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 i...
Gespeichert in:
Weitere Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Bingley, U.K.
Emerald Publishing Limited
2018
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Schriftenreihe: | Research on professional responsibility and ethics in accounting
v. 21 |
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: | Includes index |
Beschreibung: | 1 Online-Ressource (ix, 198 Seiten) |
ISBN: | 9781787549722 |
Internformat
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Datensatz im Suchindex
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author2 | Jeffrey, Cynthia |
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building | Verbundindex |
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institution | BVB |
isbn | 9781787549722 |
language | English |
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spelling | Research on professional responsibility and ethics in accounting edited by Cynthia Jefrey Bingley, U.K. Emerald Publishing Limited 2018 2018 1 Online-Ressource (ix, 198 Seiten) txt rdacontent c rdamedia cr rdacarrier Research on professional responsibility and ethics in accounting v. 21 Includes index '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 Business & Economics General Economics, finance, business & management Accountants Professional ethics Accounting Moral and ethical aspects Auditing Moral and ethical aspects Auditors Professional ethics Business ethics Jeffrey, Cynthia edt Erscheint auch als Druckausgabe 9781787549739 https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201821 Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Research on professional responsibility and ethics in accounting Business & Economics General Economics, finance, business & management Accountants Professional ethics Accounting Moral and ethical aspects Auditing Moral and ethical aspects Auditors Professional ethics 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 Jefrey |
title_fullStr | Research on professional responsibility and ethics in accounting edited by Cynthia Jefrey |
title_full_unstemmed | Research on professional responsibility and ethics in accounting edited by Cynthia Jefrey |
title_short | Research on professional responsibility and ethics in accounting |
title_sort | research on professional responsibility and ethics in accounting |
topic | Business & Economics General Economics, finance, business & management Accountants Professional ethics Accounting Moral and ethical aspects Auditing Moral and ethical aspects Auditors Professional ethics Business ethics |
topic_facet | Business & Economics Economics, finance, business & management Accountants Professional ethics Accounting Moral and ethical aspects Auditing Moral and ethical aspects Auditors Professional ethics Business ethics |
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work_keys_str_mv | AT jeffreycynthia researchonprofessionalresponsibilityandethicsinaccounting |