Research on Professional Responsibility and Ethics in Accounting, Volume 12 (Research on Professional Responsibility and Ethics in Accounting) (Research ... Responsibility and Ethics in Accounting)

231 Pages·2008·1.32 MB·English

by  Cynthia Jeffrey

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
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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