Research on Professional Responsibility and Ethics in Accounting: 13 - Hardcover

Hardcover

ISBN 10: 1848553765 ISBN 13: 9781848553767

Publisher: Emerald Group Publishing Limited, 2008

Synopsis

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. This title publishes annually.

About this title

Review

Jeffrey presents readers with a collection of contemporary and emerging research perspectives on professional responsibility and ethics in the field and practice of accounting. She has organized the selections that make up the main body of the text in three parts devoted to research articles, publishing in the field of ethics research, and research notes and the perspectives of current and future accountants. The editor is a faculty member of Iowa State University. Distributed in North America by Turpin Distribution. (Annotation ©2017 (protoview.com))

Synopsis

"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.

Edition details

• Publisher: Emerald Group Publishing Limited
• Publication date: 2008
• Language: English
• ISBN 10: 1848553765
• ISBN 13: 9781848553767
• Binding: Hardcover
• Number of pages: 180
• Editor: Jeffrey Cynthia