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
2007
|
| 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 Volltext |
| 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. This title publishes annualy |
| Beschreibung: | 1 Online-Ressource (xi, 217 Seiten) |
| ISBN: | 9781849508056 |
Internformat
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| 505 | 8 | |a Establishing a standardization sample for accounting students DIT scores : a meta-analysis / David F. Bean -- Corporate governance systems : an ethics research framework / Steven M. Mintz -- Will corporate governance and whistleblowing provisions improve financial responsibility? / Todd A. Shawver -- Managerial intent and the ethics of earnings management / Andrea S. Kelton -- Self-serving bias, respondent knowledge, and perceptions of non-audit services impact on auditor independence / Cathleen L. Miller -- An instructional case : Gordon Technologies Inc. / Roselyn Morris -- Institutional ownership and corporate political activity in the insurance industry : ethical considerations for accountants / Robin W. Roberts -- what constitutes an act discreditable? : an exploratory study / Kathleen Simons -- Career ambition vs. concern for others : the relationship of personal values to egregious accounting and financial decisions / Michael K. Shaub | |
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| contents | Establishing a standardization sample for accounting students DIT scores : a meta-analysis / David F. Bean -- Corporate governance systems : an ethics research framework / Steven M. Mintz -- Will corporate governance and whistleblowing provisions improve financial responsibility? / Todd A. Shawver -- Managerial intent and the ethics of earnings management / Andrea S. Kelton -- Self-serving bias, respondent knowledge, and perceptions of non-audit services impact on auditor independence / Cathleen L. Miller -- An instructional case : Gordon Technologies Inc. / Roselyn Morris -- Institutional ownership and corporate political activity in the insurance industry : ethical considerations for accountants / Robin W. Roberts -- what constitutes an act discreditable? : an exploratory study / Kathleen Simons -- Career ambition vs. concern for others : the relationship of personal values to egregious accounting and financial decisions / Michael K. Shaub |
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| format | Electronic eBook |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T21:39:04Z |
| indexdate | 2024-08-02T00:19:23Z |
| institution | BVB |
| isbn | 9781849508056 |
| language | English |
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| series2 | Research on professional responsibility and ethics in accounting |
| spelling | Research on professional responsibility and ethics in accounting edited by Cynthia Jeffrey Bingley, U.K. Emerald 2007 1 Online-Ressource (xi, 217 Seiten) c rdamedia cr rdacarrier Research on professional responsibility and ethics in accounting Establishing a standardization sample for accounting students DIT scores : a meta-analysis / David F. Bean -- Corporate governance systems : an ethics research framework / Steven M. Mintz -- Will corporate governance and whistleblowing provisions improve financial responsibility? / Todd A. Shawver -- Managerial intent and the ethics of earnings management / Andrea S. Kelton -- Self-serving bias, respondent knowledge, and perceptions of non-audit services impact on auditor independence / Cathleen L. Miller -- An instructional case : Gordon Technologies Inc. / Roselyn Morris -- Institutional ownership and corporate political activity in the insurance industry : ethical considerations for accountants / Robin W. Roberts -- what constitutes an act discreditable? : an exploratory study / Kathleen Simons -- Career ambition vs. concern for others : the relationship of personal values to egregious accounting and financial decisions / Michael K. Shaub 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. This title publishes annualy Accountants Professional ethics Accounting Moral and ethical aspects Jeffrey, Cynthia Sonstige oth https://www.emerald.com/insight/publication/doi/10.1016/S1574-0765(2007)12 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Research on professional responsibility and ethics in accounting Establishing a standardization sample for accounting students DIT scores : a meta-analysis / David F. Bean -- Corporate governance systems : an ethics research framework / Steven M. Mintz -- Will corporate governance and whistleblowing provisions improve financial responsibility? / Todd A. Shawver -- Managerial intent and the ethics of earnings management / Andrea S. Kelton -- Self-serving bias, respondent knowledge, and perceptions of non-audit services impact on auditor independence / Cathleen L. Miller -- An instructional case : Gordon Technologies Inc. / Roselyn Morris -- Institutional ownership and corporate political activity in the insurance industry : ethical considerations for accountants / Robin W. Roberts -- what constitutes an act discreditable? : an exploratory study / Kathleen Simons -- Career ambition vs. concern for others : the relationship of personal values to egregious accounting and financial decisions / Michael K. Shaub 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 |
| topic_facet | Accountants Professional ethics Accounting Moral and ethical aspects |
| url | https://www.emerald.com/insight/publication/doi/10.1016/S1574-0765(2007)12 |
| work_keys_str_mv | AT jeffreycynthia researchonprofessionalresponsibilityandethicsinaccounting |