Research on Professional Responsibility and Ethics in Accounting, Volume 10 (Research on Professional Responsibility and Ethics in Accounting) (Research ... Responsibility and Ethics in Accounting) PDF
Preview Research on Professional Responsibility and Ethics in Accounting, Volume 10 (Research on Professional Responsibility and Ethics in Accounting) (Research ... Responsibility and Ethics in Accounting)
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING (formerly Research on Accounting Ethics) Series Editor: Cynthia Jeffrey Volumes 1–5: Series Editor: Lawrence Poneman Volumes 6–8: Series Editor: Bill N. Schwartz Volume 9: Series Editor: Cynthia Jeffrey RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICSIN ACCOUNTING VOLUME10 (formerly Research on AccountingEthics) RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING EDITED BY CYNTHIA JEFFREY Iowa State University, Ames, USA 2005 Amsterdam – Boston – Heidelberg – London – New York – Oxford Paris – San Diego – San Francisco – Singapore – Sydney – Tokyo ELSEVIERB.V. ELSEVIERInc. ELSEVIERLtd ELSEVIERLtd Radarweg29 525BStreet,Suite1900 TheBoulevard,Langford 84TheobaldsRoad P.O.Box211 SanDiego Lane,Kidlington London 1000AEAmsterdam, CA92101-4495 OxfordOX51GB WC1X8RR TheNetherlands USA UK UK r2005ElsevierLtd.Allrightsreserved. ThisworkisprotectedundercopyrightbyElsevierLtd,andthefollowingtermsandconditionsapplytoitsuse: Photocopying Singlephotocopiesofsinglechaptersmaybemadeforpersonaluseasallowedbynationalcopyrightlaws.Permission ofthePublisherandpaymentofafeeisrequiredforallotherphotocopying,includingmultipleorsystematiccopying, copying for advertising or promotional purposes, resale, and all forms of document delivery. Special rates are availableforeducationalinstitutionsthatwishtomakephotocopiesfornon-profiteducationalclassroomuse. PermissionsmaybesoughtdirectlyfromElsevier’sRightsDepartmentinOxford,UK:phone(+44)1865843830,fax (+44)1865853333,e-mail:permissions@elsevier.com.Requestsmayalsobecompletedon-lineviatheElsevier homepage(http://www.elsevier.com/locate/permissions). IntheUSA,usersmayclearpermissionsandmakepaymentsthroughtheCopyrightClearanceCenter,Inc.,222 RosewoodDrive,Danvers,MA01923,USA;phone:(+1)(978)7508400,fax:(+1)(978)7504744,andintheUK throughtheCopyrightLicensingAgencyRapidClearanceService(CLARCS),90TottenhamCourtRoad,London W1P0LP,UK;phone:(+44)2076315555;fax:(+44)2076315500.Othercountriesmayhavealocalreprographic rightsagencyforpayments. DerivativeWorks Tablesofcontentsmaybereproducedforinternalcirculation,butpermissionofthePublisherisrequiredforexternal resaleordistributionofsuchmaterial.PermissionofthePublisherisrequiredforallotherderivativeworks,including compilationsandtranslations. ElectronicStorageorUsage PermissionofthePublisherisrequiredtostoreoruseelectronicallyanymaterialcontainedinthiswork,includingany chapterorpartofachapter. Exceptasoutlinedabove,nopartofthisworkmaybereproduced,storedinaretrievalsystemortransmittedinany formorbyanymeans,electronic,mechanical,photocopying,recordingorotherwise,withoutpriorwrittenpermission ofthePublisher. Addresspermissionsrequeststo:Elsevier’sRightsDepartment,atthefaxande-mailaddressesnotedabove. Notice NoresponsibilityisassumedbythePublisherforanyinjuryand/ordamagetopersonsorpropertyasamatterof productsliability,negligenceorotherwise,orfromanyuseoroperationofanymethods,products,instructionsor ideascontainedinthematerialherein.Becauseofrapidadvancesinthemedicalsciences,inparticular,independent verificationofdiagnosesanddrugdosagesshouldbemade. Firstedition2005 BritishLibraryCataloguinginPublicationData AcataloguerecordisavailablefromtheBritishLibrary. ISBN: 0-7623-1239-4 ISSN: 1574-0765(Series) ∞ ThepaperusedinthispublicationmeetstherequirementsofANSI/NISOZ39.48-1992(PermanenceofPaper). PrintedinTheNetherlands. Working together to grow libraries in developing countries www.elsevier.com | www.bookaid.org | www.sabre.org CONTENTS LIST OF CONTRIBUTORS vii EDITORIAL INFORMATION ix INVITED PAPER FINANCIAL REPORTING QUALITY: A FOCUS ON THE ROLE OF THE INDEPENDENT AUDITOR Andrew D. Bailey, Jr. and Audrey A. Gramling 3 MAIN ARTICLES ETHICAL TRAINING IN GRADUATE ACCOUNTING COURSES: EFFECTS OF INTERVENTION AND GENDER ON STUDENTS’ ETHICAL REASONING Mohammad J. Abdolmohammadi 37 ACCOUNTING SCHOLARS PUBLISHING IN ETHICS JOURNALS: A 30-YEAR LONGITUDINAL STUDY Richard A. Bernardi 63 CPAS IN PUBLIC PRACTICE: WHAT CODE DO THEY USE WHEN FACED WITH AN ETHICAL DILEMMA? Marshall K. Pitman and Robin R. Radtke 95 THE IMPACT OF THE SARBANES-OXLEY ACT ON THREATS TO AUDITOR INDEPENDENCE Michael K. Shaub 123 v vi CONTENTS UNETHICAL DECISION-MAKING WITH COMPUTER USAGE IN A UNIVERSITY ENVIRONMENT Bernadette M. Ruf and Stuart B. Thomas 139 THE PLACE OF ETHICS SCHOLARSHIP IN THE U.S. ACCOUNTING ACADEMY: ACCOUNTING DOCTORATES’ RESEARCH PRODUCTIVITY IN ETHICS JOURNALS Richard A. Bernardi, David F. Bean and 167 Paul F. Williams INSTRUCTIONAL CASES ANINSTRUCTIONALCASEINUSINGRECEIVABLES AS COLLATERAL FOR A LOAN: HARRISON CHEMICAL CORPORATION Steven M. Mintz and Mahmoud M. Nourayi 195 AN INSTRUCTIONAL CASE IN THE ETHICS OF THE CPA/CLIENT RELATIONSHIP: THE ROADRUNNER AND HOWARD BEAN, CPA Lawrence Webb, Brendan O’Connell, Chris Carr and 211 Mark Higgins LIST OF CONTRIBUTORS Mohammad J. Bentley College, USA Abdolmohammadi Andrew D. Bailey Jr. Office of the Chief Accountant, United States Securities and Exchange Commission, USA David F. Bean Hagan School of Business, Iona College, USA Richard A. Bernardi GabelliSchoolofBusiness,RogerWilliams University, USA Chris Carr Orfalea College of Business, California Polytechnic State University, USA Audrey A. Gramling Office of the Chief Accountant, United States Securities and Exchange Commission and Kennesaw State University, USA Mark Higgins College of Business, University of Rhode Island, USA Steven M. Mintz Department of Economics, Claremont McKenna College, USA Mahmoud M. Nourayi Department of Accounting, Loyola Marymount University, USA Brendan O’Connell SchoolofBusiness,JamesCookUniversity, Australia Marshall K. Pitman Department of Accounting, The University of Texas at San Antonio, USA Robin R. Radtke Department of Accounting, The University of Texas at San Antonio, USA Bernadette M. Ruf Department of Accounting and Finance, Delaware State University, USA vii viii LIST OFCONTRIBUTORS Michael K. Shaub School of Business and Administration, St. Mary’s University, USA Stuart B. Thomas Faculty of Management, University of Lethbridge, Canada Lawrence Webb Department of Accounting & Finance, Monash University, Australia Paul F. Williams College of Management, North Carolina State University, USA EDITORIAL INFORMATION Managing Editor Cynthia Jeffrey Department of Accounting College of Business Iowa State University Case Editor Steven M. Mintz Department of Economics Claremont McKenna College Editorial Review Board Mohammed Abdolmohammadi Susan Borkowski Bentley College La Salle University Elizabeth Dreike Almer Charlies Cullinan Portland State University Bryant College Stan Davis Vicky Arnold Indiana University – Purdue University of Connecticut University Ft. Wayne Andrew Bailey Todd DeZoort Securities and Exchange University of Alabama Commission Jesse Dillard C. Richard Baker Portland State University Adelphi University Mary Doucet Richard Bernardi California State University Roger Williams University Bakersfield ix
Description:The list of books you might like
