Research on professional responsibility and ethics in accounting
'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 i...
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Other Authors: | |
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Format: | eBook |
Language: | English |
Published: |
Bingley, U.K. :
Emerald Publishing Limited,
2018.
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Series: | Research on professional responsibility and ethics in accounting,
v. 21 |
Subjects: | |
ISBN: | 9781787549722 (e-book) 9781787549746 (ePUB) |
Physical Description: | 1 online resource (ix, 198 pages). |
LEADER | 02796nam a2200433Ii 4500 | ||
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001 | em-9781787549722 | ||
003 | UtOrBLW | ||
005 | 20180416090853.0 | ||
006 | m o d | ||
007 | cr un||||||||| | ||
008 | 180416s2018 enk ob 001 0 eng d | ||
020 | |a 9781787549722 (e-book) | ||
020 | . | . | |a 9781787549746 (ePUB) |
040 | |a UtOrBLW |b eng |e rda |c UtOrBLW | ||
080 | |a 336.7 | ||
245 | 0 | 0 | |a Research on professional responsibility and ethics in accounting / |c edited by Cynthia Jefrey. |
264 | 1 | |a Bingley, U.K. : |b Emerald Publishing Limited, |c 2018. | |
264 | 4 | |c �2018 | |
300 | |a 1 online resource (ix, 198 pages). | ||
336 | |a text |b txt |2 rdacontent | ||
337 | |a computer |b c |2 rdamedia | ||
338 | |a online resource |b cr |2 rdacarrier | ||
490 | 0 | |a Research on professional responsibility and ethics in accounting, |x 1574-0765 ; |v v. 21 | |
500 | |a Includes index. | ||
504 | |a Includes bibliographical references. | ||
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. | ||
588 | 0 | |a Print version record | |
650 | 0 | |a Accountants |x Professional ethics. | |
650 | 0 | |a Accounting |x Moral and ethical aspects. | |
650 | 0 | |a Auditing |x Moral and ethical aspects. | |
650 | 0 | |a Auditors |x Professional ethics. | |
650 | 0 | |a Business ethics. | |
650 | 7 | |a Business & Economics |x General. |2 bisacsh | |
650 | 7 | |a Economics, finance, business & management. |2 bicssc | |
655 | 7 | |a elektronické knihy |7 fd186907 |2 czenas | |
655 | 9 | |a electronic books |2 eczenas | |
700 | 1 | |a Jeffrey, Cynthia, |e editor. | |
776 | |z 9781787549739 | ||
856 | 4 | 0 | |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/S1574-0765201821 |y Full text |