Research on professional responsibility and ethics in accounting:
Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement,...
Gespeichert in:
Format: | Elektronisch E-Book |
---|---|
Sprache: | English |
Veröffentlicht: |
Bingley, U.K.
Emerald
2016
|
Schriftenreihe: | Research on professional responsibility and ethics in accounting
v. 20 |
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 publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated |
Beschreibung: | 1 Online-Ressource (xvi, 238 Seiten) |
ISBN: | 9781785609732 |
Internformat
MARC
LEADER | 00000nmm a2200000 cb4500 | ||
---|---|---|---|
001 | BV048846356 | ||
003 | DE-604 | ||
005 | 20240105 | ||
007 | cr|uuu---uuuuu | ||
008 | 230306s2016 |||| o||u| ||||||eng d | ||
020 | |a 9781785609732 |q electronic bk. |9 978-1-78560-973-2 | ||
024 | 7 | |a 10.1108/S1574-0765201620 |2 doi | |
035 | |a (ZDB-1-EPB)bslw09518370 | ||
035 | |a (DE-599)BVBBV048846356 | ||
040 | |a DE-604 |b ger | ||
041 | 0 | |a eng | |
049 | |a DE-634 |a DE-1043 |a DE-M347 |a DE-523 |a DE-91 |a DE-473 |a DE-19 |a DE-355 |a DE-703 |a DE-20 |a DE-706 |a DE-824 |a DE-29 |a DE-739 | ||
245 | 1 | 0 | |a Research on professional responsibility and ethics in accounting |c edited by Cynthia Jeffrey |
264 | 1 | |a Bingley, U.K. |b Emerald |c 2016 | |
300 | |a 1 Online-Ressource (xvi, 238 Seiten) | ||
337 | |b c |2 rdamedia | ||
338 | |b cr |2 rdacarrier | ||
490 | 0 | |a Research on professional responsibility and ethics in accounting |v v. 20 | |
505 | 8 | |a A post-SOX history of U.S. public accountancy. The history of deprofessionalization in U.S. public accountancy: part III / James Lampe, Andy Garcia, Kerri Tassin -- The influence of client attributes and organizational climate on tax professionals / Amy Hageman, Dann Fisher -- Does monitoring reduce the agent's preference for honesty? / Brian K. Laird, Charles D. Bailey -- Antebellum management accountability at the Mobile and Ohio Railroad (1849-1862) / Dale L. Flesher, Gary John Previts, Andrew D. Sharp -- Emotional reactions to financial statement fraud / Tara J. Shawver, Lynn H. Clements -- A descriptive analysis of the contributors, institutions and content of the American Accounting Association Symposium on Ethics Research in Accounting, 1999-2015 / Diane H. Roberts -- Ranking accounting scholars publishing ethics research in accounting and business ethics journals / Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi, Susan M. Bosco -- How work-life balance, job performance and ethics connect: perspectives of current and future accountants / Katherine T. Smith, L. Murphy Smith, Tracy R. Brower | |
520 | 3 | |a Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated | |
650 | 4 | |a Accounting | |
650 | 7 | |a Business & Economics |2 Accounting | |
650 | 4 | |a Accountants |x Professional ethics | |
700 | 1 | |a Jeffrey, Cynthia |e Sonstige |4 oth | |
856 | 4 | 0 | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |x Verlag |z URL des Erstveröffentlichers |3 Volltext |
912 | |a ZDB-1-EPB | ||
943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-034111697 | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-634 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-1043 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-M347 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-523 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-91 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-473 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-19 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-355 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-703 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-20 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-706 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-824 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-29 |p ZDB-1-EPB |x Verlag |3 Volltext | |
966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |l DE-739 |p ZDB-1-EPB |x Verlag |3 Volltext |
Datensatz im Suchindex
_version_ | 1806232941563478016 |
---|---|
adam_text | |
adam_txt | |
any_adam_object | |
any_adam_object_boolean | |
building | Verbundindex |
bvnumber | BV048846356 |
collection | ZDB-1-EPB |
contents | A post-SOX history of U.S. public accountancy. The history of deprofessionalization in U.S. public accountancy: part III / James Lampe, Andy Garcia, Kerri Tassin -- The influence of client attributes and organizational climate on tax professionals / Amy Hageman, Dann Fisher -- Does monitoring reduce the agent's preference for honesty? / Brian K. Laird, Charles D. Bailey -- Antebellum management accountability at the Mobile and Ohio Railroad (1849-1862) / Dale L. Flesher, Gary John Previts, Andrew D. Sharp -- Emotional reactions to financial statement fraud / Tara J. Shawver, Lynn H. Clements -- A descriptive analysis of the contributors, institutions and content of the American Accounting Association Symposium on Ethics Research in Accounting, 1999-2015 / Diane H. Roberts -- Ranking accounting scholars publishing ethics research in accounting and business ethics journals / Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi, Susan M. Bosco -- How work-life balance, job performance and ethics connect: perspectives of current and future accountants / Katherine T. Smith, L. Murphy Smith, Tracy R. Brower |
ctrlnum | (ZDB-1-EPB)bslw09518370 (DE-599)BVBBV048846356 |
format | Electronic eBook |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nmm a2200000 cb4500</leader><controlfield tag="001">BV048846356</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20240105</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">230306s2016 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781785609732</subfield><subfield code="q">electronic bk.</subfield><subfield code="9">978-1-78560-973-2</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1108/S1574-0765201620</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-1-EPB)bslw09518370</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV048846356</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-634</subfield><subfield code="a">DE-1043</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-523</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Research on professional responsibility and ethics in accounting</subfield><subfield code="c">edited by Cynthia Jeffrey</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Bingley, U.K.