| 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 |
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