Index
2023; Emerald Publishing Limited; Linguagem: Inglês
10.1108/s1574-076520230000025011
ISSN1574-0765
Tópico(s)Law, Economics, and Judicial Systems
ResumoCitation (2023), "Index", Shawver, T.J. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 25), Emerald Publishing Limited, Bingley, pp. 201-207. https://doi.org/10.1108/S1574-076520230000025011 Publisher: Emerald Publishing Limited Copyright © 2023 Tara J. Shawver INDEX ABCFO, 110 ABDISEXP, 110 ABPROD, 110 Academic unethical behavior, 59 Accountants, 53 career success, 3 Accounting accounting-specific soft skills capabilities, 5 applying military-based term soft skills to, 5 ethics, 170–171 literature, 5 practitioner groups, 29 profession, 52 professionals, 177 researchers, 52 soft skills relevance in context of accounting education, 5–18 Accounting and Auditing Enforcement Releases (AAERs), 26 Accounting Conceptual Framework, 104 Accrual management, 106 Accrual-based earnings management, 104 Accuracy on CDS5y, 140 of managers’ earnings forecasts, 134 Agency problem, 131 American Accounting Association (AAA), 2 American Institute of Certified Public Accountants (AICPA), 149, 165, 178 Code of Professional Conduct, 80 American Psychiatric Association (APA), 150 ANCOVA model, 37 Anonymous channels, 80 Anonymous whistleblowing reports, 80 ANOVA model, 36–37 Anti-fraud controls, 156 Association of Certified Fraud Examiners (ACFE), 52–53, 80, 151, 157 Audit Analytics analysis (2019), 34 Audit firms, 159 Audit partner, 28 Audit planning, 167 Audit procedures, 175 Audit risk, 172 Auditing, 170 profession, 172 Auditors, 169 implications for, 156–160 Average variance extracted (AVE), 62 Bachelor's degree, 35 Beating firm (BEF), 118 Bedford Committee (1986), 2 Big-Four firms (BIG4), 116 Business ethics, 81 professionals, 53 California Air Resources Board (CARB), 182, 185 Casino gambling casino expansion and expected increase in problem gamblers, 152–155 implications for auditors, 156–160 problem gambling and workplace fraud in casino regions, 151–152 Casino saturation, 155 Casinos in United States, 150 Center for Audit Quality (CAQ), 27 Center for Research in Security Prices (CRSP), 109 Center for Research in Security Prices value-weighted index (CRSPVW), 112 CEO, 33, 46, 192 CFO, 194 Circular process, 53 “Clean diesel” engine, 182, 184 Cognitive dissonance, 69 Collaboration, (see Teamwork) Commissions of cheating, 58 Committee of Sponsoring Organizations of Treadway Commission (COSO of Treadway Commission), 26 Communication, 15 skills, 2 COMPUSTAT, 110, 132 Confirmatory factor analysis (CFA), 62 Connecticut casinos, 153 Construct reliability (CR), 62 Continental Army Command (CONAR C), 4 Continuous learning, 14 Control risk, 167 Control variables for testing, 109 Corporate governance, 131, 176, 183 Correlation analysis, 63 correlation matrix with pearson product correlations, 64 Cost of goods sold (COGS), 106 Court filings, 185 COVID-19 pandemic, 151 Credit cards, 166 Credit default swaps (CDS), 127 background, literature review, and hypotheses development, 130–132 contract, 127 descriptive statistics, 134–137 empirical results, 134 initiation, 130 market, 129 research design, 132–134 sample selection, 132 sensitivity tests, 141–142 tests of CDS Initiation, 137 tests of H1a and H1b, 138–140 tests of H2, 140–141 Critical thinking process, 15–17 Dark Triad instrument, 87 machiavellianism, 102 narcissism, 102 personality characteristics, 78–79, 86, 91 personality questions, 102 personality traits, 81–82, 94 psychopathy, 102 and whistleblowing channels, 81–84 Data skills, 14 Delphi technique, 34 Dependent variables, 35, 86, 117, 119 Descriptive statistics, 61 Detection risk, 167 Drop box, 80 Due care, 169, 171 Earnings forecasts accuracy, 129 management, 107 Embezzlements, 154 Emerging Market Investment Fund 1A (EMIF1A), 167 Employees’ benefits programs, 159 Engagement planning, 156 Ethical challenges data and sample, 113–117 literature review and hypotheses development, 105–109 main models, 111–113 measures of RM, 109 measures of short selling activity, 110 research design, 109 results, 117–123 Ethical cues, 28 Ethical decision, 31 making, 197 Ethical decision-making model, 54–55 Ethical intentions, 54 Ethical leadership, 192 Ethical prime, 68 Ethical values, 2, 17–18 Ethics literature, 54–55, 69 Ethics Resource Center (ERC), 27, 52, 78 Exploratory factor analysis (EFA), 61 EFA-CFA process, 61–63 External auditors, 156 External mechanisms, 176 External monitoring mechanisms, 105 Feedback loop, 69 Financial industry, 114 Financial reporting, 104 