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Taking stock and moving forward: a review of the accounting ethics literature


  • Apr 16, 2024

The Centre announces that a research project entitled "Taking stock and moving forward: a review of the accounting ethics literature", and presented by Dr. Erica Pimentel (Assistant Professor of Accounting at Smith) has been approved for funding by the Advisory Committee of the CPA Ontario Centre for Corporate Reporting and Professionalism. The project has been granted funding in the amount of $11,045. The description of Dr. Pimentel's project is as follows:

Numerous accounting frauds, from Lehman Brothers to Valeant Pharmaceuticals, Wirecard to Wells Fargo, have marked the last decade. Parallel to these recent scandals, new rules have emerged to reign in corporate malfeasance, like the Dodd-Frank in the US or the MiFID in Europe. Thus, much attention has been paid to the evolving accounting ethics arena, with new regulatory solutions emerging to address these practical challenges. Despite this increased attention in practice, the academic arena has paid little attention to systematizing accounting ethics research to draw broad insights that can help address these current issues. Recent accounting ethics literature reviews have focused primarily on sub-themes in accounting ethics research like accounting education, audit, information systems, or management control. Earlier attempts to systematize accounting ethics research identified research trends that may no longer be relevant. Therefore, an updated broad synthesis of the accounting ethics literature is needed to assist researchers with identifying current trends and new vistas for inquiry in light of recent events. This project proposes to develop a systematic literature review on the accounting ethics literature over the last decade.