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008			141010s2014 enk o 000 0 eng d
020			_a9781784411633 (electronic bk.) : _c£66.95 ; €89.95 ; $114.95
040			_aUtOrBLW
050		4	_aHF5625.15 _b.R47 2014
072		7	_aKFC _2bicssc
072		7	_aKF _2bicssc
072		7	_aBUS001000 _2bisacsh
080			_a657
082	0	4	_a174.9657 _223
245	0	0	_aResearch on professional responsibility and ethics in accounting. _nVol. 18 _h[electronic resource] / _cedited by Cynthia Jeffrey.
260			_aBingley, U.K. : _bEmerald, _c2014.
300			_a1 online resource (xi, 214 p.)
490	0		_aResearch on professional responsibility and ethics in accounting, _x1574-0765
505	0		_aThe 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			_aResearch 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		_aPrint version record
650		7	_aBusiness & Economics _xAccounting _xGeneral. _2bisacsh
650		7	_aAccounting. _2bicssc
650		7	_aFinance & accounting. _2bicssc
650		0	_aAccounting _xMoral and ethical aspects.
650		0	_aAccountants _xProfessional ethics.
650		0	_aBusiness ethics.
700	1		_aJeffrey, Cynthia.
776	1		_z9781784411640
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201418
999			_c30784 _d30784