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  1. William E. Shafer (forthcoming). Ethical Climate, Social Responsibility, and Earnings Management. Journal of Business Ethics.
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  2. William E. Shafer (forthcoming). Qualitative Financial Statement Disclosures: Legal and Ethical Considerations. Business Ethics Quarterly.
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  3. Kyoko Fukukawa, William E. Shafer & Grace Meina Lee (2007). Values and Attitudes Toward Social and Environmental Accountability: A Study of MBA Students. [REVIEW] Journal of Business Ethics 71 (4):381 - 394.
    Efforts to promote corporate social and environmental accountability (SEA) should be informed by an understanding of stakeholders’ attitudes toward enhanced accountability standards. However, little is known about current attitudes on this subject, or the determinants of these attitudes. To address this issue, this study examines the relationship between personal values and support for social and environmental accountability for a sample of experienced MBA students. Exploratory factor analysis of the items comprising our measure of support for SEA revealed two distinct factors: (...)
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  4. William E. Shafer, Kyoko Fukukawa & Grace Meina Lee (2007). Values and the Perceived Importance of Ethics and Social Responsibility: The U.S. Versus China. [REVIEW] Journal of Business Ethics 70 (3):265 - 284.
    This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, (...)
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  5. William E. Shafer (2006). Social Paradigms and Attitudes Toward Environmental Accountability. Journal of Business Ethics 65 (2):121 - 147.
    This paper argues that commitment to the Dominant Social Paradigm (DSP) in Western societies, which includes support for such ideologies as free enterprise, private property rights, economic individualism, and unlimited economic growth, poses a threat to progress in imposing greater standards of corporate environmental accountability. It is hypothesized that commitment to the DSP will be negatively correlated with support for the New Ecological Paradigm (NEP) and support for corporate environmental accountability, and that belief in the NEP will be positively correlated (...)
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  6. William E. Shafer (2004). Qualitative Financial Statement Disclosures. Business Ethics Quarterly 14 (3):433-451.
    There is a long-running debate among legal scholars regarding the propriety and enforceability of SEC attempts to mandate disclosures of antisocial or illegal corporate activities that do not materially impact a company’s financial statements. This debate was recently revived by the issuance of SEC Staff Accounting Bulletin 99, Materiality in Financial Statements (SEC 1999), which suggests that quantitatively immaterial information relating to unlawful transactions or regulatory non-compliance should be considered for disclosure. This issue has important implications for the accounting profession, (...)
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  7. William E. Shafer, Alice A. Ketchand & Roselyn E. Morris (2004). Auditors' Willingness to Advocate Client-Preferred Accounting Principles. Journal of Business Ethics 52 (3):213-227.
    This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...)
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  8. William E. Shafer & Dwight Owsen (2003). Policy Issues Raised by for-Profit Spinoffs From Professional Associations: An Evaluation of a Recent AICPA Initiative. [REVIEW] Journal of Business Ethics 42 (2):181 - 195.
    This paper provides an evaluation of the spinoff of a for-profit company from the American Institute of Certified Public Accountants (AICPA), a nonprofit professional association. The evaluation is based on a review of the literature on public policy issues surrounding organizational conversions from nonprofit to for-profit legal status. Many criticisms of this for-profit spinoff were voiced by professional leaders and accounting regulators, and we demonstrate that these criticisms are grounded in widely recognized policy principles relating to nonprofit conversions. The public (...)
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  9. William E. Shafer (2002). Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives. Journal of Business Ethics 38 (3):243 - 262.
    This paper examines fraudulent financial reporting within the context of Jones' (1991) ethical decision making model. It was hypothesized that quantitative materiality would influence judgments of the ethical acceptability of fraud, and that both materiality and financial risk would affect the likelihood of committing fraud. The results, based on a study of CPAs employed as senior executives, provide partial support for the hypotheses. Contrary to expectations, quantitative materiality did not influence ethical judgments. ANCOVA results based on participants' estimates of the (...)
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  10. William E. Shafer (2002). Ethical Pressure, Organizational-Professional Conflict, and Related Work Outcomes Among Management Accountants. Journal of Business Ethics 38 (3):263 - 275.
    This study examines the effects of ethical pressure on management accountants' perceptions of organizational-professional conflict, and related work outcomes. It was hypothesized that organizational pressure to engage in unethical behavior would increase perceived organizational-professional conflict, and that this perceived conflict would reduce organizational commitment and job satisfaction, and increase the likelihood of employee turnover. A survey was mailed to a random sample of Certified Management Accountants to assess perceptions of the relevant variables. The results of a structural equations model indicated (...)
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  11. Cheryl A. Cruz, William E. Shafer & Jerry R. Strawser (2000). A Multidimensional Analysis of Tax Practitioners' Ethical Judgments. Journal of Business Ethics 24 (3):223 - 244.
    This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...)
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