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Ethics and Sustainability in Accounting and Finance, Volume I

E-BookPDF1 - PDF WatermarkE-Book
275 Seiten
Englisch
Springer Nature Singaporeerschienen am14.01.20191st ed. 2019
This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility.

K?ymet Tunca Çal?yurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on 'Accounting and Corporate Social Responsibility' with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin.mehr
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Produkt

KlappentextThis book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility.

K?ymet Tunca Çal?yurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on 'Accounting and Corporate Social Responsibility' with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin.
Details
Weitere ISBN/GTIN9789811332036
ProduktartE-Book
EinbandartE-Book
FormatPDF
Format Hinweis1 - PDF Watermark
FormatE107
Erscheinungsjahr2019
Erscheinungsdatum14.01.2019
Auflage1st ed. 2019
ReiheAccounting, Finance, Sustainability, Governance & Fraud: Theory and Application
Seiten275 Seiten
SpracheEnglisch
IllustrationenXVIII, 275 p. 13 illus., 8 illus. in color.
Artikel-Nr.4093870
Rubriken
Genre9200

Inhalt/Kritik

Inhaltsverzeichnis
1;Preface;6
2;Acknowledgements;7
3;Contents;8
4;Editor and Contributors;10
5;List of Figures;13
6;List of Tables;14
7;Overview;16
8;1 Introduction: Why Do We Need to Discuss on Ethics, Sustainability in Accounting;17
8.1;1.1 Codes on Ethics in Accounting Profession;18
8.1.1;1.1.1 Codes for Accountants in Business;19
8.1.2;1.1.2 Codes for Accountants in Public Service;19
8.2;1.2 Recent Literature on Accounting Ethics;20
8.3;References;22
9;Social Responsibility and Sustainability in Accounting;24
10;2 Enhancing Governance Through Accounting Reform: A Local Council Evidence;25
10.1;2.1 Introduction;25
10.2;2.2 Literature Review;27
10.3;2.3 Factors Influencing Adoption of Accrual Accounting;29
10.4;2.4 Institutional Theory;30
10.5;2.5 Research Methodology;31
10.6;2.6 Findings and Discussions;33
10.7;2.7 Accrual Accounting Implementation;33
10.8;2.8 Accounting Reform;34
10.9;2.9 Factors Influencing Accounting Reforms Implementation;36
10.10;2.10 Budget Allocation for IT Implementation;36
10.11;2.11 Auditor s Opinion;37
10.12;2.12 Conclusion;38
10.13;References;39
11;3 Accounting Ethics Education in Turkey: An Evaluation Within the Frame of Opportunities and Challenges;42
11.1;3.1 Introduction;42
11.2;3.2 Accounting Ethics Education in Turkey;44
11.3;3.3 Opportunities in Accounting Ethics Education in Turkey;46
11.3.1;3.3.1 Socioeconomic Structure of Turkey: Informality, Loss of Tax, and Tax Evasion;46
11.3.2;3.3.2 Development and Application of Corporate Governance Principles;47
11.3.3;3.3.3 Crises and Financial Scandals;49
11.3.4;3.3.4 Transition to International Accounting Standards;50
11.3.5;3.3.5 Developments in the Accounting Profession;52
11.4;3.4 Challenges Probably to Be Faced in Accounting Ethics Education in Turkey;53
11.4.1;3.4.1 Who Should Teach Accounting Ethics?;54
11.4.2;3.4.2 Who Should Take Ethics Classes?;55
11.4.3;3.4.3 Should Accounting Ethics Be Taught as a Separate Course or Be Included in the Contents of Other Courses?;56
11.4.4;3.4.4 What Teaching Methods and Techniques Should Be Used?;57
11.5;3.5 Conclusions and Recommendations;58
11.6;References;59
12;4 The Relationship Between Corporate Social Responsibility and Earnings Management In Terms of Accounting Information Quality;62
12.1;4.1 Introduction;63
12.2;4.2 The Concept of Corporate Social Responsibility;64
12.3;4.3 Definition of Accounting Information Quality;65
12.4;4.4 The Relationship Between Earnings Management, Accounting Information Quality, and IAS/IFRS;66
12.4.1;4.4.1 Earnings Management and It s Types;66
12.4.2;4.4.2 The Relationship Between Earnings Management and Accounting Information Quality;67
12.4.3;4.4.3 The Relationship Between Earnings Management, Accounting Information Quality and IAS-IFRS;68
12.5;4.5 The Relationship Between Corporate Social Responsibility and Earnings Management;74
12.6;4.6 Corporate Social Responsibility and Earnings Management Relationship in the Context of Accounting Information Quality;75
12.7;4.7 Conclusion;76
12.8;References;77
13;5 Understanding Pro-environmental Behaviour of Accounting and Business Students: Development of a Conceptual Framework;80
13.1;5.1 Introduction;81
13.2;5.2 Pro-environmental Behaviour: Theory Triangulation;83
13.2.1;5.2.1 The Theory of Planned Behaviour (TPB);84
13.2.2;5.2.2 Norm Activation Theory;85
13.2.3;5.2.3 Values-Beliefs-Norms Theory;86
13.2.4;5.2.4 Social Cognitive Theory;87
