Explore the vast range of titles available.

Gender is one of the most frequently studied variables within the ethics literature. In prior studies that find gender differences, females consistently report more ethical responses than males. However, prior research also indicates that females are more prone to responding in a socially desirable fashion. Consequently, it is uncertain whether gender differences in ethical decision-making exist because females are more ethical or perhaps because females are more prone to the social desirability response bias. Using a sample of 30 scenarios from prior studies that find gender differences, we examine whether these gender differences remain robust once social desirability is controlled for in the analysis. Our data suggest that the effect of gender on ethical decision-making is largely attenuated once social desirability is included in the analysis. In essence, the social desirability response bias appears to be driving a significant portion of the relationship between gender and ethical decision-making. We discuss several important research implications of this study.

Finding qualified accounting staff has consistently been a top issue facing CPA firms. However, little is known about the factors that influence accountants' decisions to seek careers with different types of firms. In our paper, we use Ajzen's (1991) theory of planned behavior to examine the reasons why some accountants seek careers at Big 4 firms, while other accountants seek careers at non-Big 4 firms. We survey accounting students and find that attitudes, subjective norms, and perceived behavioral control each influence firm-choice decisions. To provide additional insight into our results, we survey accounting professionals from Big 4 and non-Big 4 accounting firms. We find that, overall, students' perceptions, while more limited, are similar to those of accounting professionals. Further, we find that accounting professionals provide a number of insightful comments that offer several important implications for accounting firms. Finally, we assess whether accounting professionals perceive that certain types of accounting students are more likely to succeed at Big 4 versus non-Big 4 firms, and whether recruiting efforts are consistent with these perceptions. Data Availability: Data are available upon request.

Purpose The purpose of this paper is to explore how firms can enhance feedback systems by studying the effects of offering junior auditors an opportunity to provide upward feedback and acknowledging their voice has been heard and will be considered for evaluation purposes. Design/methodology/approach This study uses a 2 × 1 + 1 (voice confirmation × opportunity + no opportunity) between-subjects experimental design that manipulated upward feedback opportunity (i.e., opportunity or no opportunity) and voice confirmation for those that do receive upward feedback opportunity (i.e., receive indication upward feedback was heard and will be considered or receive no indication upward feedback was heard). Within the no upward feedback opportunity condition participants did not have a chance to receive voice confirmation. Findings Through analysis of 117 upper-division undergraduate accounting students, the authors find the receipt of upward feedback opportunity and voice confirmation positively influence justice perceptions. Furthermore, the authors find interactional justice is positively associated with organizational citizenship behaviors (OCB), negatively associated with counterproductive work behaviors (CWB) and mediates the association between upward feedback voice confirmation and both OCB and CWB through indirect-only mediation. The authors also find distributive justice facilitates competitive and indirect-only mediation between upward feedback opportunity and OCB and CWB. Originality/value This is the first study to examine the influence of giving staff auditors the opportunity to provide upward feedback and informing upward feedback providers (e.g., staff) their voice has been heard and will be considered for evaluation purposes.

Purpose The purpose of this paper is to examine the effect of auditor alternative work arrangement (AWA) participants’ and non-participants’ perceptions of procedural and distributive justice on organizational commitment. Design/methodology/approach Using survey data from 110 auditors in the USA, this study uses a regression model to explore how AWA participants’ and non-participants’ perceptions of procedural and distributive justice affect organizational commitment. Findings As predicted, results show both participants’ and non-participants’ perceptions of procedural justice significantly affect organizational commitment. However, neither groups’ perceptions of distributive justice significantly affect their organizational commitment. Originality/value Organizational justice literature has shown that procedural and distributive justice influence organizational commitment. However, no study has controlled for AWA participation. The authors extend research by investigating the effects of procedural and distributive justice perceptions on organizational commitment for both participants and non-participants. The authors also extend accounting research that has narrowly examined AWA benefits and drawbacks, support, viability and perceptions of subordinate career success. Furthermore, there is limited AWA auditing research and this study offers a view prior to the COVID-19 pandemic.

According to the Fantasy Sports Trade Association (FSTA), fantasy sports is a $7 billion industry, with 59.3 million people in the United States and Canada playing fantasy sports (\"Fantasy Sports Now a $7 Billion Industry,\" press release, http://bit.ly/2LGdTkw). [...]other, more traditional gambling activities such as horse racing were also specifically excluded from the Unlawful Internet Gambling Enforcement Act and are still con- sidered gambling activities for tax purposes. The TCJA defined wagering losses to include other related expenses, thereby limiting all gambling expenses to the extent of gambling winnings. [...]professional gamblers will no longer be able to claim net losses related to gambling activities on schedule C. Being considered a professional player takes more than just a profit motive. [...]a 2015 Chief Counsel memorandum (CCM 20153601F) concluded that a taxpayer's multiple buy-ins for the same poker tournament could not be aggregated for purposes of W2-G, as each buy-in was a separate session because the tournament circumstances were different each time.

Since the AICPA began surveying accounting firms in 1997, firms have consistently reported that finding qualified staffs a top priority (PCPS CPA Firm Top Issues Survey, AICPA, 1997-2007). Hiring across accounting firms increased from 2009 to 2011, with 90% of firms forecasting stable or higher levels of hiring in the near future. The hot, employment opportunities for accountants and auditors will increase 16% over the next 10 year's, according to the Bureau of Labor Statistics 2012/2013 Occupational Outlook Handbook. To assist accounting firms in their recruiting and retention efforts, this discussion presents the results of a survey designed to determine why some accountants seek careers with Big Four firms, whereas others seek careers with non-Big Four firms. This study also assessed the reasons why Big Four and non-Big Four practitioners selected their respective firms. Recruiting and retention are critical for all CPA firms. This survey will enable firms to better focus their recruiting efforts to attract qualified employees.