Research on professional responsibility and ethics in accounting. Vol. 15 / edited by Cynthia Jeffrey.

Format:

Book

Contributor:

Jeffrey, Cynthia.

Series:

Research on Professional Responsibility and Ethics in Accounting, 15

Research on professional responsibility and ethics in accounting, 1574-0765

Language:

English

Subjects (All):

Accounting.

Professional ethics.

Physical Description:

1 online resource (261 pages)

Edition:

First edition.

Place of Publication:

Bingley [England] : Emerald Group Pub. Ltd., 2011.

Language Note:

English

Summary:

Research 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.

Contents:

The 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.

Notes:

Description based upon print version of record.

Includes bibliographical references.

Print version record

ISBN:

1-283-12338-X

9786613123381

1-78052-005-0

OCLC:

729167224