Research on professional responsibility and ethics in accounting. Vol. 13 / edited by Cynthia Jeffrey.

Format:

Book

Contributor:

Jeffrey, Cynthia.

Series:

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 (188 p.)

Place of Publication:

Bingley : Emerald/JAI, 2008.

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:

An 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.

Notes:

Description based upon print version of record.

Includes bibliographical references.

Print version record

ISBN:

9781848553774

OCLC:

528907186