Call for Papers

摘要

The theme of this Issue and its supporting Symposium is an intentional challenge to the academic accounting ethics discipline. There is a growing literature exploring issues of tone at the top particularly as it impacts governance. An understanding of managerial values and intent goes to the heart of the services the accounting profession provides and this is reflected in at least two distinct streams in the literature. The challenge laid down by this Symposium and call for papers is to consider tone at the top in its broadest sense; to identify those questions to date unexplored and to investigate the interactions between existing paradigms.