Research on Professional Responsibility and Ethics in Accounting

Charles Richard Baker is Professor of Accounting at the Willumstad School of Business, Adelphi University, New York. His main research interests are focused on the public accounting profession, in particular: the history of the profession, comparative systems of regulation, ethical issues, independence, and legal liability. Professor Baker has published over 120 academic and professional articles in journals such as The Accounting Review, Contemporary Accounting Research, Abacus, Journal of Accounting and Public Policy, European Accounting Review, Accounting History, Accounting Historians’ Journal, Accounting History Review, Journal of Business Ethics, Human Relations, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Accounting Forum, International Journal of Accounting, Qualitative Research in Accounting and Management, The CPA Journal.  He received a Ph.D. from the University of California, Los Angeles (UCLA) and he is a Certified Public Accountant (CPA) in New York State. 

Chapter 1. Understanding Professional Scepticism Through an Ethics Lens: A Research Note; Michael ShaubChapter 2. CSR Performance: Governance Insights from Dual-class Firms; Charles P. Cullinan, Lois B. Mahoney and Linda Thorne 
Chapter 3. Will Cognitive Style Impact Whistleblowing Intentions? Lori R. Fuller and Tara J. Shawver
Chapter 4. Do United States Accounting Students Possess the Values Needed to Practice Accounting? Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith
Chapter 5. Increasing Student Engagement using Giving Voice to Values and Peer Feedback; Tara J. Shawver
Chapter 6. Law versus Ethics in Accounting; Charles Richard Baker  
Chapter 7. Socialization and Professionalism; Stuart Thomas
Chapter 8. A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States; Dina Clark, Teng-Shi Wang, Mike Shapeero, A. Blair Staley, Natalia Ermasova and Mark Usry
Chapter 9. Earnings Management Ethics: Stakeholders' Perceptions; Yasser Bargathi, David Collinson, and Louise Crawford
Chapter 10. An Evaluation of Methods for Teaching Auditing Students; Dawn Anderson and Donald (Don) Wengler