Research Handbook on Accounting and Ethics

Edited by Marion Brivot, Faculty of Business Administration, Université Laval and Charles H. Cho, Professor of Sustainability Accounting and Erivan K. Haub Chair in Business & Sustainability, Schulich School of Business, York University, Canada

‘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.’

• Contents:Introduction to Research Handbook on Accounting and Ethics xxiMarion Brivot and Charles H. ChoPART I THE ACCOUNTING PROFESSION, ETHICS AND SOCIETY1 Ethics and public accounting firms: Something old, something new 2Lisa Baudot, Mouna Hazgui and Elizabeth Altiero2 The professional responsibility of accountants as re-defined by theinclusion of the NOCLAR standard in the Code of Ethics 19Krista Fiolleau, Pier-Luc Nappert and Linda Thorne3 The accounting profession, corporate social responsibility, and ethics 35Jacob B. Lennard and Robin W. Roberts4 Bringing the ethics of things to accounting: the case of financialplanning’s ethical freedom and practice 50Darlene Himick5 Fact or fiction? Elevating accounting students’ ethical sensitivity andmoral reasoning with ethics education interventions 64Steven Dellaportas, Lan Anh Nguyen and Dudu LuoPART II ACCOUNTING SPECIALTIES AND ETHICAL ISSUES6 Auditing and ethics 84Erica Pimentel and Cédric Lesage7 Internal auditors in corporations and ethics 101Like Jiang8 How the game is played: The salience of ethical values in the field of tax work 116Sheila Killian, Philip O’Regan, Veronica O’Regan and Ruth Lynch9 Research on experimental tax and ethics in the 21st century: Taxpayers,tax professionals, and beyond 126Amy Hageman and Ashley West10 Management control systems and ethics 155Martin Messner and Albrecht Becker11 Artificial intelligence and data analytics: Ethical implications for accounting 168Emilio Boulianne, Mélissa Fortin and Annie Lecompte12 Tactical ethics in corporate governance: Practicing assertiveness and patience 180Marie-Soleil Tremblay and Bertrand Malsch13 Fraud, management control systems, and personal ethics 191Bernard Leca and Aziza Laguecir14 Under the umbrella of moral disengagement: The role of antifraudexperts in internal fraud management 204Cynthia CourtoisPART III ACCOUNTING ETHICS AROUND THE WORLD15 Effectiveness of anti-corruption agencies in Africa 221Philippe Lassou and Daniel Neiterman16 Accounting and ethics in Nigeria and South Africa 238Osamuyimen Egbon and Mercy Denedo17 Challenges in promoting and enforcing international ethical standardsin emerging economies: The case of accounting and auditing in Mauritius 252Matthew Lamport, Teerooven Soobaroyen and Neeveditah Pariag-Maraye18 Accounting ethics education in Hong Kong and Macau 267Tiffany Cheng-Han Leung19 Accounting ethics in Mainland China 283Zhongwei Huang and Daoguang Yang20 Accounting ethics in Central and Eastern Europe: The institutionalconditions for (un)ethical behavior in the accounting profession 299Cătălin N. Albu and Nadia AlbuPART IV ETHICAL CONSIDERATIONS IN OTHER AREAS OFADMINISTRATIVE SCIENCES21 Small firm value orientation plurality 314Simon Oldham and Laura J. Spence22 Ethical considerations in marketing: Academics, practitioners, and othermarketplace actors 328Aya Aboelenien and Karen NaamanPART V EPILOGUE: A PRACTITIONER’S PERSPECTIVE23 Ethical mindfulness, the DNA of moral authority 344Mikael MeirIndex 358