000			02832nam a2200469Ii 4500
001			9781787549722
003			UtOrBLW
005			20210303084934.0
006			m o d
007			cr un|||||||||
008			180416s2018 enk ob 001 0 eng d
020			_a9781787549722 (e-book)
040			_aUtOrBLW _beng _erda _cUtOrBLW
050			_aHJ9701-9940
050		4	_aHF5625.15 _b.R47 2018
072		7	_aK _2bicssc
072		7	_aBUS000000 _2bisacsh
080			_a336.7
082	0	4	_a174.9657 _223
245	0	0	_aResearch on professional responsibility and ethics in accounting / _cedited by Cynthia Jefrey.
264		1	_bEmerald Publishing Limited,
300			_a1 online resource (ix, 198 pages).
490	0		_aResearch on professional responsibility and ethics in accounting, _x1574-0765 ; _vv. 21
500			_aIncludes index.
504			_aIncludes bibliographical references.
520			_a'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.
588	0		_aPrint version record
650		0	_aAccountants _xProfessional ethics.
650		0	_aAccounting _xMoral and ethical aspects.
650		0	_aAuditing _xMoral and ethical aspects.
650		0	_aAuditors _xProfessional ethics.
650		0	_aBusiness ethics.
650		7	_aBusiness & Economics _xGeneral. _2bisacsh
650		7	_aEconomics, finance, business & management. _2bicssc
700	1		_aJeffrey, Cynthia, _eeditor.
776			_z9781787549739
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201821
999			_c30147 _d30147