Australian Accounting Review
Forum Issue on
Ethics, Credibility and Governance

CALL FOR PAPERS

In 2006, Australian Accounting Review plans to publish a special edition dedicated to Ethics, Credibility and Governance. Invited Guest Editors for this Forum Issue are Professor Philomena Leung (Deakin University) and Professor Barry J Cooper (RMIT University).

Ethics, Credibility and Governance is a fundamental cornerstone for the accounting profession, and has been a relatively under-researched area in the accounting literature. This special edition on Ethics, Credibility and Governance will examine the current issues relating to ethical behaviour, professional values and credibility, and the ethical underpinning for the development of policies in good governance practice. In October 2003, the International Federation of Accountants issued International Education Standards (IES) number 4, Professional Values, Ethics, and Attitudes. IES 4 will be effective from 1 January 2005. With this new standard, together with the increasing emphasis on ethical conduct, accountability and social responsibilities, it is timely that the concepts relating to accounting ethics and professional values are explored further, and debated, so that accounting professionals, educators, and business advisers are better informed on how ethics impact on their roles.

Papers are now sought on any aspect of ethics, credibility and governance relating to accounting. Papers for consideration could include current debates, theoretical arguments, empirical reviews and critiques, discussions of research work, thought pieces and critical analyses of professional and practical issues. The following list of suggested topics is indicative but not intended to be exhaustive:

• Theoretical arguments on ethics and values relating to accounting judgements.
• Professionalism, professional ethics, independence.
• Ethical behaviour of accountants and other finance personnel.
• Corporate culture, ethical leadership and governance.
• The role of professional bodies, regulation, academics and educational institutions in accounting ethics.
• Ethical issues relating to accounting practices.
• Ethical decision-making and conflicts.
• Whistleblowing.
• Corporate Social Responsibility and the accountant.
• International comparison and development of ethics for accountants.

All articles will be refereed and AAR's usual editorial policies will apply. The deadline for submission is 15 February 2005. Submissions should be in electronic form and sent to either: