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Research on professional responsibility and ethics in accounting.[electronic resource] /Vol. 10

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	174.9657
書名/作者:	Research on professional responsibility and ethics in accounting./ edited by Cynthia Jeffrey.
其他作者:	Jeffrey, Cynthia.
出版者:	Bingley, U.K. : : Emerald,, 2005.
面頁冊數:	1 online resource (xi, 229 p.).
標題:	Accounting - Moral and ethical aspects.
標題:	Accountants - Professional ethics.
ISBN:	9781849508049 (electronic bk.)
內容註:	The impact of the Sarbanes-Oxley Act on threats to auditor independence / Michael K. Shaub --Unethical decision-making with computer usagein 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 roleof the independent auditor / Audrey A. Gramling -- Ethicaltraining ingraduate accounting courses : effects of intervention and gender on students ethical reasoning / Mohammad J. Abdolmohammadi -- Accounting scholars publishing in ethics journals : a 30-yearlongitudinal study / Richard A. Bernardi -- CPAs in public practice : what code do they use when faced with an ethical dilemma? / Robin R. Radtke.
摘要、提要註:	Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on theprofessional 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 withprofessional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines areinterpreted 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.
電子資源:	http://www.emeraldinsight.com/1574-0765/10

Research on professional responsibility and ethics in accounting.[electronic resource] /Vol. 10
Research on professional responsibility and ethics in accounting.Vol. 10[electronic resource] /edited by Cynthia Jeffrey. - Bingley, U.K. :Emerald,2005. - 1 online resource (xi, 229 p.). - Research on professional responsibility and ethics in accounting,1574-0765.

The impact of the Sarbanes-Oxley Act on threats to auditor independence / Michael K. Shaub --Unethical decision-making with computer usagein 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 roleof the independent auditor / Audrey A. Gramling -- Ethicaltraining ingraduate accounting courses : effects of intervention and gender on students ethical reasoning / Mohammad J. Abdolmohammadi -- Accounting scholars publishing in ethics journals : a 30-yearlongitudinal study / Richard A. Bernardi -- CPAs in public practice : what code do they use when faced with an ethical dilemma? / Robin R. Radtke.

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on theprofessional 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 withprofessional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines areinterpreted 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.

ISBN: 9781849508049 (electronic bk.)Subjects--Topical Terms:

392097
Accounting
--Moral and ethical aspects.

LC Class. No.: HF5657 / .R47 2005

Dewey Class. No.: 174.9657

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