</subfield><subfield code="b">Emerald</subfield><subfield code="c">2016</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (xvi, 238 Seiten)</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Research on professional responsibility and ethics in accounting</subfield><subfield code="v">v. 20</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">A post-SOX history of U.S. public accountancy. The history of deprofessionalization in U.S. public accountancy: part III / James Lampe, Andy Garcia, Kerri Tassin -- The influence of client attributes and organizational climate on tax professionals / Amy Hageman, Dann Fisher -- Does monitoring reduce the agent's preference for honesty? / Brian K. Laird, Charles D. Bailey -- Antebellum management accountability at the Mobile and Ohio Railroad (1849-1862) / Dale L. Flesher, Gary John Previts, Andrew D. Sharp -- Emotional reactions to financial statement fraud / Tara J. Shawver, Lynn H. Clements -- A descriptive analysis of the contributors, institutions and content of the American Accounting Association Symposium on Ethics Research in Accounting, 1999-2015 / Diane H. Roberts -- Ranking accounting scholars publishing ethics research in accounting and business ethics journals / Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi, Susan M. Bosco -- How work-life balance, job performance and ethics connect: perspectives of current and future accountants / Katherine T. Smith, L. Murphy Smith, Tracy R. Brower</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Business & Economics</subfield><subfield code="2">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accountants</subfield><subfield code="x">Professional ethics</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Jeffrey, Cynthia</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-EPB</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-034111697</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-634</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-1043</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-M347</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-523</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-91</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-473</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-19</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-355</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-703</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-20</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-706</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-824</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-29</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620</subfield><subfield code="l">DE-739</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
id | DE-604.BV048846356 |
illustrated | Not Illustrated |
index_date | 2024-07-03T21:39:05Z |
indexdate | 2024-08-02T00:19:25Z |
institution | BVB |
isbn | 9781785609732 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034111697 |
open_access_boolean | |
owner | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
owner_facet | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
physical | 1 Online-Ressource (xvi, 238 Seiten) |
psigel | ZDB-1-EPB |
publishDate | 2016 |
publishDateSearch | 2016 |
publishDateSort | 2016 |
publisher | Emerald |
record_format | marc |
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 2016 1 Online-Ressource (xvi, 238 Seiten) c rdamedia cr rdacarrier Research on professional responsibility and ethics in accounting v. 20 A post-SOX history of U.S. public accountancy. The history of deprofessionalization in U.S. public accountancy: part III / James Lampe, Andy Garcia, Kerri Tassin -- The influence of client attributes and organizational climate on tax professionals / Amy Hageman, Dann Fisher -- Does monitoring reduce the agent's preference for honesty? / Brian K. Laird, Charles D. Bailey -- Antebellum management accountability at the Mobile and Ohio Railroad (1849-1862) / Dale L. Flesher, Gary John Previts, Andrew D. Sharp -- Emotional reactions to financial statement fraud / Tara J. Shawver, Lynn H. Clements -- A descriptive analysis of the contributors, institutions and content of the American Accounting Association Symposium on Ethics Research in Accounting, 1999-2015 / Diane H. Roberts -- Ranking accounting scholars publishing ethics research in accounting and business ethics journals / Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi, Susan M. Bosco -- How work-life balance, job performance and ethics connect: perspectives of current and future accountants / Katherine T. Smith, L. Murphy Smith, Tracy R. Brower Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated Accounting Business & Economics Accounting Accountants Professional ethics Jeffrey, Cynthia Sonstige oth https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Research on professional responsibility and ethics in accounting A post-SOX history of U.S. public accountancy. The history of deprofessionalization in U.S. public accountancy: part III / James Lampe, Andy Garcia, Kerri Tassin -- The influence of client attributes and organizational climate on tax professionals / Amy Hageman, Dann Fisher -- Does monitoring reduce the agent's preference for honesty? / Brian K. Laird, Charles D. Bailey -- Antebellum management accountability at the Mobile and Ohio Railroad (1849-1862) / Dale L. Flesher, Gary John Previts, Andrew D. Sharp -- Emotional reactions to financial statement fraud / Tara J. Shawver, Lynn H. Clements -- A descriptive analysis of the contributors, institutions and content of the American Accounting Association Symposium on Ethics Research in Accounting, 1999-2015 / Diane H. Roberts -- Ranking accounting scholars publishing ethics research in accounting and business ethics journals / Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi, Susan M. Bosco -- How work-life balance, job performance and ethics connect: perspectives of current and future accountants / Katherine T. Smith, L. Murphy Smith, Tracy R. Brower Accounting Business & Economics Accounting Accountants Professional 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 |
topic_facet | Accounting Business & Economics Accountants Professional ethics |
url | https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201620 |
work_keys_str_mv | AT jeffreycynthia researchonprofessionalresponsibilityandethicsinaccounting |