13.3;5.3 Theoretical Framework for the Current Study;89
13.4;5.4 Conclusion;90
13.5;References;90
14;Social Responsibility and Sustainable Auditing;94
15;6 Determinants of Ethics Auditing: Structural Equation Model Approach;95
15.1;6.1 Introduction;96
15.2;6.2 The Measurement Model;97
15.3;6.3 The Data and Methodology;109
15.4;6.4 Descriptive Statistics and Parameter Estimates;112
15.5;6.5 Discussion of the Empirical Findings;114
15.6;6.6 Concluding Remarks;117
15.7;References;118
16;7 Corporate Social Responsibility and Classification Shifting Between Operating and Non-operating Expenses: Evidence from Turkey;121
16.1;7.1 Introduction;121
16.2;7.2 Literature Review and Hypothesis Development;122
16.2.1;7.2.1 Defining Corporate Social Responsibility;122
16.2.2;7.2.2 Measuring Corporate Social Responsibility;124
16.2.3;7.2.3 Classification Shifting;127
16.2.4;7.2.4 Hypothesis Development; CSR and Classification Shifting;127
16.3;7.3 Data and Sample Selection;128
16.4;7.4 Research Methodology;133
16.5;7.5 Results;135
16.6;7.6 Conclusion;137
16.7;References;137
17;8 Scoring of Sustainability Reports with GRI-G4 Economic, Environmental, and Social Performance Indicators: A Research on the Companies Preparing Sustainability Report in Turkey;142
17.1;8.1 Introduction;143
17.2;8.2 Conceptual Framework;143
17.3;8.3 Literature Search;145
17.4;8.4 Purpose and Significance of Research;147
17.4.1;8.4.1 The Method of the Research;147
17.4.2;8.4.2 Data Set of the Research;148
17.4.3;8.4.3 Findings;149
17.5;8.5 Conclusion and Discussion;156
17.6;References;159
18;9 Towards a Mandatory Corporate Governance Regime: Empirical Evidence from Turkey;161
18.1;9.1 Introduction;162
18.2;9.2 Institutional Environment in Turkey;167
18.3;9.3 Literature Review and Hypotheses Development;169
18.3.1;9.3.1 Relevant Literature;169
18.4;9.4 Hypotheses Development;170
18.4.1;9.4.1 Expected Short-Term Value Implications;170
18.4.2;9.4.2 Expected Long-Term Value Implications-Post-reform Period;174
18.5;9.5 Research Design;175
18.5.1;9.5.1 Sample and Data Collection;175
18.6;9.6 Research Methodology;175
18.7;9.7 Results;180
18.7.1;9.7.1 Summary Statistics;180
18.7.2;9.7.2 Short-Term Value Implications;184
18.7.3;9.7.3 Long-Term Value Implications-Post-reform Period;186
18.8;9.8 Robustness;186
18.8.1;9.8.1 Market-to-Book Ratio as Dependent Variable;186
18.8.2;9.8.2 Coarsened Exact Matching Estimator;188
18.9;9.9 Discussion and Conclusion;190
18.10;References;191
19;10 Transparency of Content Analysis Report of Audit Companies in Turkey;195
19.1;10.1 Introduction;196
19.2;10.2 Auditing Concept;196
19.3;10.3 External Auditing Concept;197
19.4;10.4 Quality in Independent Auditing;199
19.5;10.5 Transparency in Auditing;199
19.6;10.6 Transparency Report;200
19.7;10.7 European Union Legislation;202
19.8;10.8 Transparency and Corporate Governance;203
19.9;10.9 Discussion;204
19.10;References;205
20;Social Responsibility and Sustainability in Finance;207
21;11 The Role of Investor Sentiment in Taiwan Stock Market;208
21.1;11.1 Introduction;208
21.2;11.2 Literature Review;211
21.3;11.3 Data and Methodology;212
21.4;11.4 Empirical Results;213
21.5;11.5 Conclusions;216
21.6;References;217
22;12 Analysis of Article Methodologies on Financial Statements Transparency Between the Years 2000 and 2016;220
22.1;12.1 Introduction;220
22.2;12.2 Transparency;221
22.3;12.3 Literature Review;222
22.4;12.4 Methodologies Used in Accounting Studies;226
22.5;12.5 Extent of Study;227
22.6;12.6 Research Findings;227
22.7;12.7 Conclusion;230
22.8;References;231
23;13 Corporate Governance Attributes and Firm s Value;234
23.1;13.1 Introduction;235
23.2;13.2 Literature Review and Hypotheses Development;236
23.3;13.3 Hypothesis;239
23.4;13.4 Data Collection;242
23.5;13.5 Results and Discussion;244
23.6;13.6 Conclusion;247
23.7;References;250
24;14 Measuring the Quality of Codes of Conduct in Greek Listed Companies;253
24.1;14.1 Introduction;253
24.2;14.2 Literature Review;254
24.2.1;14.2.1 Definitions of Codes of Ethics;254
24.2.2;14.2.2 The Scope of the Corporate Code of Conduct;255
24.2.3;14.2.3 Prior Empirical Studies;256
24.3;14.3 Theoretical Background and Hypothesis Development;265
24.4;14.4 Research Design;266
24.5;14.5 Empirical Result;267
24.5.1;14.5.1 Mean Number of COC Pages and Their Quality Based on the Company s Size;268
24.5.2;14.5.2 COC Quality Under Dichotomous and PC Approach;269
24.5.3;14.5.3 COC Quality per Capitalization;272
24.6;14.6 Conclusions and Limitation;274
24.7;References;275
25;Index;279mehr

Autor

Kiymet Tunca Çaliyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin.