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008			101115s2010 enk o 000 0 eng d
020			_a9781849507233 (electronic bk.) : _c£62.95 ; €89.95 ; $114.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHF5657 _b.R47 2010
072		7	_aHPQ _2bicssc
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072		7	_aBUS001000 _2bisacsh
080			_a17
082	0	4	_a657 _222
245	0	0	_aResearch on professional responsibility and ethics in accounting. _nVol. 14 _h[electronic resource] / _cedited by Cynthia Jeffrey.
260			_aBingley, U.K. : _bEmerald, _c2010.
300			_a1 online resource (x, 231 p.).
490	0		_aResearch on professional responsibility and ethics in accounting, _x1574-0765
505	0		_aLinking virtue to representational faithfulness in making judgments in a principles-based environment / Steven M. Mintz -- Ranking North American accounting scholars publishing ethics research : 1986 through 2008 / Richard A. Bernardi, David F. Bean -- The focus of professional ethics : ethical professionals or ethical profession? / Paul F. Williams -- Publication trends in research on professional responsibility and ethics in accounting and research on accounting ethics, and a database of the articles / Charles D. Bailey, Irana J. Scott, Julie C. Hyde -- Teaching ethics in the accounting and tax curriculum using Milgram's agentic shift theory / Anthony H. Catanach, Shelley C. Rhoades-Catanach -- Ethical concerns about the online sale of instructor-only textbook resources / Arline Savage, Mark G. Simkin -- "True and fair" as the moral compass of financial reporting / Shyam Sunder -- A comparison of the association between corporate social responsibility and executive compensation : United States versus Canada / Linda Thorne, Lois S. Mahoney, Donna Bobek -- Moral confrontation : an essential companion to moral imagination / Martin Stuebs -- Moral intensity, ethical reasoning, and equitable relief judgments / Gary M. Fleischman, Sean Valentine, Don W. Finn.
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		0	_aAccounting _xMoral and ethical aspects.
650		0	_aAccountants _xProfessional ethics.
700	1		_aJeffrey, Cynthia.
776	1		_z9781849507226
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1574-0765(2010)14
913			_1BMEbacklist
999			_c31378 _d31378