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
2013
|
| 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 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, 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 |
| Beschreibung: | 1 Online-Ressource (xi, 244 Seiten) ill |
| ISBN: | 9781781908457 |
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| contents | 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 |
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| institution | BVB |
| isbn | 9781781908457 |
| 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 2013 1 Online-Ressource (xi, 244 Seiten) ill c rdamedia cr rdacarrier Research on professional responsibility and ethics in accounting 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 Accounting Business & Economics Accounting Accountants Professional ethics Accounting Moral and ethical aspects Business ethics Jeffrey, Cynthia Sonstige oth https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765(2013)17 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Research on professional responsibility and ethics in accounting 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 Accounting Business & Economics Accounting Accountants Professional ethics Accounting Moral and ethical aspects Business ethics |
| 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 | Accounting Business & Economics Accounting Accountants Professional ethics Accounting Moral and ethical aspects Business ethics |
| topic_facet | Accounting Business & Economics Accountants Professional ethics Accounting Moral and ethical aspects Business ethics |
| url | https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765(2013)17 |
| work_keys_str_mv | AT jeffreycynthia researchonprofessionalresponsibilityandethicsinaccounting |