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Volume 27 explores critical intersections of professional responsibility, ethics, governance, and emerging technology issues in accounting and accounting education. Chapters focus on professional responsibility and financial mechanisms like stock option vesting and strike prices influence whistleblowing behavior and examine the role of corporate social responsibility and incentives in encouraging reporting ethical dilemmas.
The impact of COVID-19 on corporate social disclosures and firm buybacks highlights evolving transparency and performance measures. Auditing practices are scrutinized through the lens of materiality and public interest, while academic dishonesty among business students is analyzed using ethical theory-based rationalizations. Emerging technologies are addressed by evaluating ChatGPT’s ability to identify ethical issues compared to expert instructor materials and the collapse of QuadrigaCX underscores risks in cryptocurrency management and the importance of safeguarding digital assets.
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.
Tara J. Shawver, CMA, is the Department Chair and Professor of Accounting at King’s College, Pennsylvania, USA. Tara is an active member of the American Accounting Association (AAA) and Institute of Management Accountants (IMA). She has received numerous awards and honors for her work including the 2022 Excellence in Accounting Ethics Education award by the AAA for the development, implementation, and dissemination of new pedagogy for teaching ethics to accounting students. She has received the 2022 IMA Champion Award for her exceptional volunteerism and leadership. In 2020, she received an Outstanding Author Contribution Emerald Literati Award. She has authored or co-authored over 45 articles and book chapters. Her research interests include financial reporting, ethics, whistleblowing, fraud, and ethics education.
Chapter 1. In the Money: How Stock Option Vesting Period Works with Strike Price to Influence Whistleblowing; Andrea M. Scheetz, Joseph Wall, and Aaron B. Wilson
Chapter 2. The Effects of Corporate Social Responsibility and Financial Incentives on Internal Whistleblowing Intentions: An Experimental Study of U.S. Managerial Accounting Professionals; James W. Sunday
Chapter 3. An Examination of COVID-19 and its Impact on the Relationship between Corporate Social Responsibility Disclosures and Performance on Firms’ Stock Buybacks; Lois S. Mahoney, William D. LaGore, and Daniel R. Brickner
Chapter 4. Missing the Forest for the Trees: Auditors, Materiality, and the Public Interest; Eileen Z. Taylor, Alan Reinstein, and Paul F. Williams
Chapter 5. Business and Accounting Student Academic Dishonesty: Ethical Theory-Related Rationalizations and Cheating Perceptions; Donald L. Ariail, Amine Khayati, Mikhail Melnik, and Lawrence Murphy Smith
Chapter 6. Does ChatGPT Recognize Relevant Ethical Issues When Compared to the Instructor’s Manual?; Steven M. Mintz, Michael E. Ruff, Tara J. Shawver, and William F. Miller
Chapter 7. Cold Wallet, Cold Truth: The Collapse of QuadrigaCX; Rosemary Kim and Jennifer D. Hamrick