MARC details
| 000 -LEADER |
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03507nam a2200373Ka 4500 |
| 001 - CONTROL NUMBER |
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bslw06349154 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20210303085403.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
101115s2004 enk o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781849508070 (electronic bk.) : |
| Terms of availability |
£64.95 ; €84.95 ; $119.45 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UtOrBLW |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5657 |
| Item number |
.R47 2004 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KJG |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
BUS001000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
SOC000000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
336.717.16+17 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657 |
| Edition number |
22 |
| 245 00 - TITLE STATEMENT |
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| Title |
Research on professional responsibility and ethics in accounting. |
| Number of part/section of a work |
Vol. 9 |
| 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. |
2004. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xi, 239 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 |
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| Formatted contents note |
Business students willingness to engage in academic dishonesty and whistle-blowing / Raef A. Lawson -- The moral and cultural reasoning of IPO accountants : a small sample study / Patricia C. Bancroft -- Accounting ethics : a study of professional independence status of accounting firms in Botswana / E.G. Kitindi -- Ethics of virtue and ethics of duty : defining the norms of the profession / Thomas A. Doucet -- Trust as a threat to independence : emotional trust, auditor-client interdependence, and their impact on professional skepticism / Michael K. Shaub -- Gender differences and effects of pressure from superiors in tax compliance decisions in classroom ethics interventions / Alireza Daneshfar -- The influence of political ideology on DIT scores : fact or artifact? / Dawn W. Massey -- Ethical considerations in CPA attitudes regarding the acceptance of commissions and contingent fees / L. Murphy Smith -- Ethics in auditing : an examination of auditor independence / Nader Asgary -- Corporate social performance : empirical evidence on Canadian firms / Robin W. Roberts. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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 journal. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
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| Source of description note |
Print version record |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| 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. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Jeffrey, Cynthia. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9780762311255 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1016/S1574-0765(2004)9">https://www.emerald.com/insight/publication/doi/10.1016/S1574-0765(2004)9</a> |
| 913 ## - |
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| -- |
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