Index
Research on Professional Responsibility and Ethics in Accounting
ISBN: 978-1-78754-973-9, eISBN: 978-1-78754-972-2
ISSN: 1574-0765
Publication date: 3 May 2018
This content is currently only available as a PDF
Citation
(2018), "Index", Jefrey, C. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 21), Emerald Publishing Limited, Leeds, pp. 193-198. https://doi.org/10.1108/S1574-076520180000021008
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited
INDEX
Index
A
Accounting systems
, 2
Additional Analysis: Social Desirability Bias
, 29, 43–44
Advanced Illumination Technology (AIT)
, 144–145
Agency theory
Community Game
, 143
decision-making simulation
Advanced Illumination Technology (AIT)
, 144–145
Scenario A
, 146–147
Scenario B
, 147
Scenario C
, 147–148
Scenario D
, 148
Scenario E
, 148–149
descriptive statistics
, 127
dominance of
, 112
ethical behavior
, 113
experimental method
dependent variable
, 123–125
independent variable
, 122–123
mediating variable
, 126
participants
, 126
two-stage experimental design
, 121
follow-up questions
, 149–152
hypothesis tests
research question
, 130–133
supplemental analyses
, 133–135
tests of
, 128–130
microeconomics
, 135
payment claim form
, 152
self-fulfilling prophecy
, 112, 114, 137
empirical evidence, theoretical assumptions and ethical behavior
, 118–119
and ethical behavior
, 117–118
hypothesis and research questions
, 119–121
social science theories
, (See Social science theories)
self-interest act
, 112
self-selection effects
, 113
unethical behavior
, 112–113
Wall Street Game
, 142
AICPA Code of Professional Conduct
IMA Statement of Ethical Professional Practice
, 157
Responsibilities Principle
, 157
unethical decisions
, 156
Whistleblowing Literature
, 157–159
Animal Rights
, 97
Association for Certified Fraud Examiners (ACFE)
, 154
Auditors’ commitment
Additional Analysis: Social Desirability Bias
, 43–44
beliefs and behavioural patterns
, 21
client–auditor relationship
, 21
code-law jurisdictions
, 45
companies’ financial statements
, 20, 21
demographic characteristics
, 31–32
descriptive results
, 32
ethical decision making
, 18, 20
ethical judgements
, 20
Framework for Audit Quality
, 21
hypothesis development
academic literature
, 28
Additional Analysis: Social Desirability Bias
, 29
independence enforcement
, 24–25
organisational ethical culture
, 26–27
partial least squares (PLS) analysis
, 29
public interest commitment
, 22–24
Self-Reported Unprofessional Behaviour model
, 28–29
unprofessional behaviour, ethical acceptability
, 27–28
independence enforcement focus
, 18, 20
institutional regulatory framework
, 19
International Auditing and Assurance Standards Board (IAASB)
, 19, 21
International Federation of Accountants (IFAC)
, 45
International Standard of Quality Control
, 46
partial least squares (PLS) results
, 33, (See also Partial least squares (PLS))
professional behaviours
, 19
psychological sub-processes
, 22
psychology and organisational behaviour
, 19
public confidence restoration
, 18
relationship-based independence
, 21
sample and data collection
, 29–30
unethical behaviours
, 18
variables measurement
, 30–31
B
Black–Scholes model
, 115–116
Business in society
, 9
Business leader vocation
, 5
Business practice
, 9–11
C
Catholic Social Teaching (CST)
business leader vocation
, 5
capitalism
, 4
economic efficiency
, 4
faith-based perspective
, 5
free market systems
, 5
Pontifical Council Report
, 4
principles
, 3
Roman Catholic Church, doctrine of
, 3
themes
, 4
Code-law jurisdictions
, 45
Code of Conduct
Corporate Ethics Group
, 56
Corporate Social Responsibility
, 57
economic principles
, 54
ethical culture
, 75–78
globalization
, 54, 56
institutionalization processes
, 55
institutionalizing ethics
Corporate Code of Ethics
, 60
diagnostic controls
, 61
interactive controls
, 60–61
levers for
, 62–63
management beliefs
, 59
moral legitimacy
, 59
stakeholder power and interests
, 59
institutions, definition
, 56–57
legitimacy and firm identity
, 57–59
management tools and techniques
, 55
market-based institutional forms
, 57
socio-political and historic factors
, 54
stakeholder activism
, 54
Tata Group
, (See Tata Group)
Transparency International’s Corruption Perception Index
, 54–55
Community Game
, 143
Complementary perspective
, 91, 104
Corporate Code of Ethics
, 60
Corporate Ethics Group
, 56
Corporate social responsibility (CSR)
, 57
data and measurements
add Minorities and Women to Board
, 97
Animal Rights
, 97
concerns indicator
, 95
control variables
, 96, 99
dependent variable
, 93–95
Environmental Issues
, 97
Health Issues
, 97
Human Rights
, 97
Labor Issues
, 98
Political Issues
, 98
sample selection
, 92–93
STATS database
, 95, 96
Sustainability Reports
, 98
Total CSR Strengths
, 96
descriptive statistics
, 99–100
shareholder-sponsored CSR proposal type
, 100–101
legitimacy
, 85
MSCI STATS
, 106
regression results
, 100–104
shareholder-sponsored CSR proposals
, 84
broad-based research
, 88
corporate governance
, 87
outcomes
, 88
post-voting corporate behavior
, 89
process
, 87
regulations based
, 87
type
, 87
stakeholder activism
, 84
theory and hypothesis development
complementary perspective
, 91, 104
economic behavior with social relations
, 89–90
research question
, 92
sufficiency perspective
, 91–92
value-rational goals
, 85
Corus acquisition
, 77
D
Decision making
, 2
Defining Issues Test (DIT) P-score
, 154
Descriptive statistics
, 99–100, 127
moral reasoning
, 161
shareholder-sponsored CSR proposal type
, 100–101
Diagnostic controls
, 61
Tata Group
code implementation
, 75
codes, measures and diagnostics
, 71–73
ethics awareness and training
, 70, 71
ethics council and concern management
, 73, 74
management system
, 70
organizational hierarchy
, 75
Sensitization Modules
, 71
vendor satisfaction
, 73
Double entry accounting systems
, 2
E
Environmental Issues
, 97
F
Facilitation payments
, 76
Formal information systems
, 61
Framework for Audit Quality
, 21
Free market systems
, 5
G
Globalization
, 54, 56, 63–64
H
Hall Professionalism Scale
, 172
Harman’s Single-Factor Test
, 33, 47
Health Issues
, 97
Human Rights
, 97
Hypothesis development, auditors’ commitment
academic literature
, 28
Additional Analysis: Social Desirability Bias
, 29
independence enforcement
, 24–25
organisational ethical culture
, 26–27
partial least squares (PLS) analysis
, 29
public interest commitment
, 22–24
Self-Reported Unprofessional Behaviour model
, 28–29
unprofessional behaviour, ethical acceptability
, 27–28
I
IMA Statement of Ethical Professional Practice
, 157
Impression management (IM) scale
, 160
Independence enforcement
, 18, 20, 24–25
measurement model
, 34
structural model
, 39
variables measurement
, 30
Institute of Management Accountants (IMA)
, 172–173
Institutionalization processes
, 55
Institutionalizing ethics
Corporate Code of Ethics
, 60
diagnostic controls
, 61
interactive controls
, 60–61
levers for
, 62–63
management beliefs
, 59
moral legitimacy
, 59
stakeholder power and interests
, 59
Institutional regulatory framework
, 19
Interactive controls
, 60–61
Tata Group
, 69–70
International Auditing and Assurance Standards Board (IAASB)
, 19, 21
International Federation of Accountants (IFAC)
, 45
International Standard of Quality Control
, 46
M
Malcolm Baldridge Model
, 64
Management accountants’ professionalism and ethics
coefficient estimates
, 180–182
decision-making process
, 170
ethical judgments
, 184
literature review and hypothesis development
attitudinal attributes
, 172
ethical judgment
, 173
Hall Professionalism Scale
, 172
Institute of Management Accountants (IMA)
, 172–173
multidimensional approach
, 173
relativism
, 174
research methodology
, 175–179
self-regulation
, 174
social obligation
, 175
moral equity and contractualism
, 171
multidimensional concept
, 170
multidimensional factors
, 170
OLS regressions of ethical rationales
, 180, 182
professional affiliation
, 171
professional attributes
, 170
professional autonomy
, 171, 174
professional dedication
, 171
relativism
, 180
reliability measures
, 179
self-concept
, 170
self-regulation
, 183
social obligation
, 180
Microeconomics
, 135
Moral judgement/reasoning
, 22
Moral motivation and character
, 22
Moral reasoning
AICPA Code of Professional Conduct
IMA Statement of Ethical Professional Practice
, 157
Responsibilities Principle
, 157
unethical decisions
, 156
Whistleblowing Literature
, 157–159
Association for Certified Fraud Examiners (ACFE)
, 154
Defining Issues Test (DIT) P-score
, 154
demographics
, 159, 160
descriptive statistics
, 161
ethical decision-making literature
, 155–156
Impression management (IM) scale
, 160
limitations
, 163–164
pearson correlation coefficients
, 161, 162
regression results
, 162
Moral sensitivity
, 22
O
Organisational ethical culture
, 26–27
measurement model
, 34
structural model
, 40, 42
variables measurement
, 30–31
P
Pacioli, L.
