Research on professional responsibility and ethics in accounting. Vol. 17

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, 2013.
Series: Research on professional responsibility and ethics in accounting,
Subjects:
Accounting > Moral and ethical aspects.
Accountants > Professional ethics.
Business ethics.
elektronické knihy
electronic books
ISBN: 9781781908457
Physical Description: 1 online zdroj (xi, 244 p.) : ill.

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Table of contents

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020 |a 9781781908457  |q (ebook) 
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245 0 0 |a Research on professional responsibility and ethics in accounting.  |n Vol. 17  |h [elektronický zdroj] /  |c edited by Cynthia Jeffrey. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2013. 
300 |a 1 online zdroj (xi, 244 p.) :  |b ill. 
490 0 |a Research on professional responsibility and ethics in accounting,  |x 1574-0765 
505 0 |a The history of deprofessionalization in U.S. public accountancy, part II / James C. Lampe, Andy Garcia -- Dysfunctional auditor behavior : the effects of tone at the top and supervisors' relationships / Wayne Tervo, L. Murphy Smith, Marshall Pitman -- The evolution in CSR reporting : a longitudinal study of Canadian firms / Lois S. Mahoney, Linda Thorne -- A qualitative examination of auditors' differing ethical characterizations across the phases of the audit / Chee W. Chow ... [et al.] -- One size does not fit all : different strategies for teaching accounting ethics / Carol M. Graham ... [et al.] -- Accounting students' ethical sensitivity and moral judgments for business dilemmas / Tara J. Shawver, Todd A. Shawver -- Springfield Downtown, Inc. : woman over-board / Marlene M. Reed, Kay Guess -- Teaching notes : Springfield Downtown, Inc.: woman over-board / Marlene M. Reed, Kay Guess -- An analysis of fraud at waste management and Andersen's professional responsibilities / Steven Mintz -- Teaching notes : an analysis of fraud at waste management and Andersen's professional responsibilities / Steven Mintz. 
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, 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. 
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 0 |a Accounting  |x Moral and ethical aspects. 
650 0 |a Accountants  |x Professional ethics. 
650 0 |a Business 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 9781781908440 
856 4 0 |u https://proxy.k.utb.cz/login?url=http://www.emeraldinsight.com/1574-0765/17  |y Plný text 
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