Research on Professional Responsibility and Ethics in Accounting

Volume 27 explores critical intersections of professional responsibility, ethics, governance, and emerging technology issues in accounting and accounting education. Chapters focus on professional responsibility and financial mechanisms like stock option vesting and strike prices influence whistleblowing behavior and examine the role of corporate social responsibility and incentives in encouraging reporting ethical dilemmas.

The impact of COVID-19 on corporate social disclosures and firm buybacks highlights evolving transparency and performance measures. Auditing practices are scrutinized through the lens of materiality and public interest, while academic dishonesty among business students is analyzed using ethical theory-based rationalizations. Emerging technologies are addressed by evaluating ChatGPT's ability to identify ethical issues compared to expert instructor materials and the collapse of QuadrigaCX underscores risks in cryptocurrency management and the importance of safeguarding digital assets.

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.