Research on professional responsibility and ethics in accounting, Vol. 17 (Emerald, 2013)
The history of deprofessionalization in U.S. public accountancy, part II / James C. Lampe, Andy Garcia -- Dysfunctional auditor behavior : the effects of tone at the top and supervisors' relationships / Wayne Tervo, L. Murphy Smith, Marshall Pitman -- The evolution in CSR reporting : a longitudinal study of Canadian firms / Lois S. Mahoney, Linda Thorne -- A qualitative examination of auditors' differing ethical characterizations across the phases of the audit / Chee W. Chow ... [et al.] -- One size does not fit all : different strategies for teaching accounting ethics / Carol M. Graham ... [et al.] -- Accounting students' ethical sensitivity and moral judgments for business dilemmas / Tara J. Shawver, Todd A. Shawver -- Springfield Downtown, Inc. : woman over-board / Marlene M. Reed, Kay Guess -- Teaching notes : Springfield Downtown, Inc.: woman over-board / Marlene M. Reed, Kay Guess -- An analysis of fraud at waste management and Andersen's professional responsibilities / Steven Mintz -- Teaching notes : an analysis of fraud at waste management and Andersen's professional responsibilities / Steven Mintz
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, corporate responsibility, ethical judgments, 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 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