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This edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a distinguished group of authors. The topics covered explore many aspects of professional responsibility and ethics in accounting, including Giving Voice to Values, Whistleblowing, Earnings Management, and Materiality.
Charles Richard Baker is Professor of Accounting at the Willumstad School of Business, Adelphi University, New York. His main research interests are focused on the public accounting profession, in particular: the history of the profession, comparative systems of regulation, ethical issues, independence, and legal liability. Professor Baker has published over 120 academic and professional journal articles in journals such as The Accounting Review, Contemporary Accounting Research, Abacus, Journal of Accounting and Public Policy, European Accounting Review, Accounting History, Accounting Historians’ Journal, Accounting History Review, Journal of Business Ethics, Human Relations, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Accounting Forum, International Journal of Accounting, Qualitative Research in Accounting and Management, and The CPA Journal. He received a Ph.D. from the University of California, Los Angeles (UCLA) and he is a Certified Public Accountant (CPA) in New York State.
Chapter 1. Assessing the Impact of Values Change using Giving Voice to Values; Tara J. Shawver and William F. Miller
Chapter 2. Integrating Giving Voice to Values into an Accounting Ethics Course – Promoting Ethical Behavior of Future Accounting Professionals; Patrick Kelly
Chapter 3. Advancing Practical Wisdom in Ethics as an Essential Soft Skill Developed through Experiential Learning; Marty Stuebs, William Miller, and Steven Mintz
Chapter 4. The Influence of Corporate Social Responsibility on Firm Buybacks; Lois S. Mahoney, Daniel R. Brickner, and William LaGore
Chapter 5. Stuck between a Rock and a Hard Place: The Whistleblower's Dilemma; Robert L. Braun, Dann G. Fisher, Amy Hageman, Shawn Mauldin, and Michael Shaub
Chapter 6. Financial Reporting Malpractice and Repelling Employees; Eko Widodo Lo, Djoko Susanto, and Adi Masli
Chapter 7. Playing Follow-the-Leader Misstating Financial Statements: Impact on CEO Compensation and Cost of Capital; Justin Wood and Lawrence Murphy Smith
Chapter 8. A Predictive Classification Approach to Examining Components of Ethical and Transformational Leadership Contributing to Leader Effectiveness in the Accounting Profession; Mary Kay Copeland and David Smith
Chapter 9. A Judaic Approach to Applying Materiality Concepts; Alan Reinstein, Eileen Z. Taylor, and Cathleen L. Miller
Chapter 10. The Ethics of Worker Classification in a Gig Economy; Carolyn Conn and Linda Campbell