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020 _a9781780520056 (electronic bk.) :
_c£62.95 ; €89.95 ; $114.95
040 _aUtOrBLW
_cUtOrBLW
050 4 _aHF5636
_b.R47 2011
072 7 _aKFC
_2bicssc
072 7 _aKJG
_2bicssc
072 7 _aBUS008000
_2bisacsh
072 7 _aBUS001000
_2bisacsh
080 _a657
082 0 4 _a657
_222
245 0 0 _aResearch on professional responsibility and ethics in accounting.
_nVol. 15
_h[electronic resource] /
_cedited by Cynthia Jeffrey.
260 _aBingley, U.K. :
_bEmerald,
_c2011.
300 _a1 online resource (x, 250 p.) :
_bill.
490 0 _aResearch on professional responsibility and ethics in accounting,
_x1574-0765
505 0 _aThe history of professionalization in U.S. public accountancy / Andy Garcia, James C. Lampe -- Principles-based accounting : the case for principled judgment / Martin T. Stuebs, C. William Thomas -- Sexual harassment in the accounting profession : has the situation improved? / Charles W. Stanley, Jane N. Baldwin. -- Financial restatement, corporate social responsibility, and CEO compensation / William D. LaGore, Lois S. Mahoney, Linda Thorne -- Ethical corporate citizenship : does it pay? / Janell L. Blazovich, L. Murphy Smith -- Cheating and whistle-blowing in the classroom / Richard A. Bernardi, Caitlin A. Banzhoff, Abigail M. Martino, Katelyn J. Savasta -- Faculties' perceptions of ethics in the accounting curriculum : a Japanese study / Satoshi Sugahara, Gregory Boland -- Internal auditors speak out on controlling employee fraud / Jeffrey S. Zanzig, Dale L. Flesher.
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, 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 _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.
650 0 _aProfessional ethics.
700 1 _aJeffrey, Cynthia.
776 1 _z9781780520049
856 4 0 _uhttps://www.emerald.com/insight/publication/doi/10.1108/S1574-0765(2011)15
913 _1June2011
999 _c31261
_d31261