Research on professional responsibility and ethics in accounting. Vol. 16

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: Electronic
Language: English
Published: Bingley, U.K. : Emerald, 2012.
Series: Research on professional responsibility and ethics in accounting,
Subjects:
Business & Economics > Business Ethics.
Business & Economics > Accounting > General.
Accounting.
Business ethics.
Accounting > Moral and ethical aspects.
Accountants > Professional ethics.
elektronické knihy
electronic books
ISBN: 9781780527611 (electronic bk.) :
Physical Description: 1 online resource (x, 231 p.) : ill.

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Table of contents

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008 120820s2012 enka o 000 0 eng d
020 |a 9781780527611 (electronic bk.) :  |c £62.95 ; €89.95 ; $124.95 
040 |a UtOrBLW  |c UtOrBLW 
080 |a 657 
245 0 0 |a Research on professional responsibility and ethics in accounting.  |n Vol. 16  |h [electronic resource] /  |c edited by Cynthia Jeffrey. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2012. 
300 |a 1 online resource (x, 231 p.) :  |b ill. 
490 0 |a Research on professional responsibility and ethics in accounting,  |x 1574-0765 
505 0 |a Anatomy of an enrollment fraud / John M. Thornton, Nancy W. Ashley -- Ethical predisposition of certified public accountants : a study of gender differences / Donald L. Ariail, Mohammad J. Abdolmohammadi, L. Murphy Smith -- Enhanced enforcement of the foreign corrupt practices act : improving the ethics of U.S. business practices abroad / Carl Pacini, Mushfiq Swaleheen, Katherine Barker -- Promoting professionalism : lessons from the medical and legal professions / Laurie Swinney, Bruce Elder -- Ethical prompts and their effects on the individual's evaluation of acceptable business practices : considerations for accountants / William H. Black, Barbara S. White -- CEO/chair duality in the Sarbanes-Oxley era : board independence versus unity of command / Charles P. Cullinan, Pamela Barton Roush, Xiaochuan Zheng -- The impact of accounting students' professional skepticism on their ethical perception of earnings management / Magdy S. Farag, Rafik Z. Elias -- Classroom cheating : reasons not to whistle-blow and the probability of whistle-blowing / Richard A. Bernardi, Meredith B. Larkin, Lyndsey A. LaBontee, Rebecca A. Lapierre, Nathalie C. Morse. 
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 7 |a Business & Economics  |x Business Ethics.  |2 bisacsh 
650 7 |a Business & Economics  |x Accounting  |x General.  |2 bisacsh 
650 7 |a Accounting.  |2 bicssc 
650 7 |a Business ethics.  |2 bicssc 
650 0 |a Accounting  |x Moral and ethical aspects. 
650 0 |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 9781780527604 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/S1574-0765(2012)16  |y Full text 

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