Umfang:
Online-Ressource
Ausgabe:
Online-Ausg. Online-Ausg
ISBN:
9781849508070
Serie:
Research on professional responsibility and ethics in accounting volume 9
Inhalt:
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
Inhalt:
Business students willingness to engage in academic dishonesty and whistle-blowing / Raef A. Lawson -- The moral and cultural reasoning of IPO accountants : a small sample study / Patricia C. Bancroft -- Accounting ethics : a study of professional independence status of accounting firms in Botswana / E.G. Kitindi -- Ethics of virtue and ethics of duty : defining the norms of the profession / Thomas A. Doucet -- Trust as a threat to independence : emotional trust, auditor-client interdependence, and their impact on professional skepticism / Michael K. Shaub -- Gender differences and effects of pressure from superiors in tax compliance decisions in classroom ethics interventions / Alireza Daneshfar -- The influence of political ideology on DIT scores : fact or artifact? / Dawn W. Massey -- Ethical considerations in CPA attitudes regarding the acceptance of commissions and contingent fees / L. Murphy Smith -- Ethics in auditing : an examination of auditor independence / Nader Asgary -- Corporate social performance : empirical evidence on Canadian firms / Robin W. Roberts. - 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
Anmerkung:
Online-Ausg.
Weitere Ausg.:
ISBN 9780762311255
Weitere Ausg.:
Buchausg. u.d.T. ISBN 978-0-7623-1125-5
Sprache:
Englisch
DOI:
10.1016/S1574-0765(2004)9
