The book is a revision of prior version that was intended as a text for teaching accounting students about ethics, as well as a book about ethics for professional accountants. As such, the current book serves a useful purpose. Educating accounting students and practicing professionals is an...

We examine the sustainability reporting activities of companies in controversial industries, e.g., alcohol, firearms, for-profit prisons, gambling, tobacco, marijuana and payday loans. For each industry we identify its controversial social problem – the “elephant in the room.” We then...

In a previous research article, we studied the relationship between aggregate Corporate Social Responsibility (CSR) ratings issued by the European rating agency, Vigeo, and accounting and stock market performance of a sample of European companies. Because the Vigeo CSR ratings are the sum of...

The purpose of this paper is to discuss the concept of measurement in financial accounting, starting with an examination of the approach to measurement taken by the International Accounting Standards Board (IASB), followed by a summary of the general theory of measurement employed in the natural...

Similar to other professional groups, the accounting profession has asserted that it serves the ‘public interest' (Anderson-Gough, et al. 2002; Robson et al., 1994). However, the definition of exactly what constitutes the ‘public interest' has been subject to considerable debate and there is no...

The purpose of this article is to discuss how action research might be utilized to enhance sustainability in organizational settings. While it has been argued that active engagement by researchers in implementing organizational change risks organizational capture, action research is a...

The previous auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee negotiation. This paper extends the prior literature by examining audit engagement challenges arising during governmental tax compliance audits involving regulated wineries in...