Research on Professional Responsibility and Ethics in Accounting

by Tara J. Shawver (Editor)

Overview

This 25th edition of Research on Professional Responsibility and Ethics in Accounting explores many aspects across professional responsibility and ethics in accounting, including balancing values vs profits, whistleblowing, earnings management, ethical financial reporting, and moral identity.

Product Details

ISBN-13:	9781804557938
Publisher:	Emerald Publishing Limited
Publication date:	03/30/2023
Series:	Research on Professional Responsibility and Ethics in Accounting , #25
Pages:	224
Product dimensions:	5.98(w) x 9.02(h) x 0.66(d)

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.

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