"Research on Professional Responsibility and Ethics in Accounting" is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them, is the focus of this series. It focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. Volume 11 of the series consists invited papers, articles and instructional cases.
Author(s): Cynthia Jeffrey
Edition: 1
Year: 2006
Language: English
Pages: 236
Cover......Page 1
Research on Professional Responsibility and Ethics in Accounting......Page 4
Copyright Page......Page 5
Contents......Page 6
List of Contributors......Page 8
Editorial Information......Page 10
Issues Relating to Teaching Accounting Ethics: An 18 year Retrospective......Page 14
Changes Since 1988......Page 16
Need for Accounting Ethics Education......Page 23
The Goals of Accounting Ethics Education......Page 24
Operationalization of the Goals......Page 28
Individuals Teaching Accounting Ethics......Page 31
Discussion and Conclusions......Page 33
Notes......Page 35
References......Page 38
Author’s Addendum......Page 43
Loeb’s Contribution to Accounting Ethics Education and Research......Page 44
Relate Accounting Education to Moral Issues......Page 45
Recognize Issues in Accounting that have Ethical Implications......Page 47
Developing a Sense of Moral Obligation or Responsibility......Page 48
Develop the Abilities needed to deal with Ethical Conflict and the Uncertainties in Accounting......Page 49
‘‘Set the Stage’’ for a Change in Ethical Behavior......Page 52
Where do we go from here?......Page 54
References......Page 56
The Growth of Accounting Research in Ethics Journals: A 45-year Study......Page 60
The Process of Launching a New Journal......Page 61
Research Questions......Page 62
Methodology......Page 64
Analysis......Page 66
Discussion......Page 71
References......Page 73
Ethical Earnings Management Training: The Influence of Decision Context Effects......Page 76
Literature Review......Page 79
Methodology......Page 85
Results......Page 88
Conclusion......Page 94
References......Page 96
Auditor Reputation and Individuals’ Investment Decisions......Page 100
Prior Research and Hypothesis Development......Page 102
Research Method......Page 104
Results......Page 107
Conclusion......Page 109
Notes......Page 110
Acknowledgment......Page 111
References......Page 112
Faculty Ethics Code Expectations: An Empirical Survey of U.S. Accounting Doctoral Programs......Page 114
Literature Review......Page 118
Methodology......Page 130
Results......Page 132
Conclusions......Page 135
References......Page 137
Ethics of Care and Decisions of Financial Statement Preparers to Manage Earnings......Page 140
Review of Prior Literature and Development of Hypotheses......Page 143
Research Design and Methodology......Page 148
Results......Page 152
Discussion and Conclusions......Page 157
References......Page 159
Data Contamination by Social Desirability Response Bias: An International study of Students’ Cheating Behavior......Page 162
Literature Review......Page 163
Subjects and Measures......Page 170
Data Analysis......Page 173
Conclusions......Page 181
Notes......Page 182
References......Page 183
Survey Questions by Category......Page 185
Image management subscale......Page 187
The Intention of Accounting Students to Whistleblow in Situations of Questionable Ethical Dilemmas......Page 190
Literature Review......Page 192
Methodology......Page 196
Results and Discussion......Page 197
Conclusions......Page 200
References......Page 201
Appendix A......Page 203
An Instructional Case in Premature Revenue Recognition......Page 206
The Transaction......Page 207
Questions......Page 208
Teaching Notes......Page 209
Note......Page 218
Case Studies for Introductory Tax: Integrating Research and Ethics......Page 220
Case Studies for Introductory Tax: Integrating Research and Ethics......Page 221
Student Learning Objectives Include......Page 223
Case Study......Page 224
Case Requirement Options......Page 227
Instructor Solutions Guideline for General Questions......Page 229
References......Page 237
Call for Instructional Materials in Ethics Education......Page 240
