our results using an alternative measure of political affiliations, additional control variables and the generalized method of moment model for endogeneity problems.

Findings

The result indicates that corporate political affiliations, particularly through military and industry-specialized people, have a significantly positive effect on CSR commitment. After testing for endogeneity problems, the findings remain similar.

Research limitations/implications

This study implies to the literature by providing empirical findings on how different types of political connections, particularly affiliation through board members with the specifically industry-specialized person and military, influence CSR commitments. Also, the authors show an exchange relationship between government and affiliated firms as the primary external motivation for performing CSR in Indonesia. When investors, creditors and policymakers comprehend the political incentives behind CSR performance, it can enable them to create better business valuations and effective CSR strategies in developing countries. However, this study is subject to several limitations. First, the authors do not examine the effect of a different regime with different types of power. Second, the qualitative aspect of the association between political affiliation and CSR is not explored yet.

Originality/value

The authors investigate the impact of several types of political affiliations on the nonfinancial outcome (CSR) in the context of an emerging country where business practices are heavily influenced by political connections and the military’s dominance.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 October 1996

Christopher Humphrey and Robert W. Scapens

Provides a response to the comments by Joni Young and Alistair Preston and by Sue Llewellyn, and seeks to clarify the authors’ use of the term “rhetoric”. Argues that both sets of…

875

Abstract

Provides a response to the comments by Joni Young and Alistair Preston and by Sue Llewellyn, and seeks to clarify the authors’ use of the term “rhetoric”. Argues that both sets of commentators rely on rhetoric to express their own arguments. While the authors recognize and agree with most of the concerns raised by Llewellyn, they do not accept many of Young/Preston’s criticisms of their paper. Emphasizes that, although the authors were arguing for more scholarship, they were not seeking to dismiss the work of others.

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Accounting, Auditing & Accountability Journal, vol. 9 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 8 April 2020

Joni Joni, Kamran Ahmed and Jane Hamilton

The purpose of this paper is to examine the association between politically connected boards (both supervisory boards [SBs] and boards of directors [BODs]) and firm performance.

996

Abstract

Purpose

The purpose of this paper is to examine the association between politically connected boards (both supervisory boards [SBs] and boards of directors [BODs]) and firm performance.

Design/methodology/approach

We focus on the political connections of SBs and BODs separately and estimate a quadratic model based on 1,099 Indonesian listed firm-year observations. Additionally, we address endogeneity problem by using sample selection model, generalized method of moments (GMM), propensity score matching\ and lagged variables regression.

Findings

We find that political connections of SBs are more significantly associated with firm performance than that of BODs. Furthermore, such an association is not monotonic, in that the relationship declines after a certain level of political connections. We also find that stand-alone firms with political connections perform better than firms belonging to family business groups. Our results are robust to alternative measures and to tests for endogeneity.

Research limitations/implications

This study contributes to the literature by proposing non-linear model to incorporate the rent-seeking and resource dependence arguments. Although previous studies use regression analysis (linear model) and find mixed results on the association between political connections and firm performance, our non-linear model extends our understanding of the relationship between political connections and firm performance. We extend corporate governance literature by examining the role of political supervisory boards in the dual board system and the role of family business group in Indonesia. Several limitations are addressed to interpret all the findings. We use one period of the presidency (SBY-Susilo Bambang Yudhoyono) in Indonesia as our sample, but other regimes are not considered. We collect political connection and family business group information based on publicly data available. For politically connected firms, we do not have information whether they obtain connections through ruling parties or not.

Practical implications

Practitioners (such as companies and policymakers) can use our models to consider the level of political connections that can improve corporate’s performance. Additionally, they can use our findings to design corporate governance policies.

Originality/value

The paper identifies the use of the non-linear model on the association between political connections and firm performance in Indonesian dual board system.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 1
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 24 August 2011

Robert W. Rutledge, Khondkar E. Karim and Alan Reinstein

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the…

Abstract

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

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