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Research Handbook on Accounting and Ethics
This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.
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Critical Acclaim
Contributors
Contents
More Information
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.
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.
Critical Acclaim
‘This Research Handbook could not be more timely. Accounting and ethics have always been deeply intertwined but the stakes in their relationship have been raised significantly by the many challenges to 21st century capitalism, not least social and climatic changes. The editors, themselves leading analysts of the ethical issues raised by accounting practices, have assembled an impressive cast of contributors. This volume will be the essential “go to” resource for academics and practitioners concerned not only for the future of accounting, but also for the sustainability of our shared world.’
– Michael Power, London School of Economics and Political Science, UK
‘Accounting pervades every one of our institutions and every one of our lives by fashioning what we count, how we count, and what should count. Hence we should be centrally concerned with the ethics of accounting. Commendations to editors Marion Brivot and Charles H. Cho and all of the authors for leading the way with this comprehensive and far-reaching collection.’
– Michelle Greenwood, Monash University, Australia and Co-editor in Chief of the Journal of Business Ethics
‘The expansion of ethical discussions within the accounting field has been notable, making accounting one of the key areas of growth for theoretical innovation in ethics. This volume brings together diverse ethical stakes of accounting, from a wide ranging and globally inclusive perspective, and is impressive in its scope and depth. Both academically insightful and relevant to practitioners and civil society actors, the volume is likely to appeal to diverse stakeholders from within and outside academia.’
– Gazi Islam, Grenoble Ecole de Management, France and Co-editor in Chief of the Journal of Business Ethics
‘The Research Handbook on Accounting and Ethics offers a necessary and refreshing perspective on research in professional ethics that goes beyond the typical coverage in accounting and auditing contexts. The content is broad and incorporates perspectives in rich topic areas such as corporate governance, artificial intelligence, and tax, and provides an international perspective outside of the U.S. and Western Europe. This book is essential reading for anyone interested in the study and application of business and accounting ethics.’
– Christine E. Earley, Providence College, School of Business, US
– Michael Power, London School of Economics and Political Science, UK
‘Accounting pervades every one of our institutions and every one of our lives by fashioning what we count, how we count, and what should count. Hence we should be centrally concerned with the ethics of accounting. Commendations to editors Marion Brivot and Charles H. Cho and all of the authors for leading the way with this comprehensive and far-reaching collection.’
– Michelle Greenwood, Monash University, Australia and Co-editor in Chief of the Journal of Business Ethics
‘The expansion of ethical discussions within the accounting field has been notable, making accounting one of the key areas of growth for theoretical innovation in ethics. This volume brings together diverse ethical stakes of accounting, from a wide ranging and globally inclusive perspective, and is impressive in its scope and depth. Both academically insightful and relevant to practitioners and civil society actors, the volume is likely to appeal to diverse stakeholders from within and outside academia.’
– Gazi Islam, Grenoble Ecole de Management, France and Co-editor in Chief of the Journal of Business Ethics
‘The Research Handbook on Accounting and Ethics offers a necessary and refreshing perspective on research in professional ethics that goes beyond the typical coverage in accounting and auditing contexts. The content is broad and incorporates perspectives in rich topic areas such as corporate governance, artificial intelligence, and tax, and provides an international perspective outside of the U.S. and Western Europe. This book is essential reading for anyone interested in the study and application of business and accounting ethics.’
– Christine E. Earley, Providence College, School of Business, US
Contributors
Contributors: Aya Aboelenien, Cătălin N. Albu, Nadia Albu, Elizabeth Altiero, Lisa Baudot, Albrecht Becker, Emilio Boulianne, Marion Brivot, Charles H. Cho, Cynthia Courtois, Steven Dellaportas, Mercy Denedo, Osamuyimen Egbon, Krista Fiolleau, Mélissa Fortin, Amy Hageman, Mouna Hazgui, Darlene Himick, Zhongwei Huang, Like Jiang, Sheila Killian, Aziza Laguecir, Matthew Lamport, Philippe Lassou, Bernard Leca, Annie Lecompte, Jacob B. Lennard, Cédric Lesage, Tiffany Leung, Dudu Luo, Ruth Lynch, Bertrand Malsch, Mikael Meir, Martin Messner, Karen Naaman, Pier-Luc Nappert, Daniel Neiterman, Lan Anh Nguyen, Simon Oldham, Philip O’Regan, Veronica O’Regan, Neeveditah Pariag-Maraye, Erica Pimentel, Robin W. Roberts, Teerooven Soobaroyen, Laura J. Spence, Linda Thorne, Marie-Soleil Tremblay, Ashley West, Daoguang Yang
Contents
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 Cédric 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, Mélissa 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
Cătălin 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
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 Cédric 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, Mélissa 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
Cătălin 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
