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Research on professional responsibility and ethics in accounting

Author: Cynthia Jeffrey
Publisher: Bingley, UK : Emerald Publishing Limited, 2018. ©2018
Series: Research on professional responsibility and ethics in accounting, volume 21.
Edition/Format:   eBook : Document : English : First editionView all editions and formats
Summary:
Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Jeffrey, Cynthia.
Research on Professional Responsibility and Ethics in Accounting.
Bingley : Emerald Publishing Limited, ©2018
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Cynthia Jeffrey
ISBN: 9781787549722 1787549720 9781787549746 1787549747 9781787549739 1787549739
OCLC Number: 1030820702
Notes: Social Science Theories as Self-Fulfilling Prophecies.
Description: 1 online resource (ix, 198 pages) : illustrations
Contents: Intro; RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING; Contents; Editorial Information; Editor; Editorial Review Board; List of Contributors; Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility; Introduction; Business, Capitalism, and Catholic Social Teaching; Luca Pacioli and His Times; Lessons from the Summa; The Purpose of Accounting Profits; The Purpose of Business in Society; The Practice of Business as It Relates to Accounting; The Undivided Life; Pacioli and CST; Summary and Conclusion; Compliance with Ethical Standards. Additional Analysis: Social Desirability BiasDiscussion and Conclusions; References; Legitimacy and Institutionalization of Code of Conduct: The Management of Business Ethics; Introduction; Codes, Legitimacy, and Institutionalization: A Framework; Legitimacy and Firm Identity; Institutionalizing Ethics: Levers of Control; The Management of Business Ethics: The Tata Group Case; Beliefs and Boundaries; Code Institutionalization: Interactive and Diagnostic Controls; Interactive Controls: Communicating Codes; Diagnostic Controls: Gauging Goal Congruence. Maintaining an Ethical Culture: A Balancing ActConclusion: Esteeming a Good Name; References; External CSR Rating Influences on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals; 1 Introduction; 2 Literature Review; 2.1 The CSR Shareholder Proposal Mechanism; 2.2 CSR Proposal Studies; 3 Theory and Hypothesis Development; 3.1 CSR Proposals: The Merging of Economic Behaviorwith Social Relations; 3.2 The Relationship between CSR Activities and Shareholder Support for CSR Proposals; 3.2.1 The Complementary Perspective; 3.2.2 The Sufficiency Perspective; 3.2.3 Research Question. 4 Data and Measurements4.1 Sample Selection; 4.2 Variables and Measurement; 4.2.1 Dependent Variable: Measures of Shareholder Support; 4.2.2 Main Independent Variables of Interest; 4.2.3 Control Variables; 5 Results; 5.1 Descriptive Statistics; 5.2 Descriptive Data on the Extent and Type of Current Shareholder-Sponsored CSR Proposals; 5.3 Regression Results; 6 Summary and Implications; References; Self-Fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior; Introduction; Literature Review and Hypothesis Development.
Series Title: Research on professional responsibility and ethics in accounting, volume 21.
Responsibility: edited by Cynthia Jeffrey.

Abstract:

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they  Read more...

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Seven studies from several countries explore recent developments in accounting ethics. Their topics include Luce Paciolo and the role of accounting and business: early lessons in social Read more...

 
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