The Routledge Handbook of Accounting Ethics

Eileen Z. Taylor, PhD, CPA, CFE, is a professor of accounting in the Poole College of Management at North Carolina State University. Her teaching and research focus on whistleblowing, ethics, and data security. Paul F. Williams, PhD, is a professor of accounting in the Poole College of Management at North Carolina State University. His scholarly interests include accounting ethics, theory, and critical perspectives in accounting.

Introduction Part 1 Historical Perspectives on Business and Accounting Ethics 1 History of Professional Accounting Ethics 2 Historical Development of the Code of Ethics of the US Public Accounting Profession 3 In Our Time: Accountant Ethics and Historical Relativity Part 2 Alternative Perspectives for Thinking About Accounting Ethics 4 Virtue Ethics and the Accounting Profession 5 Habermas and Discourse Ethics 6 Stories and Accounting Ethics 7 Feminism and Ethics in Accounting: Emancipatory Perspectives Part 3 Religious Perspectives on Accounting Ethics 8 Use of Stories in the Jewish Talmud to Emphasize Substance over Form 9 A Christian Accounting Ethic: God’s Image and Work Transform Our Image and Work 10 Human Accountability and Divine Grace in the Qur’an Perceived Through an Accounting Perspective Part 4 Topical Perspectives on Accounting Ethics 11 Ethics in Auditing 12 Promoting a Stronger Ethical Focus in Management Accounting Research and Practice 13 Development and Analysis of Three Sustainability Initiatives 14 Governmental Accounting Ethics: Providing Accountability to Maintain the Public Trust 15 Ethics and Accounting Information Systems 16 Blockchain Technology in Accounting Information Systems: Intended and Unintended Consequences 17 Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives from Different Stakeholders 18 Personal Tax Compliance: Ethical Decision making in the Tax Context Part 5 Education and Accounting Ethics 19 The Role of Practical Wisdom in Accounting Ethics Education 20 Ethics in Higher Education 21 Have Advanced Degrees Increased Ethical Professionalism for Auditors? 22 A Business Practitioner’s Guide to Resolving Moral Dilemmas: Employing a Location Map to Define Boundaries of Permissible Behavior Part 6 Ethical Accountants and Ethical Accounting 23 An Examination of the Virtues of Accounting Exemplars 24 Investigating the Ethical Implications of Whistleblowing within Accounting 25 The Boundary Problem in a Surveillance Society: Moving Beyond Individual Ethics and Compliance 26 A Survey of Diversity Ethics in the Accounting Profession