Half Title Page
Research on Professional Responsibility and Ethics in Accounting
Series Page
Research on Professional Responsibility and Ethics in Accounting
Series Editor: Cynthia Jeffrey
Recent Volumes:
| Volumes 1–5: | Series Editor: Lawrence Poneman |
| Volumes 6–8: | Series Editor: Bill N. Schwartz |
| Volumes 9–20: | Series Editor: Cynthia Jeffrey |
Title Page
Research on Professional Responsibility and Ethics in Accounting Volume 21
Research on Professional Responsibility and Ethics in Accounting
Edited By
Cynthia Jeffrey
Iowa State University, Ames, IA, USA
United Kingdom – North America – Japan India – Malaysia – China
Copyright Page
Emerald Publishing Limited
Howard House, Wagon Lane, Bingley BD16 1WA, UK
First edition 2018
Copyright © 2018 Emerald Publishing Limited
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British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN: 978-1-78754-973-9 (Print)
ISBN: 978-1-78754-972-2 (Online)
ISBN: 978-1-78754-974-6 (Epub)
ISSN: 1574-0765 (Series)
Contents
| Editorial Information | vii |
| List of Contributors | ix |
| Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility | |
| Charles J. Coate and Mark C. Mitschow | 1 |
| The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour | |
| Itsaso Barrainkua and Marcela Espinosa-Pike | 17 |
| Legitimacy and Institutionalization ofCode of Conduct: The Management of Business Ethics | |
| George Joseph and Anwar Hashm | i53 |
| External CSR Rating Influence on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals | |
| Charles P. Cullinan, Lois S. Mahoney and Pamela B. Roush | 83 |
| Self-fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior | |
| M. Christian Mastilak, Linda Matuszewski, Fabienne Miller and Alexander Woods | 111 |
| The Impact of Moral Reasoning on Whistleblowing Intentions | |
| Tara J. Shawver and Todd A. Shawver | 153 |
| Management Accountants’ Professionalism and Ethics | |
| Stuart Thomas | 169 |
| Index | 193 |
Editorial Information
Editor
Cynthia Jeffrey
Department of Accounting College of Business
Iowa State University, Ames, IA, USA
Editorial Review Board
Mohammed Abdolmohammadi
Bentley University, USA
Elizabeth Dreike Almer
Portland State University, USA
Charles Bailey
James Madison University, USA
C. Richard Baker
Adelphi University, USA
Richard Bernardi
Roger Williams University, USA
Donna Bobek Schmitt
University of South Carolina, USA
Susan Borkowski
LaSalle University, USA
Christopher J. Cowton
University of Huddersfield, UK
Charles Cullinan
Bryant University, USA
Mary Curtis
University of North Texas, USA
Jesse Dillard
Victoria University of Wellington, New Zealand
Andrew Felo
Nova Southeastern University, USA
Don Finn
University of North Texas, USA
Dann Fisher
Kansas State University, USA
Marty Freedman
Towson University, USA
Lori Fuller
Westchester University, USA
Steve Kaplan
Arizona State University, USA
Julia Karcher
University of Louisville, USA
Michael Kraten
Providence University, USA
Joan Lee
Fairfield University, USA
Stephen Loeb
University of Maryland (Emeritus), USA
Timothy Louwers
James Madison University, USA
Lois Mahoney
Eastern Michigan University, USA
Dawn Massey
Fairfield University, USA
Mark Mitschow
SUNY College at Geneseo, USA
Bruce Oliver
Rochester Institute of Technology, USA
Carl J. Pacini
University of South Florida, USA
Sara Reiter
SUNY-Binghamton, USA
Robin Roberts
University of Central Florida, USA
Pamela Roush
University of Central Florida, USA
Michael Schadewald
University of Florida, USA
Joseph Schultz
Arizona State University, USA
Tara Shawver
King’s College, USA
John Sennetti
Nova Southeastern University, USA
Brian Shapiro
University of St. Thomas, USA
Michael Shaub
Texas A&M University, USA
L. Murphy Smith
Texas A&M University – Corpus Christi, USA
Charles Stanley
Baylor University, USA
Martin Stuebs, Jr.
Baylor University, USA
Linda Thorne
York University, Canada
John Thornton
Azusa Pacific University, USA
Paul Williams
North Carolina State University, USA
George Young
Florida Atlantic University, USA
List of Contributors
| Itsaso Barrainkua | University of the Basque Country UPV/EHU, Spain |
| M. Christian Mastilak | Xavier University, USA |
| Charles J. Coate | St. Bonaventure University, USA |
| Charles P. Cullinan | Bryant University, USA |
| Marcela Esponosa-Pike | University of the Basque Contry UPV/EHU, Spain |
| Anwar Hashmi | Integrity Leadership Partners, LLC, USA |
| George Joseph | University of Massachusetts Lowell, USA |
| Lois Mahoney | Eastern Michigan University, USA |
| Linda Matuszewski | Northern Illinois University, USA |
| Fabienne Miller | Worcester Polytechnic Institute, USA |
| Mark C. Mitschow | SUNY College at Geneseo, USA |
| Pamela B. Roush | University of Central Florida, USA |
| Tara J. Shawver | King’s College, USA |
| Todd A. Shawver | Bloomsburg University of Pennsylvania, USA |
| Stuart Thomas | University of Lethbridge, Canada |
| Alexander Woods | College of William and Mary, USA |
