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008			101115s2006 enk o 000 0 eng d
020			_a9781849508032 (electronic bk.) : _c£62.95 ; €87.95 ; $111.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHF5657 _b.R47 2006
072		7	_aKFC _2bicssc
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072		7	_aBUS001000 _2bisacsh
072		7	_aBUS027000 _2bisacsh
080			_a17
082	0	4	_a657 _222
245	0	0	_aResearch on professional responsibility and ethics in accounting. _nVol. 11 _h[electronic resource] / _cedited by Cynthia Jeffrey.
260			_aBingley, U.K. : _bEmerald, _c2006.
300			_a1 online resource (xi, 228 p.).
490	0		_aResearch on professional responsibility and ethics in accounting, _x1574-0765
505	0		_aIssues relating to teaching accounting ethics : an 18-year retrospective / Stephen E. Loeb -- Faculty ethics code expectations : an empirical survey of U.S. accounting doctoral programs / Thomas E. McKee -- Ethics of care and decisions of financial statement preparers to manage earningS / Karen L. Hooks -- Data contamination by social desirability response bias : an international study of students cheating behavior / Kimberly L. Adamaitis -- The intention of accounting students to whistleblow in situations of questionable ethical dilemmas / Lynn H. Clements -- An instructional case in premature revenue recognition / Steven M. Mintz -- Case studies for introductory tax : integrating research and ethics / Cynthia E. Bolt -- Call for instructional materials in ethics education -- Loeb's contribution to accounting ethics education and research / Steven M. Mintz -- The growth of accounting research in ethics journals : a 45-year study / David F. Bean -- Ethical earnings management training : the influence of decision context effects / Kimberly K. Moreno -- Auditor reputation and individuals investment decisions / Arnold Schneider.
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 series. It focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. Volume 11 of the series consists invited papers, articles and instructional cases.
588	0		_aPrint version record
650		0	_aAccounting _xMoral and ethical aspects.
650		0	_aAccountants _xProfessional ethics.
700	1		_aJeffrey, Cynthia.
776	1		_z9780762313679
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1016/S1574-0765(2006)11
913			_1BMEbacklist
999			_c31752 _d31752