Daryl M. Guffey

Gender Differences in Determining the Ethical Sensitivity of Future Accounting Professionals

This paper explores possible connections between gender and the willingness to tolerate unethical academic behavior. Data from a sample of 285 accounting majors at four public institutions reveal that females are less tolerant than males when questioned about academic misconduct. Statistically significant differences were found for 17 of 23 questionable activities. Furthermore, females were found to be less cynical and less often involved in academic dishonesty. Overall, the results support the finding of Betz et al. (1989) that the gender socialization approach dominates the structural approach.

Evidence of Teaching Anxiety Among Accounting Educators

Abstract In this study, the authors investigated teaching anxiety among accounting professors in the United States. The vast majority of respondents (78%) in our study reported having experienced some type of teaching anxiety, and a substantial proportion (69%) indicated that it was a continuing problem. In addition, 38.5% of the respondents reported specific physical symptoms such as heart-rate acceleration, gastrointestinal distress, or being flushed while experiencing teaching anxiety, and 80% reported general psychological reactions such as apprehension. Occurrence of teaching anxiety was associated with academic rank, age, years of teaching experience, the nature of the institution (whether doctoral granting or not), and whether the accounting department had separate American Assembly of Collegiate Schools of Business (AACSB) accreditation.

Transitory or Persistent? The Effects of Classroom Ethics Interventions: A Longitudinal Study

This paper examines whether an ethics intervention administered during a graduate course in accounting is effective and, if effective, whether the observed moral reasoning gains are transitory or persistent. An established test instrument, Accounting Defining Issues Test (ADIT), was used to assess the effectiveness of the intervention. The students completed the ADIT at the beginning of the term prior to the intervention and again at the end of the term. They repeated this task three years after the intervention and completion of the course. The results of this study indicate that gains in moral reasoning ability are persistent, and are not diminished when students accept professional responsibilities. These findings suggest that an appropriately designed ethics intervention, whilst fostering persistent gains in moral reasoning ability, also may be used as a professional ethics socialization tool.

The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-making for Accounting Students in an Academic Setting

In this study, we investigate the impact of an ethical decision-making construct, the ‘perceived importance of an ethical issue’ (PIE) for accounting students in an academic setting. One objective was to test the measure of this construct for generalizability in gauging ethical decision- making. The other objective was to draw inferences on the PIE construct for pedagogical purposes. Using tests of validity, the measure reasonably captured the ‘perceived importance of an ethical issue’ construct. In addition, the PIE construct was significantly related to both ethical judgment and behavioural intention. Implications for accounting educators and ethics training in business are discussed.

A re-examination of international seasonalities

Abstract Previous studies argue that market returns in the United States are higher in January than in the other months. Other studies corroborate this seasonality for other markets. This study reconsiders those conclusions by controlling for the numeraire used, the definition of returns, changes in the levels of segmentation, and the length over which seasonal returns are sought. We find that the results are sensitive to each of these factors. Finally, these results are sensitive to the statistical tests employed.

The influence of international status and operating segments on firms’ choice of bonus plans

Abstract This paper investigates why firms select different accounting measures of performance when determining executive bonus compensation. Specifically, we investigate whether firms with a greater multinational presence and with more operating segments are more likely to use after-tax bonus plans. Newman (1989) investigated the relation between multinational status and bonus plan choice for the mid-1970s and did not find strong results. However, given the increased global implications of business decisions over the last two decades, it should be beneficial to investigate this issue for a more recent time period. We obtained financial information from 266 firms, 70 with after-tax compensation plans, 186 with before-tax compensation plans, and 10 with hybrid compensation plans. Logistic regression analysis suggests that large firms reporting a large number of operating segments and having a high level of multinational operations are more likely to select after-tax rather than before-tax compensation plans.

Students’ ethical and professional perceptions of earnings management

We examine the influence of two treatments on students’ perceptions of earnings management. We find that student reading assignments on earnings management and professionalism topics followed by individual testing do not alter student-reported beliefs. However, when the same students process and report their beliefs about earnings management practices in a group setting, the results are different from their initially reported individual beliefs. These statistically significant results suggest that a group dynamic that involves students in the learning process, may be effective in influencing the ethical judgments and perceptions of our future business professionals.

A Citation Analysis and Review of Research Issues and Methodologies in Advances in Accounting Education: Teaching and Curriculum Innovations

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.