Research on Professional Responsibility and Ethics in Accounting
Intro -- Half Title Page -- Series Page -- Title Page -- Copyright Page -- Contents -- Editorial Board -- List of Contributors -- Chapter 1-Understanding Professional Skepticism Through an Ethics Lens: A Research Note -- Introduction -- Literature Review and Hypothesis Development -- Ethical Sensitivity -- Ethical Reasoning -- Concern for Others -- Egocentrism -- Research Method -- Measures Used to Examine the Constructs -- Results -- Conclusion and Implications -- References -- Chapter 2-CSR Performance: Governance Insights from Dual-Class Firms -- Introduction -- Prior Literature and Hypotheses -- Quiet Life -- Short-termism -- Cash Flow Wedge -- Data Source, Sample Selection and Methodology -- Research Design -- Variable Measurements -- Independent Variables -- Control Variables -- Results -- Regression Results -- Robustness Analyses -- Matched-pairs Sample Design -- Heckman Two-stage Model -- Summary and Implications -- Acknowledgments -- References -- Chapter 3-Will Cognitive Style Impact Whistleblowing Intentions? -- Introduction -- Literature Review -- Whistleblowing -- Personality and Cognitive Style -- Methodology -- Results and Discussion -- Moral Sensitivity -- Whistleblowing Judgment -- Whistleblowing Intention -- Conclusions -- Limitations and Future Research -- References -- Appendix -- Vignette 2 -- Vignette 3 -- Vignette 4 -- Vignette 5 -- Chapter 4-Do American Accounting Students Possess the Values Needed to Practice Accounting? -- Introduction -- Theoretical Background and Prior Literature -- P-O Fit -- Measuring Values and P-O Fit -- Rokeach Value Survey -- Methodology and Research Questions -- Results -- Mann-Whitney U Test Results -- Median Test Results -- Combined Results -- Effect Size Results -- Incongruency in Values -- Discussion of Results -- Conclusions and Recommendations -- Limitations and Future Research.
