Research handbook on accounting and ethics

著者

書誌事項

Research handbook on accounting and ethics

edited by Marion Brivot, Charles H. Cho

（Research handbooks in accounting）

Edward Elgar, c2023

  • : cased

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the world, the Research Handbook on Accounting and Ethics discusses the ethical considerations involved in each of the major areas of activity in accounting, including external and internal auditing, tax, forensic accounting, and governance. Chapters feature discussions on the ethical implications of artificial intelligence and data analytics in accounting, the effectiveness of anti-corruption agencies in Africa, and accounting ethics education in Hong Kong and Macau. It also proposes new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives. Offering discussions on a wide range of topics and research methods, this Research Handbook will be essential reading for students and scholars in accounting ethics and business ethics. Accounting standards setters, policymakers, practitioners, and regulators will find this a useful resource for encouraging reflection on the ethical ramifications of their professional duties.

目次

Contents: Introduction to Research Handbook on Accounting and Ethics xxi Marion Brivot and Charles H. Cho PART I THE ACCOUNTING PROFESSION, ETHICS AND SOCIETY 1 Ethics and public accounting firms: Something old, something new 2 Lisa Baudot, Mouna Hazgui and Elizabeth Altiero 2 The professional responsibility of accountants as re-defined by the inclusion of the NOCLAR standard in the Code of Ethics 19 Krista Fiolleau, Pier-Luc Nappert and Linda Thorne 3 The accounting profession, corporate social responsibility, and ethics 35 Jacob B. Lennard and Robin W. Roberts 4 Bringing the ethics of things to accounting: the case of financial planning's ethical freedom and practice 50 Darlene Himick 5 Fact or fiction? Elevating accounting students' ethical sensitivity and moral reasoning with ethics education interventions 64 Steven Dellaportas, Lan Anh Nguyen and Dudu Luo PART II ACCOUNTING SPECIALTIES AND ETHICAL ISSUES 6 Auditing and ethics 84 Erica Pimentel and Cedric Lesage 7 Internal auditors in corporations and ethics 101 Like Jiang 8 How the game is played: The salience of ethical values in the field of tax work 116 Sheila Killian, Philip O'Regan, Veronica O'Regan and Ruth Lynch 9 Research on experimental tax and ethics in the 21st century: Taxpayers, tax professionals, and beyond 126 Amy Hageman and Ashley West 10 Management control systems and ethics 155 Martin Messner and Albrecht Becker 11 Artificial intelligence and data analytics: Ethical implications for accounting 168 Emilio Boulianne, Melissa Fortin and Annie Lecompte 12 Tactical ethics in corporate governance: Practicing assertiveness and patience 180 Marie-Soleil Tremblay and Bertrand Malsch 13 Fraud, management control systems, and personal ethics 191 Bernard Leca and Aziza Laguecir 14 Under the umbrella of moral disengagement: The role of antifraud experts in internal fraud management 204 Cynthia Courtois PART III ACCOUNTING ETHICS AROUND THE WORLD 15 Effectiveness of anti-corruption agencies in Africa 221 Philippe Lassou and Daniel Neiterman 16 Accounting and ethics in Nigeria and South Africa 238 Osamuyimen Egbon and Mercy Denedo 17 Challenges in promoting and enforcing international ethical standards in emerging economies: The case of accounting and auditing in Mauritius 252 Matthew Lamport, Teerooven Soobaroyen and Neeveditah Pariag-Maraye 18 Accounting ethics education in Hong Kong and Macau 267 Tiffany Cheng-Han Leung 19 Accounting ethics in Mainland China 283 Zhongwei Huang and Daoguang Yang 20 Accounting ethics in Central and Eastern Europe: The institutional conditions for (un)ethical behavior in the accounting profession 299 Catalin N. Albu and Nadia Albu PART IV ETHICAL CONSIDERATIONS IN OTHER AREAS OF ADMINISTRATIVE SCIENCES 21 Small firm value orientation plurality 314 Simon Oldham and Laura J. Spence 22 Ethical considerations in marketing: Academics, practitioners, and other marketplace actors 328 Aya Aboelenien and Karen Naaman PART V EPILOGUE: A PRACTITIONER'S PERSPECTIVE 23 Ethical mindfulness, the DNA of moral authority 344 Mikael Meir Index 358

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