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008			101115s2008 enk o 000 0 eng d
020			_a9781848553774 (electronic bk.) : _c£59.95 ; €89.95 ; $114.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHF5625.15 _b.R47 2008
072		7	_aKFC _2bicssc
072		7	_aKJG _2bicssc
072		7	_aBUS001000 _2bisacsh
072		7	_aBUS008000 _2bisacsh
080			_a336.717.16+17
082	0	4	_a174.4 _222
245	0	0	_aResearch on professional responsibility and ethics in accounting. _nVol. 13 _h[electronic resource] / _cedited by Cynthia Jeffrey.
260			_aBingley, U.K. : _bEmerald, _c2008.
300			_a1 online resource (x, 177 p.).
490	0		_aResearch on professional responsibility and ethics in accounting, _x1574-0765
505	0		_aAn ethic of accountability / Jesse Dillard -- Who should teach ethics courses in business and accounting programs? / Mohammad Abdolmohammadi -- Accounting ethics education : where do we go from here? / Mark Mitschow -- Do accounting academics have the expertise to teach a discipline-specific ethics course? : a research assessment approach / Michael R. Melton -- Ethicality and moral intensity of earnings management : does the method matter? / Andrea S. Kelton -- Moral identity as a moderator of perceived whistle blowing under threat of retaliation, no protection, and no reward / William W. Stammerjohan -- Ethical climate and organizational commitment among management accountants / Robert Farrar -- An attributional analysis of ethicality judgments of earnings management / Andrea S. Kelton -- Michael K. Shaub.
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		_z9781848553767
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1016/S1574-0765(2008)13
913			_1BMEbacklist
999			_c31562 _d31562