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008			101115s2005 enk o 000 0 eng d
020			_a9781849508049 (electronic bk.) : _c£64.95 ; €91.95 ; $106.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHF5657 _b.R47 2005
072		7	_aKFC _2bicssc
072		7	_aKJG _2bicssc
072		7	_aBUS001000 _2bisacsh
080			_a17
082	0	4	_a657 _222
245	0	0	_aResearch on professional responsibility and ethics in accounting. _nVol. 10 _h[electronic resource] / _cedited by Cynthia Jeffrey.
260			_aBingley, U.K. : _bEmerald, _c2005.
300			_a1 online resource (xi, 229 p.).
490	0		_aResearch on professional responsibility and ethics in accounting, _x1574-0765
505	0		_aThe impact of the Sarbanes-Oxley Act on threats to auditor independence / Michael K. Shaub -- Unethical decision-making with computer usage in a university environment / Stuart B. Thomas -- The place of ethics scholarship in the U.S. accounting academy : accounting doctorates research productivity in ethics journals / Paul F. Williams -- An instructional case in using receivables as collateral for a loan : Harrison Chemical Corporation / Mahmoud M. Nourayi -- An instructional case in the ethics of the CPA/client relationship : the roadrunner and Howard Bean, CPA / Mark Higgins -- Financial reporting quality : a focus on the role of the independent auditor / Audrey A. Gramling -- Ethical training in graduate accounting courses : effects of intervention and gender on students ethical reasoning / Mohammad J. Abdolmohammadi -- Accounting scholars publishing in ethics journals : a 30-year longitudinal study / Richard A. Bernardi -- CPAs in public practice : what code do they use when faced with an ethical dilemma? / Robin R. Radtke.
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.
588	0		_aPrint version record
650		0	_aAccounting _xMoral and ethical aspects.
650		0	_aAccountants _xProfessional ethics.
700	1		_aJeffrey, Cynthia.
776	1		_z9780762312399
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1016/S1574-0765(2005)10
913			_1BMEbacklist
999			_c31838 _d31838