New PDF release: Research on Professional Responsibility and Ethics in

By Cynthia Jeffrey

ISBN-10: 0080557252

ISBN-13: 9780080557250

ISBN-10: 0762313935

ISBN-13: 9780762313938

Learn on specialist accountability and Ethics in Accounting" is dedicated to publishing top quality study and circumstances that concentrate on the pro tasks of accountants and the way they take care of the moral concerns they face. The sequence positive factors articles on a extensive diversity of significant and well timed issues, together with professionalism, social accountability, moral judgment, and responsibility. the pro obligations of accountants are broad-based; they have to serve consumers and person teams whose wishes, incentives, and objectives can be in clash. extra, accountants needs to interpret and observe codes of behavior, accounting and auditing rules, and securities regulations.Compliance with expert directions is judgment-based, and features of the person, the tradition, and occasions impact how those instructions are interpreted and utilized, in addition to after they will be violated. Interactions among accountants, regulators, usual setters, and industries even have moral parts. study into the character of those interactions, ensuing dilemmas, and the way and why accountants get to the bottom of them, is the point of interest of this sequence. This identify publishes annualy.

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Additional info for Research on Professional Responsibility and Ethics in Accounting, Volume 12 (Research on Professional Responsibility and Ethics in Accounting) (Research ... Responsibility and Ethics in Accounting)

Example text

Second, we explain our research method and third, we present the results. Finally, we discuss our conclusions. PRIOR RESEARCH Institutional Investors The increasing wealth and the concentration of this wealth in fewer institutions are reflective of the growing dominance of institutions in the capital market (Brancato & Gaughan, 1991; Albrecht & Sack, 2001). The percentage of corporate equity held by institutional investors has increased from 16% in the 1960s to more than 57% by the year 2000 (Ryan & Schneider, 2002).

We collected five institutional investor measures: the number of institutional investors owning shares, the percentage of equity owned by institutional investors, the number of shares owned by public pension fund managers (see Note 3), the number of public pension funds owning shares, and the percentage of equity owned by the public pension funds. , 2001). Graves and Waddock (1994) also considered the number of institutional owners. Regression Model The conceptual regression model used to explore our research questions is given in the following equation: Political activity ¼ Institutional ownership þ Firm size þ Prior period political activity ð1Þ This model is adapted from Freed and Swenson (1995), who analyzed PAC contributions during two earlier tax reform periods.

Morality vs. ideology: Implications for accounting ethics research. Advances in Accounting Behavioral Research, 5, 141–160. Glass, G. (1976). Primary, secondary, and meta-analysis research. Educational Researcher, 5(10), 3–8. Hunter, J. , Schmidt, F. , & Jackson, G. B. (1982). Meta-analysis: Cumulating research findings across studies. Beverly Hills, CA: Sage Publications. 20 RICHARD A. BERNARDI AND DAVID F. , & Kennelly, M. (1991). A baseline assessment of moral development: Accounting, other business and nonbusiness students.

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Research on Professional Responsibility and Ethics in Accounting, Volume 12 (Research on Professional Responsibility and Ethics in Accounting) (Research ... Responsibility and Ethics in Accounting) by Cynthia Jeffrey


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