Research on Professional Responsibility and Ethics in Accounting, Volume 9 (Research on Professional Responsibility and Ethics in Accounting) PDF
Preview Research on Professional Responsibility and Ethics in Accounting, Volume 9 (Research on Professional Responsibility and Ethics in Accounting)
RESEARCHONPROFESSIONALRESPONSIBILITYANDETHICS INACCOUNTING VOLUME9 (formerlyResearchonAccountingEthics) RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING EDITEDBY CYNTHIA JEFFREY IowaStateUniversity,Ames,USA 2004 Amsterdam–Boston–Heidelberg–London–NewYork–Oxford Paris–SanDiego–SanFrancisco–Singapore–Sydney–Tokyo RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING (formerlyResearchonAccountingEthics) Series Editor: Cynthia Jeffrey Volumes1–5: SeriesEditor:LawrencePoneman Volumes6–8: SeriesEditor:BillN.Schwartz ELSEVIERB.V. ELSEVIERInc. ELSEVIERLtd ELSEVIERLtd SaraBurgerhartstraat25 525BStreet,Suite1900 TheBoulevard,Langford 84TheobaldsRoad P.O.Box211 SanDiego Lane,Kidlington London 1000AEAmsterdam CA92101-4495 OxfordOX51GB WC1X8RR TheNetherlands USA UK UK ©2004ElsevierLtd.Allrightsreserved. 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ISBN:0-7623-1125-8 ISSN:1574-0765(Series) (cid:1)∞ThepaperusedinthispublicationmeetstherequirementsofANSI/NISOZ39.48-1992(Permanenceof Paper).PrintedinTheNetherlands. CONTENTS LISTOFCONTRIBUTORS vii EDITORIALINFORMATION ix BUSINESSSTUDENTS’WILLINGNESSTOENGAGEIN ACADEMICDISHONESTYANDWHISTLE-BLOWING RaefA.Lawson 1 THEINFLUENCEOFPOLITICALIDEOLOGYONDIT SCORES:FACTORARTIFACT? RichardA.Bernardi,DavidF.BeanandDawnW.Massey 21 ETHICSINAUDITING:ANEXAMINATIONOFAUDITOR INDEPENDENCE Mark.C.MitschowandNaderAsgary 49 CORPORATESOCIALPERFORMANCE:EMPIRICAL EVIDENCEONCANADIANFIRMS LoisS.MahoneyandRobinW.Roberts 73 THEMORALANDCULTURALREASONINGOFIPO ACCOUNTANTS:ASMALLSAMPLESTUDY JohnT.Sennetti,TaraJ.ShawverandPatriciaC.Bancroft 101 ACCOUNTINGETHICS:ASTUDYOFPROFESSIONAL INDEPENDENCESTATUSOFACCOUNTINGFIRMSIN BOTSWANA N.S.BonuandE.G.Kitindi 129 v vi ETHICSOFVIRTUEANDETHICSOFDUTY:DEFINING THENORMSOFTHEPROFESSION MaryS.DoucetandThomasA.Doucet 147 TRUSTASATHREATTOINDEPENDENCE:EMOTIONAL TRUST,AUDITOR-CLIENTINTERDEPENDENCE,AND THEIRIMPACTONPROFESSIONALSKEPTICISM MichaelK.Shaub 169 GENDERDIFFERENCESANDEFFECTSOFPRESSURE FROMSUPERIORSINTAXCOMPLIANCEDECISIONSIN CLASSROOMETHICSINTERVENTIONS HemaRaoandAlirezaDaneshfar 189 ETHICALCONSIDERATIONSINCPAATTITUDES REGARDINGTHEACCEPTANCEOFCOMMISSIONSAND CONTINGENTFEES ElizabethValleryMulig,ThomasJ.Phillips,Jr.and L.MurphySmith 215 LIST OF CONTRIBUTORS NaderAsgary SchoolofBusiness,SUNYCollegeat Geneseo,USA PatriciaC.Bancroft AccountingandFinanceDepartment, BridgewaterStateCollege,USA DavidF.Bean HaganSchoolofBusiness,IonaCollege,USA RichardA.Bernardi GabelliSchoolofBusiness,RobertWilliams University,USA N.S.Bonu DepartmentofAccountingandFinance, UniversityofBotswana,Africa AlirezaDaneshfar AccountingDepartment,SchoolofBusiness, UniversityofNewHaven,USA MaryS.Doucet DepartmentofFinanceandAccounting, CaliforniaStateUniversityBakersfield,USA ThomasA.Doucet