Research on Professional Responsibility and Ethics in Accounting
Published on 3. September 2012
Book
Hardback
248 pages
978-1-78052-760-4 (ISBN)
Description
The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.
More details
Series
Language
English
Place of publication
Bingley
United Kingdom
Publishing group
Emerald Publishing Limited
Dimensions
Height: 240 mm
Width: 161 mm
Thickness: 18 mm
Weight
531 gr
ISBN-13
978-1-78052-760-4 (9781780527604)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Cynthia Jeffrey
Research on Professional Responsibility and Ethics in Accounting
E-Book
09/2012
1st Edition
Emerald Publishing Limited
from
€158.99
Available for download
Persons
Content
List of Contributors.
Editorial Information.
Anatomy of an Enrollment Fraud.
Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences.
Enhanced Enforcement of the Foreign Corrupt Practices Act: Improving the Ethics of U.S. Business Practices Abroad.
Promoting Professionalism: Lessons from the Medical and Legal Professions.
Ethical Prompts and their Effects on the Individual's Evaluation of Acceptable Business Practices: Considerations for Accountants.
CEO/Chair Duality in the Sarbanes-Oxley Era: Board Independence Versus Unity of Command.
The Impact of Accounting Students' Professional Skepticism on their Ethical Perception of Earnings Management.
Classroom Cheating: Reasons not to Whistle-Blow and the Probability of Whistle-Blowing.
Research on Professional Responsibility and Ethics in Accounting.
Research on Professional Responsibility and Ethics in Accounting.
Research on Professional Responsibility and Ethics in Accounting.
Copyright page.
Editorial Information.
Anatomy of an Enrollment Fraud.
Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences.
Enhanced Enforcement of the Foreign Corrupt Practices Act: Improving the Ethics of U.S. Business Practices Abroad.
Promoting Professionalism: Lessons from the Medical and Legal Professions.
Ethical Prompts and their Effects on the Individual's Evaluation of Acceptable Business Practices: Considerations for Accountants.
CEO/Chair Duality in the Sarbanes-Oxley Era: Board Independence Versus Unity of Command.
The Impact of Accounting Students' Professional Skepticism on their Ethical Perception of Earnings Management.
Classroom Cheating: Reasons not to Whistle-Blow and the Probability of Whistle-Blowing.
Research on Professional Responsibility and Ethics in Accounting.
Research on Professional Responsibility and Ethics in Accounting.
Research on Professional Responsibility and Ethics in Accounting.
Copyright page.