Research on professional responsibility and ethics in accounting. Vol. 14 / edited by Cynthia Jeffrey.

Format:

Book

Contributor:

Jeffrey, Cynthia.

Series:

Research on Professional Responsibility and Ethics in Accounting

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

Language:

English

Subjects (All):

Accounting--Moral and ethical aspects.

Accounting.

Accountants--Professional ethics.

Accountants.

Physical Description:

1 online resource (243 p.)

Edition:

First edition.

Place of Publication:

Bingley, England : Emerald Publishing Limited, 2010.

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:

Linking 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.

Notes:

Description based upon print version of record.

Includes bibliographical references.

Print version record

ISBN:

9781849507233