| Description |
1 online resource (ix, 198 pages) : illustrations |
| Series |
Research on professional responsibility and ethics in accounting ; volume 21 |
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Research on professional responsibility and ethics in accounting ; volume 21
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| Contents |
Intro; RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING; Contents; Editorial Information; Editor; Editorial Review Board; List of Contributors; Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility; Introduction; Business, Capitalism, and Catholic Social Teaching; Luca Pacioli and His Times; Lessons from the Summa; The Purpose of Accounting Profits; The Purpose of Business in Society; The Practice of Business as It Relates to Accounting; The Undivided Life; Pacioli and CST; Summary and Conclusion; Compliance with Ethical Standards |
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Additional Analysis: Social Desirability BiasDiscussion and Conclusions; References; Legitimacy and Institutionalization of Code of Conduct: The Management of Business Ethics; Introduction; Codes, Legitimacy, and Institutionalization: A Framework; Legitimacy and Firm Identity; Institutionalizing Ethics: Levers of Control; The Management of Business Ethics: The Tata Group Case; Beliefs and Boundaries; Code Institutionalization: Interactive and Diagnostic Controls; Interactive Controls: Communicating Codes; Diagnostic Controls: Gauging Goal Congruence |
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Maintaining an Ethical Culture: A Balancing ActConclusion: Esteeming a Good Name; References; External CSR Rating Influences on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals; 1 Introduction; 2 Literature Review; 2.1 The CSR Shareholder Proposal Mechanism; 2.2 CSR Proposal Studies; 3 Theory and Hypothesis Development; 3.1 CSR Proposals: The Merging of Economic Behaviorwith Social Relations; 3.2 The Relationship between CSR Activities and Shareholder Support for CSR Proposals; 3.2.1 The Complementary Perspective; 3.2.2 The Sufficiency Perspective; 3.2.3 Research Question |
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4 Data and Measurements4.1 Sample Selection; 4.2 Variables and Measurement; 4.2.1 Dependent Variable: Measures of Shareholder Support; 4.2.2 Main Independent Variables of Interest; 4.2.3 Control Variables; 5 Results; 5.1 Descriptive Statistics; 5.2 Descriptive Data on the Extent and Type of Current Shareholder-Sponsored CSR Proposals; 5.3 Regression Results; 6 Summary and Implications; References; Self-Fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior; Introduction; Literature Review and Hypothesis Development |
| Summary |
Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face |
| Bibliography |
ReferencesThe Influence of Auditors' Commitment to Independence Enforcement and Firms' Ethical Culture on Auditors' Professional Values and Behaviour; Introduction; Previous Literature and Hypothesis Development; Hypothesis Development; Independence Enforcement; Organisational Ethical Culture; Ethical Acceptability of Unprofessional Behaviour; Other Control Variables; Method; Sample and Data Collection; Measurement of Variables; Results; Demographic Characteristics; Descriptive results; Partial Least Squares Results; Measurement Model; Structural Model |
| Notes |
Social Science Theories as Self-Fulfilling Prophecies |
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Online resource; title from digital title page (viewed on May 04, 2018) |
| Subject |
Accountants -- Professional ethics
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Accounting -- Moral and ethical aspects
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Auditing -- Moral and ethical aspects
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Auditors -- Professional ethics
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Business ethics.
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Economics, finance, business & management.
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Accountants -- Professional ethics
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Accounting -- Moral and ethical aspects
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Auditing -- Moral and ethical aspects
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Auditors -- Professional ethics
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Business ethics
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| Form |
Electronic book
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| Author |
Jeffrey, Cynthia, editor.
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| ISBN |
9781787549722 |
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1787549720 |
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9781787549746 |
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1787549747 |
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9781787549739 |
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1787549739 |
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