MARC details
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03451nam a2200397Ia 4500 |
| 001 - CONTROL NUMBER |
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bslw09276135 |
| 003 - CONTROL NUMBER IDENTIFIER |
| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
| control field |
20210303085106.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
141010s2014 enk o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9781784411633 (electronic bk.) : |
| Terms of availability |
£66.95 ; €89.95 ; $114.95 |
| 040 ## - CATALOGING SOURCE |
| Original cataloging agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
| Classification number |
HF5625.15 |
| Item number |
.R47 2014 |
| 072 #7 - SUBJECT CATEGORY CODE |
| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
| Subject category code |
KF |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
| Subject category code |
BUS001000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
| Universal Decimal Classification number |
657 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
| Classification number |
174.9657 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
| Title |
Research on professional responsibility and ethics in accounting. |
| Number of part/section of a work |
Vol. 18 |
| Medium |
[electronic resource] / |
| Statement of responsibility, etc. |
edited by Cynthia Jeffrey. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
| Place of publication, distribution, etc. |
Bingley, U.K. : |
| Name of publisher, distributor, etc. |
Emerald, |
| Date of publication, distribution, etc. |
2014. |
| 300 ## - PHYSICAL DESCRIPTION |
| Extent |
1 online resource (xi, 214 p.) |
| 490 0# - SERIES STATEMENT |
| Series statement |
Research on professional responsibility and ethics in accounting, |
| International Standard Serial Number |
1574-0765 |
| 505 0# - FORMATTED CONTENTS NOTE |
| Formatted contents note |
The impact of culture and training on code of conduct effectiveness : reporting of observed unethical behavior / Mary B. Curtis, John M. Williams -- A simulation study of the influences of PCAOB regulatory guidance on the internal control audit process : an analysis of relationships, risk and information sharing / Stephanie D. Grimm, Sheneeta W. White -- Client ethical behavior contrast effects on auditors' evaluations of real earnings management / John C. Anderson, Damon M. Fleming -- Could the level of personal indebtedness influence an auditors professional decision-making process? / Christopher J. Sweeney, Richard A. Bernardi, Donald F. Arnold -- An examination of alliances and corporate social responsibility / Kimberly Kopka ... [et al.] -- Auditor-client disagreements and independence : an exploratory field study / Morina D. Rennie, Lori S. Kopp, W. Morley Lemon -- The "big five personality traits" and accountants' ethical intention formation / Shahriar M. Saadullah, Charles D. Bailey -- The academic accounting profession and the pathways commission : two helpful analogs from the National Football League / Jason MacGregor, Martin Stuebs, Brett Wilkinson. |
| 520 ## - SUMMARY, ETC. |
| Summary, etc. |
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. This volume researches the nature of the interactions between accountants, regulators and standard setters, the dilemmas that occur and investigate how and why accountants resolve them. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
| Source of description note |
Print version record |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Accounting |
| -- |
General. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Accounting. |
| Source of heading or term |
bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Finance & accounting. |
| Source of heading or term |
bicssc |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Moral and ethical aspects. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Accountants |
| General subdivision |
Professional ethics. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Business ethics. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
| Personal name |
Jeffrey, Cynthia. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
| International Standard Book Number |
9781784411640 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201418">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201418</a> |