Ethics, Equity, and Regulation (Advances in Public Interest by Cheryl R. Lehman PDF

By Cheryl R. Lehman

No better factor than the connection among ethics, fairness, and rules might 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 financial connections? What mechanisms of perceptions and politics will allow coverage makers and students to strengthen major revolutionary switch? This quantity deals assorted study studying accounting's contribution to those demanding situations given the profession's multifaceted roles. Authors scrutinize government repayment applications to guage 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 rules enhance auditor independence, improve 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 career as a possible switch agent fostering public curiosity matters.

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The Accounting Review, 78(3), 611–639. Beneish, M. , Billings, M. , & Hodder, L. D. (2008). Internal control weaknesses and information uncertainty. The Accounting Review, 83(3), 665–703. 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.

The former results in individuals disregarding occupations that conflict with self-concepts, as for example, the reluctance of young males with virile self-images to pursue careers in nursing (Simpson, 2005). Compromise results in the elimination of otherwise desirable choices because of perceptions of inaccessibility. For example, young females might not aspire to careers in engineering because they believe that mathematical abilities are naturally masculine (Correll, 2004). Perceptions that drive circumscription and compromise are motivated by cultural beliefs that stem from interactions with peers, family, teachers, and other social antecedents (Gottfredson, 1981; Correll, 2004).

Historically, accounting has been regarded as more ethical than most other professions (Touche Ross, 1988). On the contrary, such scandals may have improved the image of accounting 32 CHARLES R. , 2004). Some practitioners believe that student awareness of the challenging role of accounting within our nation’s financial system has increased at many business schools (Marinaccio, 2002; Rabicoff, 2002). The scandals demonstrated that accountants are not just ‘‘back-room beancounters’’ of little relevance, but have a critical mission in the capital markets, the failure of which can have severe economic consequences.

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