Research on Professional Responsibility and Ethics in Accounting

Front Cover
Cynthia Jeffrey
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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Contents

THE HISTORY OF PROFESSIONALIZATION IN US PUBLIC ACCOUNTANCY
1
THE CASE FOR PRINCIPLED JUDGMENT
47
HAS THE SITUATION IMPROVED?
75
FINANCIAL RESTATEMENT CORPORATE SOCIAL RESPONSIBILITY AND CEO COMPENSATION
101
DOES IT PAY?
127
CHEATING AND WHISTLEBLOWING IN THE CLASSROOM
165
A JAPANESE STUDY
193
INTERNAL AUDITORS SPEAK OUT ON CONTROLLING EMPLOYEE FRAUD
225
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