Research on Professional Responsibility and Ethics in Accounting
Emerald Group Publishing, Jun 1, 2011 - Business & Economics - 192 pages
"Research on Professional Responsibility and Ethics in Accounting" is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability. 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 situations 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.
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THE HISTORY OF PROFESSIONALIZATION IN US PUBLIC ACCOUNTANCY
THE CASE FOR PRINCIPLED JUDGMENT
HAS THE SITUATION IMPROVED?
FINANCIAL RESTATEMENT CORPORATE SOCIAL RESPONSIBILITY AND CEO COMPENSATION
DOES IT PAY?
CHEATING AND WHISTLEBLOWING IN THE CLASSROOM
A JAPANESE STUDY
INTERNAL AUDITORS SPEAK OUT ON CONTROLLING EMPLOYEE FRAUD
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AAPA accounting curriculum Accounting Education accounting ethics accounting profession accounting scandals accounting standards AICPA analysis Arthur Andersen assets associated audit Blanthorne Business Ethics Canada cheating behavior client companies Compustat CORP corporate social responsibility cost CSR strengths CSR weaknesses Desired Situation disclosures economic employees ethical behavior ethical firms ethics education Ethics in Accounting ethics training executive compensation factors faculty’s financial performance financial reporting financial statements firm’s Fortune Magazine fraud risk management GAAP incentives incorporate ethics indicated intention to cheat internal auditors Journal of Business lease legitimacy list firms median non-restating firms organizations percent policies previous study principal component analysis principles-based standards public accountancy regression regression analysis regulatory arbitrage response bias restatement announcement restating firms rules-based sample score SDRB sexual harassment significant socially desirable society survey Table teaching ethics theory total CSR U.S. public United University virtue ethics whistle-blowing