UID:
almahu_9949465442802882
Format:
1 online resource (398 pages).
ISBN:
9781800881020 (e-book)
Series Statement:
Research handbooks on accounting series
Content:
"This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the world, the Research Handbook on Accounting and Ethics discusses the ethical considerations involved in each of the major areas of activity in accounting, including external and internal auditing, tax, forensic accounting, and governance. Chapters feature discussions on the ethical implications of artificial intelligence and data analytics in accounting, the effectiveness of anti-corruption agencies in Africa, and accounting ethics education in Hong Kong and Macau. It also proposes new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives. Offering discussions on a wide range of topics and research methods, this Research Handbook will be essential reading for students and scholars in accounting ethics, and business ethics. Accounting standards setters, policymakers, practitioners, and regulators will find this a useful resource for encouraging reflection on the ethical ramifications of their professional duties"--
Note:
Contents: Introduction to Research Handbook on Accounting and Ethics / Marion Brivot and Charles H. Cho -- Part I. The accounting profession, ethics and society -- 1. Ethics and public accounting firms: Something old, something new / Lisa Baudot, Mouna Hazgui and Elizabeth Altiero -- 2. The professional responsibility of accountants as re-defined by the inclusion of the NOCLAR standard in the Code of Ethics / Krista Fiolleau, Pier-Luc Nappert and Linda Thorne -- 3. The accounting profession, corporate social responsibility, and ethics / Jacob B. Lennard and Robin W. Roberts -- 4. Bringing the ethics of things to accounting: the case of financial planning's ethical freedom and practice / Darlene Himick -- 5. Fact or fiction? Elevating accounting students' ethical sensitivity and moral reasoning with ethics education interventions / Steven Dellaportas, Lan Anh Nguyen and Dudu Luo -- Part II. Accounting specialties and ethical issues -- 6. Auditing and ethics / Erica Pimentel and Cedric Lesage -- 7. Internal auditors in corporations and ethics / Like Jiang -- 8. How the game is played: The salience of ethical values in the field of tax work / Sheila Killian, Philip O'Regan, Veronica O'Regan and Ruth Lynch -- 9. Research on experimental tax and ethics in the 21st century: Taxpayers, tax professionals, and beyond / Amy Hageman and Ashley West -- 10. Management control systems and ethics / Martin Messner and Albrecht Becker -- 11. Artificial intelligence and data analytics: Ethical implications for accounting / Emilio Boulianne, Melissa Fortin and Annie Lecompte -- 12. Tactical ethics in corporate governance: Practicing assertiveness and patience / Marie-Soleil Tremblay and Bertrand Malsch -- 13. Fraud, management control systems, and personal ethics / Bernard Leca and Aziza Laguecir -- 14. Under the umbrella of moral disengagement: The role of antifraud experts in internal fraud management / Cynthia Courtois -- Part III. Accounting ethics around the world -- 15. Effectiveness of anti-corruption agencies in Africa / Philippe Lassou and Daniel Neiterman -- 16. Accounting and ethics in Nigeria and South Africa / Osamuyimen Egbon and Mercy Denedo -- 17. Challenges in promoting and enforcing international ethical standards in emerging economies: The case of accounting and auditing in Mauritius / Matthew Lamport, Teerooven Soobaroyen and Neeveditah Pariag-Maraye -- 18. Accounting ethics education in Hong Kong and Macau / Tiffany Cheng-Han Leung -- 19. Accounting ethics in Mainland China / Zhongwei Huang and Daoguang Yang -- 20. Accounting ethics in Central and Eastern Europe: The institutional conditions for (un)ethical behavior in the accounting profession / Catalin N. Albu and Nadia Albu -- Part IV. Ethical considerations in other areas of administrative sciences -- 21. Small firm value orientation plurality / Simon Oldham and Laura J. Spence -- 22. Ethical considerations in marketing: Academics, practitioners, and other marketplace actors / Aya Aboelenien and Karen Naaman -- Part V. Epilogue: a practitioner's perspective -- 23. Ethical mindfulness, the DNA of moral authority / Mikael Meir -- Index.
Additional Edition:
ISBN 9781800881013 (hardback)
Language:
English
Keywords:
Electronic books.
URL:
https://www.elgaronline.com/view/book/9781800881020/9781800881020.xml
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