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008			120820s2012 enka o 000 0 eng d
020			_a9781780527611 (electronic bk.) : _c£62.95 ; €89.95 ; $124.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHF5625.15 _b.R47 2012
072		7	_aKFC _2bicssc
072		7	_aKJG _2bicssc
072		7	_aBUS008000 _2bisacsh
072		7	_aBUS001000 _2bisacsh
080			_a657
082	0	4	_a174.9 _223
245	0	0	_aResearch on professional responsibility and ethics in accounting. _nVol. 16 _h[electronic resource] / _cedited by Cynthia Jeffrey.
260			_aBingley, U.K. : _bEmerald, _c2012.
300			_a1 online resource (x, 231 p.) : _bill.
490	0		_aResearch on professional responsibility and ethics in accounting, _x1574-0765
505	0		_aAnatomy of an enrollment fraud / John M. Thornton, Nancy W. Ashley -- Ethical predisposition of certified public accountants : a study of gender differences / Donald L. Ariail, Mohammad J. Abdolmohammadi, L. Murphy Smith -- Enhanced enforcement of the foreign corrupt practices act : improving the ethics of U.S. business practices abroad / Carl Pacini, Mushfiq Swaleheen, Katherine Barker -- Promoting professionalism : lessons from the medical and legal professions / Laurie Swinney, Bruce Elder -- Ethical prompts and their effects on the individual's evaluation of acceptable business practices : considerations for accountants / William H. Black, Barbara S. White -- CEO/chair duality in the Sarbanes-Oxley era : board independence versus unity of command / Charles P. Cullinan, Pamela Barton Roush, Xiaochuan Zheng -- The impact of accounting students' professional skepticism on their ethical perception of earnings management / Magdy S. Farag, Rafik Z. Elias -- Classroom cheating : reasons not to whistle-blow and the probability of whistle-blowing / Richard A. Bernardi, Meredith B. Larkin, Lyndsey A. LaBontee, Rebecca A. Lapierre, Nathalie C. Morse.
520			_aResearch 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		7	_aBusiness & Economics _xBusiness Ethics. _2bisacsh
650		7	_aBusiness & Economics _xAccounting _xGeneral. _2bisacsh
650		7	_aAccounting. _2bicssc
650		7	_aBusiness ethics. _2bicssc
650		0	_aAccounting _xMoral and ethical aspects.
650		0	_aAccountants _xProfessional ethics.
700	1		_aJeffrey, Cynthia.
776	1		_z9781780527604
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1574-0765(2012)16
999			_c31135 _d31135