comprehension check, 34–35 decisions, 29 empirical results, 34 hypotheses testing, 35–39 limitations, 39–41 literature review and hypotheses development, 29–32 research method, 33–34 sample demographics, 35 Financial statement fraud, 170 Firm performance, 113 Forecast accuracy, 129 Foreign Corrupt Practices Act, 17 Foreign Security Forces (FSF), 4 Foxwoods casino, 153–154 Frauds in nonprofit organizations, 157 triangle components, 156 GAAP, 104 Gambling-related frauds, 150 Gambling-related occupational frauds, 150 Gambling-related workplace frauds, 150, 157 Gen Z members, 79 Gender and whistleblowing channels, 84 Generally Accepted Auditing Standards (GAAS), 165 Green Car of the Year Awards, 182 Hard skills, 5, 14 Hard-core pornography, 3 High-growth firms, 119 Hypotheses testing, 35 analysis of depreciable life recommended by based on perception of situation as ethical dilemma, 39 analysis of depreciable life recommended by others based on tone and tune, 36 analysis of perception of situation as ethical dilemma based on tone and tune, 38 Incentives, 156 Independent variables, 86 Pearson Correlations, 88–89 Indiana Society of Certified Public Accountants (INCPA), 15 Information asymmetry, 104 Institute of Management Accountants (IMA), 26, 196 code, 198 competence, 190 confidentiality, 190 credibility, 190 integrity, 190 members, 190 overarching ethical principles, 190 principles, 190 resolving ethical issues, 191 standards, 190 Statement of Ethical Professional Practice, 80, 190 Institutional Brokers Estimate System (IBES), 113 Institutional investors, 128, 130, 143 Internal auditors, 156 Internal mechanisms, 176 Internal organizational compliance programs, 52 Internalization, 60 International Council on Clean Transportation study (ICCT study), 185 International Federation of Accountants (IFAC), 26 Interpersonal skills, 15–16 Just meet analysts forecasts (JMEF), 118 Just-meeting-firm (JMEF), 118 Leadership, 2, 17 Machiavellianism, 81, 102 Management, 105 earnings forecasts, 129 forecast, 133 Managerial earnings forecasts, 132 Market leaders, 112, 121 Market-to-book ratio (MTB ratio), 109, 134 Master's degree, 35 Mediation of moral identity and moral disengagement by unethical intentions, 59 Military-based term soft skills to accounting, applying, 5 Millennials, 79 Mindfulness of moral standards, 31 Missing firms (MISSEF), 118 Modified Restructuring clauses (MR clauses), 132 Mohegan Sun casino, 154 Moral disengagement, 52, 54, 56–58, 61, 70 mediation of moral disengagement by unethical intentions, 59 Moral identity, 53, 55–56, 60–61 mediation of moral identity by unethical intentions, 59 trait of, 60 Moral intensity, 31, 66, 68 and compliance, 32 model, 41 Moral self-regulation, 57 Moral values, 2, 17–18 Multiple reporting channels, 78, 81 Narcissism, 79, 81, 102 Narcissists, 81 National Commission on Fraudulent Financial Reporting (1987), 26 National Gambling Impact Study Commission (NGISC), 152 Net operating assets (NOA), 109 Non-management level employees, 78 Non-sharable problems, 159 Nonpublic information, 130 Omissions, 52, 58 Opportunistic argument, 104, 106–107 Opportunity, 150, 156 Panasonic Corporation, 27 Pathways Commission (2012), 2–3 Pearson correlation coefficients, 116 Personal compensation, 167, 177 Potential Red Flags, 167 PPG Industries, Inc., 27 Private moral identity, 60 Problem gamblers, casino expansion and expected increase in, 152–155 Problem gambling, 159(see also Casino gambling) in casino regions, 151–152 problem gambling-related frauds, 154 Problem solving process, 2, 15–17 Professional competencies, 19 Professional demeanor, 15–16 Professional skepticism, 169 application of, 174 Psychopathy, 82, 102 Public Company Accounting Oversight Board (PCAOB), 52, 149, 156, 175 Public moral identity, 60 Qatar Holding LLC, 182 Rationalization, 156 Real activities, 104 Real earnings management, 105 Reference entities, 130 Regression, 138 Reporting mechanisms, 80, 86 Research, Analyze, Decide, Act, Reflect model (RADAR model), 17–18 Research instrument, 46 questions, 46–49 versions, 46–50 Resolution process, 191 Return on assets (ROA), 109, 134 Return volatility (RetVol), 140 Roundtripping mechanism, 166, 168 Sales contracts, 110 Sample demographics, 35 demographic variables, 35 Sarbanes Oxley Act (2002) (SOX), 26, 80, 106 Securities and Exchange Commission (SEC), 27, 52, 70 Self-concept maintenance theory, 28, 32, 40 Self-management, 2, 17–18 Selling, general and administrative expense (SG&A), 106 Sensitivity tests, 141–142 Seven-point Likert type scale, 61 Short interest, 110 Short