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Jeffrey - Research on professional responsibility and ethics in accounting. Volume 20

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CONTENTS

PART I
RESEARCH ARTICLES

James C. Lampe, Andy Garcia and Kerri L. Tassin

Amy M. Hageman and Dann G. Fisher

Brian K. Laird and Charles D. Bailey

Dale L. Flesher, Gary John Previts and Andrew D. Sharp

Tara J. Shawver and Lynn H. Clements

PART II
SPECIAL SECTION: PUBLISHING ETHICS RESEARCH

Diane H. Roberts

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

PART III
RESEARCH NOTES

Katherine T. Smith, L. Murphy Smith and Tracy R. Brower

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

Series Editor: Cynthia Jeffrey

Recent Volumes:

Volume 15:

Series Editor: Lawrence Poneman

Volume 68:

Series Editor: Bill N. Schwartz

Volume 919:

Series Editor: Cynthia Jeffrey

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTINGVOLUME 20

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

EDITED BY

CYNTHIA JEFFREY

Iowa State University, Ames, IA, USA

Research on professional responsibility and ethics in accounting Volume 20 - image 1

United Kingdom North America Japan
India Malaysia China

Emerald Group Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2016

Copyright 2016 Emerald Group Publishing Limited

Reprints and permissions service

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No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78560-974-9

ISSN: 1574-0765 (Series)

Research on professional responsibility and ethics in accounting Volume 20 - image 2Research on professional responsibility and ethics in accounting Volume 20 - image 3
LIST OF CONTRIBUTORS

Vicky Arnold

Kenneth G. Dixon School of Accounting, University of Central Florida, Orlando, FL, USA

Charles D. Bailey

College of Business, James Madison University, Harrisonburg, VA, USA

Richard A. Bernardi

Gabelli School of Business, Roger Williams University, Bristol, RI, USA

Susan M. Bosco

Gabelli School of Business, Roger Williams University, Bristol, RI, USA

Tracy R. Brower

Independent Researcher, College Station, TX, USA

Lynn H. Clements

Barney Barnett School of Business & Free Enterprise, Florida Southern College, Lakeland, FL, USA

Alexandra L. Ferrentino

Gabelli School of Business, Roger Williams University, Bristol, RI, USA

Dann G. Fisher

Department of Accounting, Kansas State University, Manhattan, KS, USA

Dale L. Flesher

Patterson School of Accountancy, University of Mississippi, Oxford, MS, USA

Andy Garcia

Department of Accounting & MIS, Bowling Green State University, Bowling Green, OH, USA

Amy M. Hageman

Department of Accounting, Kansas State University, Manhattan, KS, USA

Brian K. Laird

College of Business, Arkansas State University, Jonesboro, AR, USA

James C. LampeI

College of Business, Missouri State University, Springfield, MO, USA

Meghan L. Maliga

Gabelli School of Business, Roger Williams University, Bristol, RI, USA

Gary John Previts

Department of Accountancy, Case Western Reserve University, Cleveland, OH, USA

Diane H. Roberts

School of Management, University of San Francisco, San Francisco, CA, USA

Andrew D. Sharp

Division of Business, Spring Hill College, Mobile, AL, USA

Tara J. Shawver

Department of Accounting, Kings College, Wilkes-Barre, PA, USA

Katherine T. Smith

College of Business, Murray State University, Murray, KY, USA

L. Murphy Smith

College of Business, Murray State University, Murray, KY, USA

Steve G. Sutton

Kenneth G. Dixon School of Accounting, University of Central Florida, Orlando, FL, USA

Kerri L. Tassin

College of Business, Missouri State University, Springfield, MO, USA

Deceased, January 16, 2016.

EDITORIAL INFORMATION

EDITOR

Cynthia Jeffrey

Department of Accounting, College of Business, Iowa State University, Ames, IA, USA

ASSOCIATE EDITOR INSTRUCTIONAL RESOURCES

Steven M. Mintz

Professor of Accounting California State University San Luis Obispo San Luis Obispo, CA, USA

EDITORIAL REVIEW BOARD

Mohammed Abdolmohammadi

Bentley University, USA

Elizabeth Dreike Almer

Portland State University, USA

Vicky Arnold

University of Central Florida, USA

Charles Bailey

James Madison University, USA

C. Richard Baker

Adelphi University, USA

Richard Bernardi

Roger Williams University, USA

Susan Borkowski

LaSalle University, USA

Christopher J. Cowton

University of Huddersfield, UK

Charles Cullinan

Bryant University, USA

Mary Curtis

University of North Texas, USA

Stan Davis

Indiana University Purdue University, USA

Jesse Dillard

Victoria University of Wellington, New Zealand

Andrew Felo

Nova Southeastern University, USA

Don Finn

University of North Texas, USA

Dann Fisher

Kansas State University, USA

Marty Freedman

Towson University, USA

Lori Fuller

Westchester University, USA

Karen Hooks

Florida Atlantic University, USA

Steve Kaplan

Arizona State University, USA

Julia Karcher

University of Louisville, USA

Michael Kraten

Providence University, USA

Joan Lee

Fairfield University, USA

Stephen Loeb

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