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The Resource Research on professional responsibility and ethics in accounting, Vol. 16, edited by Cynthia Jeffrey, (electronic book)

Research on professional responsibility and ethics in accounting, Vol. 16, edited by Cynthia Jeffrey, (electronic book)

Label
Research on professional responsibility and ethics in accounting, Vol. 16
Title
Research on professional responsibility and ethics in accounting
Title number
Vol. 16
Statement of responsibility
edited by Cynthia Jeffrey
Contributor
Subject
Language
eng
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, corporate responsibility, ethical judgments, 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 situation 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
Member of
Cataloging source
UtOrBLW
Dewey number
174.9
Illustrations
illustrations
Index
no index present
LC call number
HF5625.15
LC item number
.R47 2012
Literary form
non fiction
Nature of contents
dictionaries
Series statement
Research on professional responsibility and ethics in accounting
Label
Research on professional responsibility and ethics in accounting, Vol. 16, edited by Cynthia Jeffrey, (electronic book)
Instantiates
Publication
Contents
Anatomy of an enrollment fraud / John M. Thornton, Nancy W. Ashley -- Ethical predisposition of certified public accountants : a study of gender differences / Donald L. Ariail, Mohammad J. Abdolmohammadi, L. Murphy Smith -- Enhanced enforcement of the foreign corrupt practices act : improving the ethics of U.S. business practices abroad / Carl Pacini, Mushfiq Swaleheen, Katherine Barker -- Promoting professionalism : lessons from the medical and legal professions / Laurie Swinney, Bruce Elder -- Ethical prompts and their effects on the individual's evaluation of acceptable business practices : considerations for accountants / William H. Black, Barbara S. White -- CEO/chair duality in the Sarbanes-Oxley era : board independence versus unity of command / Charles P. Cullinan, Pamela Barton Roush, Xiaochuan Zheng -- The impact of accounting students' professional skepticism on their ethical perception of earnings management / Magdy S. Farag, Rafik Z. Elias -- Classroom cheating : reasons not to whistle-blow and the probability of whistle-blowing / Richard A. Bernardi, Meredith B. Larkin, Lyndsey A. LaBontee, Rebecca A. Lapierre, Nathalie C. Morse
Control code
bslw08786216
Dimensions
unknown
Extent
1 online resource (x, 231 p.)
Form of item
online
Isbn
9781780527611
Isbn Type
(ebk)
Other physical details
ill.
Specific material designation
remote
Label
Research on professional responsibility and ethics in accounting, Vol. 16, edited by Cynthia Jeffrey, (electronic book)
Publication
Contents
Anatomy of an enrollment fraud / John M. Thornton, Nancy W. Ashley -- Ethical predisposition of certified public accountants : a study of gender differences / Donald L. Ariail, Mohammad J. Abdolmohammadi, L. Murphy Smith -- Enhanced enforcement of the foreign corrupt practices act : improving the ethics of U.S. business practices abroad / Carl Pacini, Mushfiq Swaleheen, Katherine Barker -- Promoting professionalism : lessons from the medical and legal professions / Laurie Swinney, Bruce Elder -- Ethical prompts and their effects on the individual's evaluation of acceptable business practices : considerations for accountants / William H. Black, Barbara S. White -- CEO/chair duality in the Sarbanes-Oxley era : board independence versus unity of command / Charles P. Cullinan, Pamela Barton Roush, Xiaochuan Zheng -- The impact of accounting students' professional skepticism on their ethical perception of earnings management / Magdy S. Farag, Rafik Z. Elias -- Classroom cheating : reasons not to whistle-blow and the probability of whistle-blowing / Richard A. Bernardi, Meredith B. Larkin, Lyndsey A. LaBontee, Rebecca A. Lapierre, Nathalie C. Morse
Control code
bslw08786216
Dimensions
unknown
Extent
1 online resource (x, 231 p.)
Form of item
online
Isbn
9781780527611
Isbn Type
(ebk)
Other physical details
ill.
Specific material designation
remote

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