Accounting for the Public Interest

Table of Contents

Introduction

List of Contributors

List of Reviewers

Monograph Papers

Section 1: Professionalism in Accounting: Myth or Reality?

Chapter 1: Call of Duty: A Framework for Auditors' Ethical Decisions by Michael K. Shaub and Robert L. Braun

Chapter 2: Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities by Martin Stuebs and Brett Wilkinson

Chapter 3: The Bloom is Off the Rose: Deprofessionaliztion in Public Accounting by Timothy J. Fogarty

Section 2: An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public Interest

Chapter 4: Taking Pluralism Seriously Within an Ethic of Accountability by Jesse Dillard and Judy Brown

Chapter 5: Social and Economic Implications of Increasing Income Inequality: Accountability Concerns by Sue Ravenscroft and Christine A. Denison

Chapter 6: Professionalism, the Public Interest, and Social Accounting by Gordon Boyce

Section 3: Defining the Public Interest in Accounting

Chapter 7: Alternative Perspectives on Accounting in the Public Interest by C. Richard Baker

Chapter 8: The Public Interest According to the IFAC Framework by Paul F. Williams

Section 4: Corporate Social Responsibility and Environmental Reporting

Chapter 9: Developing Corporate Reporting in the Public Interest: The Question of Mandatory CSR Reporting and the Potential for Its Integration with Financial Reporting by Cynthia Jeffrey and Jon D. Perkins

Chapter 10: Environmental Disclosure as Legitimation: Is it in the Public Interest? by Dennis M. Patten

Section 5: Virtue and Public Interest Considerations of Bribery and Whistle-blowing

Chapter 11: Facilitation Payments in International Business Transactions: Law, Accounting and the Public Interest by Cindy Davids

Chapter 12: Whistle-blowing in the Classroom: The Influence of Students' Perceptions of Whistleblowers by Richard A. Bernardi, Evan S. Goetjen, and Jennifer M.