Research on Professional Responsibility and Ethics in Accounting

Erscheinungsjahr 2006
ISBN: 978-0-7623-1367-9
Verlag: Jai Press Inc.

Buch, Englisch, Band 11, 242 Seiten, Format (B × H): 161 mm x 240 mm, Gewicht: 523 g

Reihe: Research on Professional Responsibility and Ethics in Accounting

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 series.

- 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

Autoren/Hrsg.

Jeffrey, Cynthia

Fachgebiete

• Geisteswissenschaften Philosophie Angewandte Ethik & Soziale Verantwortung Wirtschaftsethik, Unternehmensethik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik

Inhaltsverzeichnis

Invited Papers
Stephen E. Loeb, Issues Relating to Teaching Accounting Ethics: An 18 Year Retrospective

Steven M. Mintz, Loebs Contribution to Accounting Ethics Education and Research

Articles
Richard A. Bernardi and David F. Bean, The Growth of Accounting Research in Ethics Journals: A 45-Year Study

John C. Anderson, Sudip Bhattacharjee, and Kimberly Moreno, Ethical Earnings Management Training: The Influence of Decision Context Effects

Lucy F. Ackert, Bryan K. Church, and Arnold Schneider, Auditor Reputation and Individuals Investment Decisions

Alan K. Styles and Thomas E. McKee, Faculty Ethics Code Expectations: An Empirical Survey of U.S. Accounting Doctoral Programs

Randall Rentfro and Karen L. Hooks, Ethics of Care and Decisions of Financial Statement Preparers to Manage Earnings

Richard A. Bernardi and Kimberly L. Adamaitis, Data Contamination by Social Desirability Response Bias: An International Study of Students Cheating Behavior

Tara J. Shawver and Lynn H. Clements, The Intention of Accounting Students to Whistleblow in Situations of Questionable Ethical Dilemmas

Instructional Cases
Steven M. Mintz, An Instructional Case in Premature Revenue Recognition

Cynthia E. Bolt, Case Studies for Introductory Tax: Integrating Research and Ethics