Research on professional responsibility and ethics in accounting. Vol. 13

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...

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Bibliographic Details
Other Authors: Jeffrey, Cynthia.
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald, 2008.
Series: Research on professional responsibility and ethics in accounting,
Subjects:
Accounting > Moral and ethical aspects.
Accountants > Professional ethics.
elektronické knihy
electronic books
ISBN: 9781848553774
Physical Description: 1 online zdroj (x, 177 p.).

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Table of contents

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020 |a 9781848553774  |q (ebook) 
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080 |a 336.717.16+17 
245 0 0 |a Research on professional responsibility and ethics in accounting.  |n Vol. 13  |h [elektronický zdroj] /  |c edited by Cynthia Jeffrey. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2008. 
300 |a 1 online zdroj (x, 177 p.). 
490 0 |a Research on professional responsibility and ethics in accounting,  |x 1574-0765 
505 0 |a An ethic of accountability / Jesse Dillard -- Who should teach ethics courses in business and accounting programs? / Mohammad Abdolmohammadi -- Accounting ethics education : where do we go from here? / Mark Mitschow -- Do accounting academics have the expertise to teach a discipline-specific ethics course? : a research assessment approach / Michael R. Melton -- Ethicality and moral intensity of earnings management : does the method matter? / Andrea S. Kelton -- Moral identity as a moderator of perceived whistle blowing under threat of retaliation, no protection, and no reward / William W. Stammerjohan -- Ethical climate and organizational commitment among management accountants / Robert Farrar -- An attributional analysis of ethicality judgments of earnings management / Andrea S. Kelton -- Michael K. Shaub. 
520 |a 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. 
504 |a Obsahuje bibliografie 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity 
650 4 |a Accounting  |x Moral and ethical aspects. 
650 4 |a Accountants  |x Professional ethics. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Jeffrey, Cynthia. 
776 1 |z 9781848553767 
856 4 0 |u https://proxy.k.utb.cz/login?url=http://www.emeraldinsight.com/1574-0765/13  |y Plný text 
992 |a BK  |c EBOOK-TN  |c BME 
999 |c 70258  |d 70258 

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