Research on professional responsibility and ethics in accounting / edited by Cynthia Jefrey.
Material type:
TextSeries: Research on professional responsibility and ethics in accounting ; v. 21Publisher: Emerald Publishing Limited, Description: 1 online resource (ix, 198 pages)ISBN: 9781787549722 (e-book)Subject(s): Accountants -- Professional ethics | Accounting -- Moral and ethical aspects | Auditing -- Moral and ethical aspects | Auditors -- Professional ethics | Business ethics | Business & Economics -- General | Economics, finance, business & managementAdditional physical formats: No titleDDC classification: 174.9657 LOC classification: HJ9701-9940HF5625.15 | .R47 2018Online resources: Click here to access online Summary: '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.
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eBook
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Digital Library
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HJ9701-9940 (Browse shelf(Opens below)) | Link to resource | Available |
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| TD194-195 Return on investment in corporate responsibility / | JQ1499-1749 Leadership and public sector reform in Asia / | LB2331.7-2335.8 Teacher leadership in professional development schools / | HJ9701-9940 Research on professional responsibility and ethics in accounting / | JA27-34 Special issue : | LB2300-2430 Boosting impact and innovation in higher education / | HD2709-2930.7 21 for 21 / |
Includes index.
Includes bibliographical references.
'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.
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