By Cheryl R. Lehman
No larger factor than the connection among ethics, fairness, and rules could be stated to have emerged in those 'troubled times'. How will we account for carrying on with inequalities in an period selling enlightened social and fiscal connections? What mechanisms of perceptions and politics will allow coverage makers and students to boost major revolutionary switch? This quantity deals varied study analyzing accounting's contribution to those demanding situations given the profession's multifaceted roles. Authors scrutinize govt repayment applications to judge even if beliefs of managerial energy are in keeping with the betterment of stakeholders. Others confront factor of gender stereotyping and describe attitudes fostering better equality. How can US laws enhance auditor independence, increase reporting caliber, and increase accountability are the goals of a few authors, whereas responsibility and public coverage in a non-US surroundings is researched in one other. jointly, those articles paintings towards illuminating the function of the accounting occupation as a possible swap agent fostering public curiosity matters.
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Extra info for Ethics, Equity, and Regulation (Advances in Public Interest Accounting)
However, there is a signiﬁcant interaction between theses two main effects, PICÃYR. The analysis of this interaction is reported in Fig. 2. Because there is no RES main effect, and RES does not interact with the other two main variables, the analysis in Fig. 2 is based on aggregating the responses of both genders. Fig. 001). In other words, the rejection of null Hypothesis 1, and the extent to which the perception of the pictured female CPA is more favorable relative to the male CPA on the expressive dimension, is conditioned on the year being 2002.
Carcello, J. , Hermanson, D. , Neal, T. , & Riley, R. A. (2002). Board characteristics and audit fees. Contemporary Accounting Research, 19(3), 365–384. , & Simnett, R. (2006). Audit partner tenure and audit quality. The Accounting Review, 81(3), 653–676. Chan, K. , Farrell, B. , & Lee, P. (2008). Earnings management of ﬁrms reporting material internal control weaknesses under Section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory, 27(2), 161–179. Cheng, C. S. , Ho, J. L.
Ameen, Guffey, and McMillan (1996) found that female accounting students were less tolerant of unethical academic behavior than male accounting students. However, if female students value academic honesty to promote harmonious work relationships, then ethical behavior would also have expressive properties. Furthermore, Davidson and Etherington (1995) found both male and female accounting students to have strong instrumental traits such as leadership and being practical and tough-minded. In fact, the most successful accountants possess both instrumental and expressive traits and have been sex-typed on both masculine and feminine characteristics (Maupin, 1990).