Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative (...) relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. (shrink)
Significant research has found that corporations have a social responsibility beyond maximizing shareholders' value. This study examines the effect of high-profile corporate bankruptcies on perception of corporate social responsibility. Undergraduate and graduate business students rated the importance of corporate social responsibility on profitability, long-term success and short-term success, before and after high-profile bankruptcies. The results indicated that students in general perceived corporate social responsibility to be more important to profitability and long-term success of the firm and less important to short-term (...) success after media publicity of corporate scandals. Several demographic factors such as gender, age and college major played a role in this perception. These findings have important implications for business education, especially as it relates to corporate social responsibility. (shrink)
College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student’s negative view of the value and importance of intellectual pursuits and critical thinking. Academic self-efficacy refers to a student’s belief in one’s ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)
College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student's negative view of the value and importance of intellectual pursuits and critical thinking. Academic selfefficacy refers to a student's belief in one's ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)
This paper was originally a discussion proposal but data has been collected since June and we would like to share some results in this proceedings article. Our goal is to link the CSR literature with the social entrepreneurship literature by studying the growth of an international organization and discuss our methodologies and findings to date.
The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)
We address anticipated fermion–antifermion and dimension-4 gauge-field vacuum-condensate contributions to the magnetic portion of the fermion–photon vertex function in the presence of a vacuum with nonperturbative content, such as that of QCD. We discuss how inclusion of such condensate contributions may lead to a vanishing anomalous magnetic moment, in which case vacuum condensates may account for the apparent consistency between constituent quark masses characterizing baryon magnetic moments and those characterizing baryon spectroscopy.
Recent scandals such as those involving Enron and WorldCom (USA), Nortel and Crocus (Canada), and Parmalat and Royal Ahold (EU) exposed failures in corporate governance that shook the capital markets in developed countries and put the spotlight on weak corporate governance in developing, emerging and transitional economies. Companies from developing economies with weak financial transparency and governance will find it difficult to raise capital and attract foreign investors. We investigate the challenges and evaluate the progress of corporate governance in Egypt. (...) Using historical, empirical and interview data, we review the development of stock markets and accounting and financial reporting standards. We analyse the structure of capital markets, major players in the economy, the privatisation policy, board structure and the cultural and legal environment of corporate governance. We review initiatives and impediments for improving corporate governance, including the establishment of the Egyptian Institute of Directors. The implications of this study are important for Egypt, developing countries and global investors seeking international diversification. (shrink)
Douglas Hofstadter shows in his hybrid of fiction and mathematical introduction Gödel, Escher, Bach—An Eternal Golden Braid , how the paradoxes inherent in Gödel’s theorem .), Escher’s complex drawings and Bach’s compositional techniques are isomorphic across disciplines. From Latin in venire, to come upon something, the word invention already suggests an element of accident: finding something that is already there. This paper shows how Hofstadter’s discussions and fictionalisations of Bach’s two-part and three-part inventions, illuminate complex yet simple processes in aesthetic (...) work: coming upon, stumbling over, and ultimately writing stories out of one’s ideas and imagination. Looking at the book’s fragmented patterns via Derrida’s inventions of the ‘other’ the paper argues that the relation between imagination and inventiveness in Hofstadter is mediated by propositions on incompleteness and their paradoxical relation to ‘whole’ fragments. (shrink)
Systematic entomology flourished as a branch of Natural History from the 1750s to the end of the nineteenth century. During this interval, the “era of Heroic Entomology,” the majority of workers in the field were dedicated amateurs. This article traces the demographic and occupational shifts in entomology through this 150-year interval and into the early twentieth century. The survey is based on entomologists who studied beetles (Coleoptera), and who named sufficient numbers of species to have their own names abbreviated by (...) subsequent taxonomists. In the eighteenth century, 27 entomologists achieved this level of prominence, of whom 37% were academics, 19% were doctors, 11% had private incomes, 19% were clergymen, and 8% were government officials. Many of those with private incomes were members of the European aristocracy, and all but one were European men. The nineteenth century list included 192 entomologists, of whom 17% were academics, 16% were museum curators, 2% were school teachers, 15% were doctors, 6% were military men, 7% were merchants, 2% were government entomologists, 6% had private incomes, 5% were clergymen, 5% were government officials, and 4% were lawyers. The demographics of entomology shifted dramatically in the nineteenth century. Whereas many of the noteworthy entomologists of the eighteenth century were German, Swedish, or French, in the nineteenth century, many more European countries are represented, and almost one-fifth of the noteworthy entomologists were from the United States. The nineteenth century list, like the eighteenth century list, contains no women. By the twentieth century, 63% of 178 noteworthy systematic entomologists were paid professionals, teaching entomology courses in universities, or studying insect taxonomy in museums and government-sponsored laboratories. Only one person on the twentieth century list had a private income, but women (ten individuals) were included on the list for the first time. (shrink)
It is now possible for someone with HIV disease to receive a kidney transplant from a living donor, although there is evidence only about the short-term outcomes of such a procedure. A person with HIV disease may not wish to disclose their diagnosis to a potential kidney donor. This paper argues that disclosure of the diagnosis of HIV to the donor is not necessary for informed consent. Concerns about the relationship of trust between the clinical team and the donor hold (...) weight in deciding whether disclosure is essential, though openness about the limited nature of informed consent may facilitate a trusting relationship in the absence of disclosure. In general, the recipient's medical information should be treated as confidential, thereby avoiding any need to distinguish between HIV and other medical conditions. (shrink)