Establishing a standardization sample for accounting students DIT scores : a meta-analysis / David F. Bean -- Corporate governance systems : an ethics research framework / Steven M. Mintz -- Will corporate governance and whistleblowing provisions improve financial responsibility? / Todd A. Shawver -- Managerial intent and the ethics of earnings management / Andrea S. Kelton -- Self-serving bias, respondent knowledge, and perceptions of non-audit services impact on auditor independence / Cathleen L. Miller -- An instructional case : Gordon Technologies Inc. / Roselyn Morris -- Institutional ownership and corporate political activity in the insurance industry : ethical considerations for accountants / Robin W. Roberts -- what constitutes an act discreditable? : an exploratory study / Kathleen Simons -- Career ambition vs. concern for others : the relationship of personal values to egregious accounting and financial decisions / Michael K. Shaub.

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations.Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them, is the focus of this series. This title publishes annualy.

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