Half Title Page
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING
Series Page
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING
Series Editor: Tara J. Shawver
Recent Volumes:
| Volumes 1–5: | Series Editor: Lawrence Poneman |
| Volumes 6–8: | Series Editor: Bill N. Schwartz |
| Volumes 9–21: | Series Editor: Cynthia Jeffrey |
| Volumes 22–24: | Series Editor: Charles Richard Baker |
| Volume 25: | Series Editor: Tara J. Shawver |
Title Page
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, VOLUME 26
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING
EDITED BY
TARA J. SHAWVER
King’s College, USA
United Kingdom – North America – Japan – India – Malaysia – China
Copyright Page
Emerald Publishing Limited
Emerald Publishing, Floor 5, Northspring, 21-23 Wellington Street, Leeds LS1 4DL.
First edition 2024
Editorial matter and selection © 2024 Tara J. Shawver.
Individual chapters © 2024 The authors.
Published under exclusive licence by Emerald Publishing Limited.
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Contact: www.copyright.com
No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use.
British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN: 978-1-83549-771-5 (Print)
ISBN: 978-1-83549-770-8 (Online)
ISBN: 978-1-83549-772-2 (Epub)
ISSN: 1574-0765 (Series)
Description
Research on Professional Responsibility and Ethics in Accounting is devoted to publishing research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features chapters on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, 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. Furthermore, 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 the situation 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 book.
Contents
| About the Editor | ix |
| Editorial Board | xi |
| List of Contributors | xiii |
| Chapter 1: Changing Internal Auditing from a Compliance-Based to a Conduct-Focused Approach | |
| Woon Gan Soh, Elena P. Antonacopoulou, Clare Rigg, Lourdes F. White and Regina F. Bento | 1 |
| Chapter 2: Improving Ethical Compliance in Accounting and Business: An Ethics Code-Focused Value Self-Confrontation Approach | |
| Donald L. Ariail, Katherine Taken Smith, L. Murphy Smith, Renier Steyn and Amine Khayati | 23 |
| Chapter 3: The Importance of Whistleblowing Persistence in Audit Team Member Peer Reporting: The Impact of Communication Medium and Client Importance | |
| Phebian L. Davis, Amy M. Donnelly and Robin R. Radtke | 55 |
| Chapter 4: The Impact of Covid-19 on the Corporate Social Responsibility Performance and Disclosures of Us Corporations | |
| Lois S. Mahoney, Daniel R. Brickner, William LaGore and Philip A. Lewis | 79 |
| Chapter 5: Fraudulent Research Practices in Accounting: A Replication and Extension of Bailey, Hasselback, and Karcher (2001) | |
| Charles D. Bailey | 101 |
| Chapter 6: Letting the Air Out of Independence Issues: Examining Aviary Corporation and Western Accounting Firm | |
| Jennifer Hamrick, James D. Byrd, Jr., Alex Clark and Rosemary Kim | 123 |
| Chapter 7: A Fraud at Turbo Global Partners, Inc.: A Case Study | |
| Subash Adhikari and Srinivasan Ragothaman | 155 |
| Chapter 8: Developing Critical Thinking, Ethical Reasoning, and Decision-Making Skills using a Whistleblowing Case Study | |
| Steven M. Mintz | 179 |
| Index | 211 |
About the Editor
Tara J. Shawver, CMA, is the Department Chair and Professor of Accounting at King’s College in Wilkes-Barre, PA, and 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 from the AAA for the development, implementation, and dissemination of new pedagogy for teaching ethics to accounting students; the 2022 IMA Champion Award for her exceptional volunteerism and leadership; and the 2022 Rev. Donald J. Grimes, C.S.C. Annual Award for service-learning teaching excellence. In 2020, she also received an Outstanding Author Contribution Emerald Literati Award.
She has authored or co-authored over 45 articles and chapters that have appeared in Journal of Accounting Education, Journal of Business Ethics, Research on Professional Responsibility and Ethics in Accounting, Journal of Forensic Accounting, Journal of Forensic and Investigative Accounting, Journal of Business Disciplines, Management Accounting Quarterly, Advances in Management, Journal of Forensic Studies in Accounting and Business, Global Perspectives on Accounting Education, and Journal of Emerging Technologies in Accounting. She has co-authored a book titled Giving Voice to Values in Accounting. Her research interests include financial reporting, ethics, whistleblowing, fraud, and ethics education.
Editorial Board
Charles D. Bailey
James Madison University, USA
Christopher J. Cowton
University of Huddersfield, UK
Mary B. Curtis
University of North Texas, USA
Timothy J. Fogarty
Case Western Reserve University, USA
Lori R. Fuller
West Chester University, USA
Cynthia Jeffrey
Iowa State University, USA
Joan L. Lee
Fairfield University, USA
Stephen E. Loeb
University of Maryland College Park, USA
Patrick T. Kelly
Providence College, USA
Dawn W. Massey
Fairfield University, USA
William F. Miller
University of Wisconsin, Eau Claire, USA
Steven M. Mintz
Cal Poly San Luis Obispo, USA
Sara Reiter
Binghamton University, USA
Diane H. Roberts
University of San Francisco, USA
Michael K. Shaub
Texas A&M University, USA
Linda Thorne
Schulich School of Business, Canada
Paul F. Williams
North Carolina State University, USA
George R. Young
Florida Atlantic University, USA
List of Contributors
| Subash Adhikari | Southeastern Louisiana University, USA |
| Elena P. Antonacopoulou | University of Nicosia, Cyprus |
| Donald L. Ariail | Kennesaw State University, USA |
| Charles D. Bailey | James Madison University, USA |
| Regina F. Bento | University of Baltimore, USA |
| Daniel R. Brickner | Eastern Michigan University, USA |
| James D. Byrd, Jr. | The University of Alabama at Birmingham, USA |
| Alex Clark | The University of Alabama at Birmingham, USA |
| Phebian L. Davis | Clemson University, Clemson, SC, USA |
| Amy M. Donnelly | University of Missouri-Kansas City, Kansas City, MO, USA |
| Jennifer Hamrick | The University of Alabama at Birmingham, USA |
| Amine Khayati | Kennesaw State University, USA |
| Rosemary Kim | Loyola Marymount University, USA |
| William LaGore | Eastern Michigan University, USA |
| Philip A. Lewis | Eastern Michigan University, USA |
| Lois S. Mahoney | Eastern Michigan University, USA |
| Steven M. Mintz | Cal Poly San Luis Obispo, USA |
| Robin R. Radtke | Clemson University, Clemson, SC, USA |
| Srinivasan Ragothaman | The University of South Dakota, USA |
| Clare Rigg | Lancaster University Management School, UK |
| Katherine Taken Smith | Texas A&M University-Corpus Christi, USA |
| L. Murphy Smith | Texas A&M University-Corpus Christi, USA |
| Woon Gan Soh | University of Liverpool, UK and Asian Pastoral Institute, Singapore |
| Renier Steyn | University of South Africa, South Africa |
| Lourdes F. White | University of Baltimore, USA |