DepartmentofFinanceandAccounting, CaliforniaStateUniversityBakersfield,USA E.G.Kitindi DepartmentofAccountingandFinance, UniversityofBotswana,Africa RaefA.Lawson SchoolofBusiness,UniversityatAlbany, StateUniversityofNewYork,USA LoisS.Mahoney DepartmentofAccountingandFinance, EasternMichiganUniversity,USA DawnW.Massey CharlesF.DolanSchoolofBusiness,Fairfield University,USA MarkC.Mitschow SchoolofBusiness,SUNYCollegeat Geneseo,USA vii viii LISTOFCONTRIBUTORS ElizabethValleryMulig DepartmentofFinancialandInformation Systems,ColumbusStateUniversity,USA ThomasJ.PhillipsJr. SchoolofProfessionalAccountancy, LouisianaTechUniversity,USA RobinW.Roberts SchoolofAccounting,UniversityofCentral Florida,USA JohnT.Sennetti HuizengaSchoolofBusiness& Entrepreneurship,NovaSoutheastern University,USA MichaelK.Shaub SchoolofBusinessandAdministration,St. Mary’sUniversity,USA TaraJ.Shawver AccountingandFinanceDepartment,King’s College,McGowanSchoolofBusiness,USA L.MurphySmith DepartmentofAccounting,TexasA&M University,USA HemaRao DepartmentofAccounting,FinanceandLaw, SchoolofBusiness,SUNY-Oswego,USA EDITORIAL INFORMATION ManagingEditor CynthiaJeffrey DepartmentofAccounting CollegeofBusiness IowaStateUniversity SeniorEditor BillN.Schwartz SchoolofBusinessandEconomics UniversityofIndianaSouthBend CaseEditor StevenM.Mintz DepartmentofEconomics ClaremontMcKennaCollege EditorialReviewBoard MohammedAbdolmohammadi RichardBernardi BentleyCollege RogerWilliamsUniversity ElizabethDreikeAlmer SusanBorkowski PortlandStateUniversity LaSalleUniversity MaryBethArmstrong CharlesCullinan CaliforniaPolytechnicState BryantCollege University,SanLuisObispo RonaldDavidson VickyArnold ArizonaStateUniversityWest UniversityofConnecticut StanDavis AndrewBailey IndianaUniversity–Purdue UniversityofIllinois University, Ft.Wayne C.RichardBaker UniversityofMassachusetts- ToddDeZoort Dartmouth UniversityofAlabama ix x EDITORIALINFORMATION JesseDillard MichaelA.Pearson PortlandStateUniversity KentStateUniversity MaryS.Doucet RobinRadtke CaliforniaStateUniversity UniversityofTexasatSanAntonio Bakersfield SaraReiter DannFisher SUNY-Binghampton KansasStateUniversity RobinRoberts TimothyJ.Fogarty UniversityofCentralFlorida CaseWesternReserveUniversity PamelaRoush MartyFreedman UniversityofCentralFlorida TowsonUniversity BernadetteRuf KarenHooks UniversityofAkron FloridaAtlanticUniversity DonaldSamelson SteveKaplan ColoradoStateUniversity ArizonaStateUniversity MikeSchadewald JuliaKarcher UniversityofWisconsin– UniversityofLouisville Milwaukee SaraKenny JoeSchultz CollegeofSt.Mary,Omaha ArizonaStateUniversity JimLampe JohnSennetti TexasTechUniversity NovaSoutheasternUniversity MorleyLemon MichaelShaub UniversityofWaterloo St.Mary’sUniversity SteveLoeb L.MurphySmith UniversityofMaryland TexasA&MUniversity MarkMitschow CharlesStanley SUNYCollegeatGeneseo BaylorUniversity BruceOliver KentSt.Pierre RochesterInstituteofTechnology UniversityofDeleware CarlJ.Pacini JohnSweeney FloridaGulfCoastUniversity WashingtonStateUniversity
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