sellers, 105, 108 Short selling, 106 Signaling theory, 104, 121 Small businesses, 159 Social exchange theory, 82 Social-cognitive theory, 56 Soft skills, 2–3 for accounting professionals, 5 capabilities, 14, 15–16 communication, 15 determining accounting-specific soft skills capabilities, 5–18 developing accounting-specific definition of “soft skills”, 4–5 empirical research on soft skills for accounting professionals, 6–9 empirical research on soft skills mapped to de Villiers, 10–13 ethical and moral values, 17–18 leadership and teamwork, 17 problem solving and critical thinking, 15–17 relevance in context of accounting education, 5 self-management, 17 Star Corporation, 101 Stock market-related control variables, 134 Structural equation modeling, 54, 69, 71 Supervisory Board of Volkswagen AG, 184 SurveyMonkey, 33 Symbolization, 60 Teaching notes, 192 case questions, 192–196 evidence of efficacy, 197–199 implementation guidance, 196–197 intended course and audience, 192 learning objectives, 196 Team assignments, 19 Teamwork, 17 skills, 2, 17 Technology skills, 14–15 Thinking skills, 2 Tone at the top, 33–34 “Top management”, 27 Treadway Commission, 26 Tune in the middle, 33–34 Unethical behavior, 53–55, 59, 61 Unethical commissions/omissions, 55, 61 assessment of construct validity, 62 CFA measurement model, 63 contributions, 69 correlation analysis, 63 correlation matrix with Pearson product correlations, 67 descriptive statistics, 61 descriptive statistics and ANCOVA results of moral intensity for supplemental study 2, 68 EFA-CFA Process, 61–63 hypothesis testing, 63–66 limitations, 70 literature review and hypotheses, 54 measures, 60 mediation of moral identity and moral disengagement by unethical intentions, 59 mediation testing, 66 methodology, 59 moral disengagement, 61 moral identity, 60–61 moral identity and unethical intentions, 55–56 procedure, 60 results, 61 sample, 59–60 structural equation model, 65 Supplemental Analysis, 66 supplemental study, 66–68 test of hypotheses, 65 unethical intentions and behavior, 54–55 unethical intentions and moral disengagement, 56–58 Unethical intentions, 54–58 mediation of moral identity and moral disengagement by, 59 United States casinos, 151–152 Univariate analysis, 29, 135 US Army, 5 US Environmental Protection Agency (EPA), 182 Utility industry, 114 Value conflicts, 192 Variable definitions, 115, 147 Visa, 166 Volkswagen AG, 182 case, 181–182 case questions, 187–188 commitment, 183 company background, 182–187 customers, 193 Group Code of Conduct, 183 Web-based survey, 33 Whistleblowers, 52, 78, 81, 167 Whistleblowing, 80, 170 baby food case, 101 cases, 101 Dark Triad and, 81–84 dependent variables, 86 descriptive statistics, 87–89 evaluation of research question, 94 financial reporting case, 101 gender and, 84 independent variables, 86 intentions, 71 participants, 85 research methods, 85 results, 90 survey development, 86 tests of hypotheses, 90–94 theory and hypotheses development, 80 Wirecard, 165–167 Appropriate Audit Evidence, 167–168 audit, 168 case learning objectives, 169 evidence of efficacy and student feedback, 170–171 example responses to supplemental questions, 176–178 EY's explanation, 168–169 fraud, 171, 175 implementation guidance, 170 potential red flags, 167 questions, 169 supplemental questions to consider posing, 170 teaching notes, 171–176 Wirecard Case Grading Rubric, 179 Workplace embezzlements, 154 Workplace fraud casino expansion and expected increase in problem gamblers, 152–155 in casino regions, 151–152 implications for auditors, 156–160 problem gambling and workplace fraud in casino regions, 151–152 World Green Car Award (2010), 182 Book Chapters Prelims Chapter 1: Professional Competencies for Accountants: Advancing Our Understanding of Soft Skills Chapter 2: The Influence of Tone at the Top, Tune in the Middle, and Self-concept Maintenance on Financial Reporting Decisions Chapter 3: The Role of Moral Disengagement and Moral Identity in Unethical Commissions and Omissions Chapter 4: The Impact of Dark Triad Personality Traits and Gender on Whistleblowing Decisions Chapter 5: Ethical Challenges Regarding Earnings Management, Short Sellers, and Real Activities Manipulation Chapter 6: The Effect of CDS Initiation on the Quality of Earnings Forecasts Chapter 7: Casino Gambling and Workplace Fraud – Implications for Auditors Chapter 8: Deficiencies in the Audit of Wirecard: A Case Study of the Enron of Germany Chapter 9: Volkswagen: Balancing Values vs Profits Index
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