Research on professional responsibility and ethics in accounting:
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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K.
Emerald
2006
|
| Schriftenreihe: | Research on professional responsibility and ethics in accounting
|
| Schlagworte: | |
| Online-Zugang: | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 DE-1046 URL des Erstveröffentlichers |
| Zusammenfassung: | 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 series. It focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. Volume 11 of the series consists invited papers, articles and instructional cases |
| Beschreibung: | 1 Online-Ressource (xi, 228 Seiten) |
| ISBN: | 9781849508032 |
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| contents | Issues relating to teaching accounting ethics : an 18-year retrospective / Stephen E. Loeb -- Faculty ethics code expectations : an empirical survey of U.S. accounting doctoral programs / Thomas E. McKee -- Ethics of care and decisions of financial statement preparers to manage earningS / Karen L. Hooks -- Data contamination by social desirability response bias : an international study of students cheating behavior / Kimberly L. Adamaitis -- The intention of accounting students to whistleblow in situations of questionable ethical dilemmas / Lynn H. Clements -- An instructional case in premature revenue recognition / Steven M. Mintz -- Case studies for introductory tax : integrating research and ethics / Cynthia E. Bolt -- Call for instructional materials in ethics education -- Loeb's contribution to accounting ethics education and research / Steven M. Mintz -- The growth of accounting research in ethics journals : a 45-year study / David F. Bean -- Ethical earnings management training : the influence of decision context effects / Kimberly K. Moreno -- Auditor reputation and individuals investment decisions / Arnold Schneider |
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| isbn | 9781849508032 |
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| spelling | Research on professional responsibility and ethics in accounting edited by Cynthia Jeffrey Bingley, U.K. Emerald 2006 1 Online-Ressource (xi, 228 Seiten) c rdamedia cr rdacarrier Research on professional responsibility and ethics in accounting Issues relating to teaching accounting ethics : an 18-year retrospective / Stephen E. Loeb -- Faculty ethics code expectations : an empirical survey of U.S. accounting doctoral programs / Thomas E. McKee -- Ethics of care and decisions of financial statement preparers to manage earningS / Karen L. Hooks -- Data contamination by social desirability response bias : an international study of students cheating behavior / Kimberly L. Adamaitis -- The intention of accounting students to whistleblow in situations of questionable ethical dilemmas / Lynn H. Clements -- An instructional case in premature revenue recognition / Steven M. Mintz -- Case studies for introductory tax : integrating research and ethics / Cynthia E. Bolt -- Call for instructional materials in ethics education -- Loeb's contribution to accounting ethics education and research / Steven M. Mintz -- The growth of accounting research in ethics journals : a 45-year study / David F. Bean -- Ethical earnings management training : the influence of decision context effects / Kimberly K. Moreno -- Auditor reputation and individuals investment decisions / Arnold Schneider 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 series. It focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. Volume 11 of the series consists invited papers, articles and instructional cases Accountants Professional ethics Accounting Moral and ethical aspects Jeffrey, Cynthia Sonstige oth https://www.emerald.com/insight/publication/doi/10.1016/S1574-0765(2006)11 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Research on professional responsibility and ethics in accounting Issues relating to teaching accounting ethics : an 18-year retrospective / Stephen E. Loeb -- Faculty ethics code expectations : an empirical survey of U.S. accounting doctoral programs / Thomas E. McKee -- Ethics of care and decisions of financial statement preparers to manage earningS / Karen L. Hooks -- Data contamination by social desirability response bias : an international study of students cheating behavior / Kimberly L. Adamaitis -- The intention of accounting students to whistleblow in situations of questionable ethical dilemmas / Lynn H. Clements -- An instructional case in premature revenue recognition / Steven M. Mintz -- Case studies for introductory tax : integrating research and ethics / Cynthia E. Bolt -- Call for instructional materials in ethics education -- Loeb's contribution to accounting ethics education and research / Steven M. Mintz -- The growth of accounting research in ethics journals : a 45-year study / David F. Bean -- Ethical earnings management training : the influence of decision context effects / Kimberly K. Moreno -- Auditor reputation and individuals investment decisions / Arnold Schneider Accountants Professional ethics Accounting Moral and ethical aspects |
| title | Research on professional responsibility and ethics in accounting |
| title_auth | Research on professional responsibility and ethics in accounting |
| title_exact_search | Research on professional responsibility and ethics in accounting |
| title_exact_search_txtP | Research on professional responsibility and ethics in accounting |
| title_full | Research on professional responsibility and ethics in accounting edited by Cynthia Jeffrey |
| title_fullStr | Research on professional responsibility and ethics in accounting edited by Cynthia Jeffrey |
| title_full_unstemmed | Research on professional responsibility and ethics in accounting edited by Cynthia Jeffrey |
| title_short | Research on professional responsibility and ethics in accounting |
| title_sort | research on professional responsibility and ethics in accounting |
| topic | Accountants Professional ethics Accounting Moral and ethical aspects |
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