Half Title
Research on Professional Responsibility and Ethics in Accounting
series-page
Research on Professional Responsibility and Ethics in Accounting
Series Editor: Charles Richard Baker
Recent Volumes:
Volumes 1–5:Series Editor: Lawrence Poneman
Volumes 6–8:Series Editor: Bill N. Schwartz
Volumes 9–21: Series Editor: Cynthia Jeffrey
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING VOLUME 23
Title Page
Research on Professional Responsibility and Ethics in Accounting
EDITED BY
Charles Richard Baker
Adelphi University, USA
United Kingdom – North America – Japan – India – Malaysia – China
Copyright Page
Emerald Publishing Limited
Howard House, Wagon Lane, Bingley BD16 1WA, UK
First edition 2020
Copyright © 2020 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: 978-1-83867-670-4 (Print)
ISBN: 978-1-83867-669-8 (Online)
ISBN: 978-1-83867-671-1 (Epub)
ISSN: 1574-0765 (Series)
Contents
| Editorial Board | vii | ||
| Chapter 1 Understanding Professional Skepticism Through an Ethics Lens: A Research Note | |||
| Michael K. Shaub | 1 | ||
| Chapter 2 CSR Performance: Governance Insights from Dual-class Firms | |||
| Charles P. Cullinan, Lois B. Mahoney and Linda Thorne | 23 | ||
| Chapter 3 Will Cognitive Style Impact Whistleblowing Intentions? | |||
| Lori R. Fuller and Tara J. Shawver | 47 | ||
| Chapter 4 Do American Accounting Students Possess the Values Needed to Practice Accounting? | |||
| Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith | 63 | ||
| Chapter 5 Increasing Student Engagement using Giving Voice to Values and Peer Feedback | |||
| Tara J. Shawver and William F. Miller | 91 | ||
| Chapter 6 Law Versus Ethics in Accounting | |||
| Charles Richard Baker | 105 | ||
| Chapter 7 Socialization and Professionalism | Stuart Thomas | 121 | |
| Chapter 8 A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States | |||
| Dina Clark, Teng-Shih Wang, Mike Shapeero, A. Blair Staley, Natalia Ermasova and Mark Usry | 141 | ||
| Chapter 9 Earnings Management Ethics: Stakeholders’ Perceptions | |||
| Yasser Barghathi, David Collison and Louise Crawford | 161 | ||
| Chapter 10 An Evaluation of Methods for Teaching Auditing Students Auditor Independence Compliance Rules | |||
| Dawn Anderson and Donald (Don) Wengler | 179 | ||
| Index | 193 | ||
Editorial Board
Mohammed Abdolmohammadi
Bentley University, United States
Elizabeth Dreike Almer
Portland State University, United States
Charles Bailey
James Madison University, United States
Richard Bernardi
Roger Williams University, United States
Donna Bobek Schmitt
University of South Carolina, United States
Susan Borkowski
LaSalle University, United States
Charles Cho
York University, Canada
Christopher J. Cowton
University of Huddersfield, United Kingdom
Charles Cullinan
Bryant University, United States
Mary Curtis
University of North Texas, United States
Jesse Dillard
Victoria University of Wellington, New Zealand
Andrew Felo
Nova Southeastern University, United States
Dann Fisher
Kansas State University, United States
Marty Freedman
Towson University, United States
Lori Fuller
West Chester University, United States
Steve Kaplan
Arizona State University, United States
Julia Karcher
University of Louisville, United States
Michael Kraten
Providence University, Taiwan
Joan Lee
Fairfield University, United States
Stephen Loeb
University of Maryland (Emeritus), United States
Lois Mahoney
Eastern Michigan University, United States
Dawn Massey
Fairfield University, United States
Steve Mintz
Cal Poly San Luis Obispo, United States
Mark Mitschow
SUNY College at Geneseo, United States
L. Murphy Smith
Texas A&M University – Corpus Christi, United States
Bruce Oliver
Rochester Institute of Technology, United States
Carl J. Pacini
University of South Florida, United States
Sara Reiter
SUNY-Binghamton, United States
Robin Roberts
University of Central Florida, United States
Pamela Roush
University of Central Florida, United States
Michael Schadewald
University of Florida, United States
Joseph Schultz
Arizona State University, United States
Tara Shawver
King’s College, United States
John Sennetti
Nova Southeastern University, United States
Brian Shapiro
University of St. Thomas, United States
Michael Shaub
Texas A&M University, United States
Charles Stanley
Baylor University, United States
Mitchell Stein
Ivey Business School, Canada
Martin Stuebs, Jr
Baylor University, United States
Linda Thorne
York University, Canada
John Thornton
Azusa Pacific University, United States
Paul Williams
North Carolina State University, United States
George Young
Florida Atlantic University, United States
List of Contributors
| Dawn Anderson | University of Central Missouri, USA |
| Donald L. Ariail | Kennesaw State University, USA |
| Charles Richard Baker | Adelphi University, USA |
| Yasser Bargathi | Zayed University, UAE |
| Dina Clark | Bloomsburg University of Pennsylvania, USA |
| David Collinson | University of Dundee, UK |
| Louise Crawford | Newcastle University, UK |
| Charles P. Cullinan | Bryant University, USA |
| Natalia Ermasova | Governors State University, USA |
| Lori R. Fuller | West Chester University, USA |
| Lois B. Mahoney | Eastern Michigan University, USA |
| William F. Miller | University of Wisconsin – Eau Claire, USA |
| Mike Shapeero, | Bloomsburg University of Pennsylvania, USA |
| Tara J. Shawver | King’s College, USA |
| Michael K. Shaub | Texas A&M University, USA |
| L. Murphy Smith | Texas A&M University-Corpus Christi, USA |
| Katherine Taken Smith | Texas A&M University-Corpus Christi, USA |
| A. Blair Staley | Bloomsburg University of Pennsylvania, USA |
| Stuart Thomas | University of Lethbridge, Canada |
| Linda Thorne | York University, Canada |
| Mark Usry | Bloomsburg University of Pennsylvania, USA |
| Teng-Shih, Wang | Providence University, Taiwan |
| Donald (Don) Wengler | University of Central Missouri, USA |
