大葉大學圖書館 |

Research on professional responsibility and ethics in accounting.[electronic resource] /Vol. 16

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	174.9
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,, 2012.
面頁冊數:	1 online resource (x, 231 p.) : : ill.
標題:	Accounting - Moral and ethical aspects.
標題:	Accountants - Professional ethics.
ISBN:	9781780527611 (electronic bk.)
ISBN:	9781780527604
內容註:	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.
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 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.
電子資源:	http://www.emeraldinsight.com/1574-0765/16

Research on professional responsibility and ethics in accounting.[electronic resource] /Vol. 16
Research on professional responsibility and ethics in accounting.Vol. 16[electronic resource] /edited by Cynthia Jeffrey. - Bingley, U.K. :Emerald,2012. - 1 online resource (x, 231 p.) :ill. - Research on professional responsibility and ethics in accounting,1574-0765.

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.

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.

ISBN: 9781780527611 (electronic bk.)Subjects--Topical Terms:

392097
Accounting
--Moral and ethical aspects.

LC Class. No.: HF5625.15 / .R47 2012

Dewey Class. No.: 174.9

Universal Decimal Class. No.: 657

Research on professional responsibility and ethics in accounting.[electronic resource] /Vol. 16
LDR:03211nam a2200265Ia 4500 001 387063
003 UtOrBLW
005 20130815120036.0
006 m d
007 cr un|||||||||
008 130913s2012 enka o 000 0 eng d
020 $a 9781780527611 (electronic bk.)
020 $a 9781780527604
035 $a bslw08786216
040 $a UtOrBLW $c UtOrBLW
050 4 $a HF5625.15 $b .R47 2012
080 $a 657
082 0 4 $a 174.9 $2 23
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.
650 0 $a Accounting $x Moral and ethical aspects. $3 392097
650 0 $a Accountants $x Professional ethics. $3 392096
700 1 $a Jeffrey, Cynthia. $3 401353
776 1 $z 9781780527604
856 4 0 $u http://www.emeraldinsight.com/1574-0765/16