business
, 2–3
and Catholic Social Teaching (CST)
, 13–14
history of
, 5–7
Partial least squares (PLS)
analysis
, 29
measurement model
average variance extracted (AVE) measure
, 37
composite reliability (CR)
, 37
correlation matrix
, 37, 38
discriminant validity
, 37, 39
reliability and validity
, 34–36
variables
, 34
structural model
control variable age
, 42
cross-validated redundancy index
, 42
evaluation of
, 38
explanatory power
, 42
path coefficients
, 38, 39
results
, 39–41
variance
, 42, 43
Pearson correlation coefficients
, 161, 162
Pontifical Council Report
, 4
Public interest commitment
, 22–24
measurement model
, 34
structural model
, 39
variables measurement
, 30
R
Rule-based approach
, 24
S
Sarbanes-Oxley Act (SOX)
, 24
Self-fulfilling prophecy
, 112, 114, 137
empirical evidence, theoretical assumptions and ethical behavior
, 118–119
and ethical behavior
, 117–118
hypothesis and research questions
, 119–121
social science theories
, (See Social science theories)
Self-Reported Unprofessional Behaviour model
, 28–29
measurement model
, 34
structural model
, 39
variables measurement
, 31
Shareholder-sponsored CSR proposals
, 84
broad-based research
, 88
corporate governance
, 87
outcomes
, 88
post-voting corporate behavior
, 89
process
, 87
regulations based
, 87
type
, 87
Social science theories
Black–Scholes model
, 115–116
economics theories
, 115
event/behavior
, 114–115
ex-post interpretive descriptions
, 116
language frames thought and behavior
, 115
money maximizing model
, 117
“perfect competition,”
, 116
STATS database
, 95, 96
Structural equation modelling (SEM)
, 33
Sufficiency perspective
, 91–92
Summa
, 3, 4
accounting profits
, 7–9
business in society
, 9
business practice
, 9–11
Catholic Social Teaching (CST) values
, 7
undivided life
, 11–13
Sustainability Reports
, 98
T
Tata Business Excellence Model (TBEM)
, 64
Tata Group
beliefs and boundaries
codes
, 65
cultural and moral legacies
, 65
environmental regulations
, 67
external and internal factors
, 65
free markets
, 66
global competition
, 65
institutionalization process
, 67
introspection and vision
, 64–65
organizational ethics
, 65, 66
pressures and unethical behavior
, 68
sustainability
, 67
whistle blowing policy
, 68
British colonialism
, 63
code institutionalization
, 68–69
diagnostic controls
code implementation
, 75
codes, measures and diagnostics
, 71–73
ethics awareness and training
, 70, 71
ethics council and concern management
, 73, 74
management system
, 70
organizational hierarchy
, 75
Sensitization Modules
, 71
vendor satisfaction
, 73
ethical culture
, 75–78
ethical principles
, 63
globalization
, 63–64
interactive controls
, 69–70
Malcolm Baldridge Model
, 64
Tata Business Excellence Model (TBEM)
, 64
Transparency International’s Corruption Perception Index
, 54–55
U
Undivided life
, 11–13
Unprofessional behaviour, ethical acceptability
, 27–28
measurement model
, 34
structural model
, 42
variables measurement
, 31
U.S. Catholic Bishops’ themes
, 4
W
Wall Street Game
, 142
Western capitalism
, 14
Whistle blowing policy
, 68
- Prelims
- Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility
- The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour
- Legitimacy and Institutionalization ofCode of Conduct: The Management of Business Ethics
- External CSR Rating Influence on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals
- Self-fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior
- The Impact of Moral Reasoning on Whistleblowing Intentions
- Management Accountants’ Professionalism and Ethics
- Index