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Research on Professional Responsibility and Ethics in Accounting: (25 Research on Professional Responsibility and Ethics in Accounting)

Research on Professional Responsibility and Ethics in Accounting: (25 Research on Professional Responsibility and Ethics in Accounting)


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About the Book

This 25th edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a diverse group of expert authors. Subjects covered explore many aspects across professional responsibility and ethics in accounting, including balancing values vs profits, whistleblowing, earnings management, ethical financial reporting, and moral identity.

Table of Contents:
Chapter 1. Professional Competencies for Accountants: Advancing Our Understanding of Soft Skills; Kara Hunter, Joan Lee, and Dawn Massey Chapter 2. The Influence of Tone at the Top, Tune in the Middle, and Self-Concept Maintenance on Financial Reporting Decisions; Andrew J. Felo and Steven A. Solieri Chapter 3. The Role of Moral Disengagement and Moral Identity in Unethical Commissions and Omissions; Megan Seymore and Mary B. Curtis Chapter 4. The Impact of Dark Triad Personality Traits and Gender on Whistleblowing Decisions; Phebe L. Davis, Amy M. Donnelly, and Robin R. Radtke Chapter 5. Ethical Challenges Regarding Earnings Management, Short Sellers, and Real Activities Manipulation; Jap Efendi, Jennifer Li-Chin Ho, L. Murphy Smith, and Yu Zhang Chapter 6. The Effect of CDS Initiation on the Quality of Earnings Forecasts; Emrah Ekici and Pedro Sottile Chapter 7. Casino Gambling and Workplace Fraud – Implications for Auditors; Christine Earley, Carol Hartley, and Patrick Kelly Chapter 8. Deficiencies in the Audit of Wirecard: A Case Study of the Enron of Germany; William F. Miller and Steven M. Mintz Chapter 9. Volkswagen: Balancing Values vs Profits; Tara J. Shawver and William F. Miller

About the Author :
Dr. Tara J. Shawver, CMA, is the Department Chair and Professor of Accounting at King’s College, Pennsylvania, USA. Tara is an active member of the American Accounting Association (AAA) and Institute of Management Accountants (IMA). She has received numerous awards and honors for her work including the 2022 Excellence in Accounting Ethics Education award by the AAA for the development, implementation and dissemination of new pedagogy for teaching ethics to accounting students. She has received the 2022 IMA Champion Award for her exceptional volunteerism and leadership. In 2020, she received an Outstanding Author Contribution Emerald Literati Award. She has authored or co-authored over 45 articles and book chapters. She has co-authored a book entitled “Giving Voice to Values in Accounting". Her research interests include financial reporting, ethics, whistleblowing, fraud, and ethics education.


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Product Details
  • ISBN-13: 9781804557921
  • Publisher: Emerald Publishing Limited
  • Publisher Imprint: Emerald Publishing Limited
  • Language: English
  • Series Title: 25 Research on Professional Responsibility and Ethics in Accounting
  • ISBN-10: 1804557927
  • Publisher Date: 30 Mar 2023
  • Binding: Digital download
  • No of Pages: 224


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