Research on professional responsibility and ethics in accounting. Vol. 10

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, 2005.
Series: Research on professional responsibility and ethics in accounting,
Subjects:
Accounting > Moral and ethical aspects.
Accountants > Professional ethics.
elektronické knihy
electronic books
ISBN: 9781849508049
Physical Description: 1 online zdroj (xi, 229 p.).

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Table of contents

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020 |a 9781849508049  |q (ebook) 
040 |a UtOrBLW  |c UtOrBLW  |b cze  |d ZLD002 
080 |a 17 
245 0 0 |a Research on professional responsibility and ethics in accounting.  |n Vol. 10  |h [elektronický zdroj] /  |c edited by Cynthia Jeffrey. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2005. 
300 |a 1 online zdroj (xi, 229 p.). 
490 0 |a Research on professional responsibility and ethics in accounting,  |x 1574-0765 
505 0 |a The impact of the Sarbanes-Oxley Act on threats to auditor independence / Michael K. Shaub -- Unethical decision-making with computer usage in a university environment / Stuart B. Thomas -- The place of ethics scholarship in the U.S. accounting academy : accounting doctorates research productivity in ethics journals / Paul F. Williams -- An instructional case in using receivables as collateral for a loan : Harrison Chemical Corporation / Mahmoud M. Nourayi -- An instructional case in the ethics of the CPA/client relationship : the roadrunner and Howard Bean, CPA / Mark Higgins -- Financial reporting quality : a focus on the role of the independent auditor / Audrey A. Gramling -- Ethical training in graduate accounting courses : effects of intervention and gender on students ethical reasoning / Mohammad J. Abdolmohammadi -- Accounting scholars publishing in ethics journals : a 30-year longitudinal study / Richard A. Bernardi -- CPAs in public practice : what code do they use when faced with an ethical dilemma? / Robin R. Radtke. 
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 series. 
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 9780762312399 
856 4 0 |u https://proxy.k.utb.cz/login?url=http://www.emeraldinsight.com/1574-0765/10  |y Plný text 
992 |a BK  |c EBOOK-TN  |c BME 
999 |c 70274  |d 70274 

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