Buch, Englisch, Band 12, 232 Seiten, Format (B × H): 157 mm x 235 mm, Gewicht: 493 g
Reihe: Research on Professional Responsibility and Ethics in Accounting
Buch, Englisch, Band 12, 232 Seiten, Format (B × H): 157 mm x 235 mm, Gewicht: 493 g
Reihe: Research on Professional Responsibility and Ethics in Accounting
ISBN: 978-0-7623-1393-8
Verlag: Jai Press Inc.
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.
Autoren/Hrsg.
Fachgebiete
- Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik
- Wirtschaftswissenschaften Betriebswirtschaft Management Forschung & Entwicklung (F&E), Innovation
- Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
- Geisteswissenschaften Philosophie Angewandte Ethik & Soziale Verantwortung Wirtschaftsethik, Unternehmensethik
- Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Bankwirtschaft
Weitere Infos & Material
Articles
Richard A. Bernardi and David F. Bean, Establishing a Standardization Sample for Accounting Students DIT Scores: A Meta Analysis
Donna Bobek, Lois Mahoney, and Robin W. Roberts, Institutional Ownership and Corporate Political Activity in the Insurance Industry: Ethical Considerations for Accountants
Charlie Cullinan and Kathleen Simons, What Constitutes an Act Discreditable? An Exploratory Study
Frank Collins, Suzanne H. Lowensohn, and Michael K. Shaub, Career Ambition vs. Concern for Others: The Relationship of Personal Values to Egregious Accounting and Financial Decisions.
Steven Mintz, Corporate Governance Systems: An Ethics Research Framework
Tara J. Shawver and Tod A. Shawver, Will Corporate Governance and Whistleblowing Provisions Improve Financial Responsibility?
Keith G. Stanga and Andrea S. Kelton, Managerial Intent and the Ethics of Earnings Management
John M. Thornton, Alan Reinstein, and Cathleen Miller, Self-Serving Bias, Respondent Knowledge, and Perceptions of Non-Audit Services Impact on Auditor Independence
Instructional Cases
Steven M. Mintz and Roselyn Morris, Gordon Technologies, Inc: An Instructional Case
