Research on Professional Responsibility and Ethics in Accounting, Volume 12 (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 12 (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 Series Editor: Cynthia Jeffrey Recent Volumes: Volumes 1–5: Series Editor: Lawrence Poneman Volumes 6–8: Series Editor: Bill N. Schwartz Volumes 9–11: Series Editor: Cynthia Jeffrey RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING VOLUME 12 RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING EDITED BY CYNTHIA JEFFREY Iowa State University, USA Amsterdam – Boston – Heidelberg – London – New York – Oxford Paris – San Diego – San Francisco – Singapore – Sydney – Tokyo JAIPressisanimprintofElsevier JAIPressisanimprintofElsevier LinacreHouse,JordanHill,OxfordOX28DP,UK Radarweg29,POBox211,1000AEAmsterdam,TheNetherlands 525BStreet,Suite1900,SanDiego,CA92101-4495,USA Firstedition2008 Copyrightr2008ElsevierLtd.Allrightsreserved Nopartofthispublicationmaybereproduced,storedinaretrievalsystem ortransmittedinanyformorbyanymeanselectronic,mechanical,photocopying, recordingorotherwisewithoutthepriorwrittenpermissionofthepublisher PermissionsmaybesoughtdirectlyfromElsevier’sScience&TechnologyRights DepartmentinOxford,UK:phone(+44)(0)1865843830;fax(+44)(0)1865853333; email:permissions@elsevier.com.Alternativelyyoucansubmityourrequestonlineby visitingtheElsevierwebsiteathttp://www.elsevier.com/locate/permissions,andselecting ObtainingpermissiontouseElseviermaterial Notice Noresponsibilityisassumedbythepublisherforanyinjuryand/ordamagetopersons orpropertyasamatterofproductsliability,negligenceorotherwise,orfromanyuse oroperationofanymethods,products,instructionsorideascontainedinthematerial herein.Becauseofrapidadvancesinthemedicalsciences,inparticular,independent verificationofdiagnosesanddrugdosagesshouldbemade BritishLibraryCataloguinginPublicationData AcataloguerecordforthisbookisavailablefromtheBritishLibrary ISBN:978-0-7623-1393-8 ISSN:1574-0765(Series) ForinformationonallJAIPresspublications visitourwebsiteatbooks.elsevier.com PrintedandboundintheUnitedKingdom 08 09 10 11 12 10 9 8 7 6 5 4 3 2 1 CONTENTS LIST OF CONTRIBUTORS vii EDITORIAL BOARD ix ESTABLISHING A STANDARDIZATION SAMPLE 1 FOR ACCOUNTING STUDENTS’ DIT SCORES: A META-ANALYSIS Richard A. Bernardi and David F. Bean INSTITUTIONAL OWNERSHIP AND CORPORATE 23 POLITICAL ACTIVITY IN THE INSURANCE INDUSTRY: ETHICAL CONSIDERATIONS FOR ACCOUNTANTS Donna Bobek, Lois Mahoney and Robin W. Roberts WHAT CONSTITUTES AN ACT DISCREDITABLE? AN 47 EXPLORATORY STUDY Charlie Cullinan and Kathleen Simons CAREER AMBITION VS. CONCERN FOR OTHERS: 71 THE RELATIONSHIP OF PERSONAL VALUES TO EGREGIOUS ACCOUNTING AND FINANCIAL DECISIONS Frank Collins, Suzanne Lowensohn and Michael K. Shaub CORPORATE GOVERNANCE SYSTEMS: AN ETHICS 101 RESEARCH FRAMEWORK Steven M. Mintz v vi CONTENTS WILL CORPORATE GOVERNANCE AND 123 WHISTLEBLOWING PROVISIONS IMPROVE FINANCIAL RESPONSIBILITY? Tara J. Shawver and Todd A. Shawver MANAGERIAL INTENT AND THE 149 ETHICS OF EARNINGS MANAGEMENT Keith G. Stanga and Andrea S. Kelton SELF-SERVING BIAS, RESPONDENT KNOWLEDGE, 173 AND PERCEPTIONS OF NON-AUDIT SERVICES’ IMPACT ON AUDITOR INDEPENDENCE John M. Thornton, Alan Reinstein and Cathleen L. Miller AN INSTRUCTIONAL CASE: GORDON 203 TECHNOLOGIES INC. Steven M. Mintz and Roselyn Morris LIST OF CONTRIBUTORS David F. Bean B. D. & C. Academic Consultants, New Rochelle, NY, USA Richard A. Bernardi Roger Williams University, Bristol, RI, USA Donna Bobek University of Central Florida, Orlando, FL, USA Frank Collins Texas A&M International University, Laredo, TX, USA Charlie Cullinan Bryant University, Smithfield, RI, USA Andrea S. Kelton The University of South Florida, Tampa, FL, USA Suzanne Lowensohn Colorado State University, Fort Collins, CO, USA Lois Mahoney Eastern Michigan University, Ypsilsnti, MI, USA Cathleen L. Miller Wayne State University, Detroit, MI, USA Steven M. Mintz California Polytechnic State University, San Luis Obispo, CA, USA Roselyn Morris Texas State University, San Marcos, TX, USA Alan Reinstein Wayne State University, Detroit, MI, USA Robin W. Roberts University of Central Florida, Orlando, FL, USA vii viii LIST OFCONTRIBUTORS Michael K. Shaub Texas A&M University, College Station, TX, USA Tara J. Shawver King’s College, Wilkes-Barre, PA, USA Todd A. Shawver Lock Haven University of Pennsylvania, Lock Haven, PA, USA Kathleen Simons Bryant University, Smithfield, RI, USA Keith G. Stanga The University of Tennessee, Knoxville, TN, USA John M. Thornton Washington State University, Richland, WA, USA EDITORIAL INFORMATION Editor Cynthia Jeffrey Department of Accounting, College of Business, Iowa State University, IA, USA Case Editor Steven M. Mintz California Polytechnic State University, San Luis Obispo, CA, USA Editorial Review Board Mohammed Abdolmohammadi Charlie Cullinan Bentley College Bryant College Elizabeth Dreike Almer Stan Davis Portland State University Indiana University – Purdue University Fort Wayne Vicky Arnold University of Central Florida F. Todd DeZoort University of Alabama C. Richard Baker Adelphi University Jesse Dillard Portland State University Richard Bernardi Roger Williams University Mary Doucet Susan Borkowski California State University La Salle University Bakersfield ix
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