大葉大學圖書館 |

Research on professional responsibility and ethics in accounting.[electronic resource] /Vol. 18

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,, 2014.
面頁冊數:	1 online resource (xi, 214 p.)
標題:	Accounting - Moral and ethical aspects.
標題:	Accountants - Professional ethics.
標題:	Business ethics.
ISBN:	9781784411633 (electronic bk.)
內容註:	The impact of culture and training on code of conduct effectiveness : reporting of observed unethical behavior / Mary B. Curtis, John M. Williams -- A simulation study of the influences of PCAOB regulatory guidance on the internal control audit process : an analysis of relationships, risk and information sharing / Stephanie D. Grimm, Sheneeta W. White -- Client ethical behavior contrast effects on auditors' evaluations of real earnings management / John C. Anderson, Damon M. Fleming -- Could the level of personal indebtedness influence an auditors professional decision-making process? / Christopher J. Sweeney, Richard A. Bernardi, Donald F. Arnold -- An examination of alliances and corporate social responsibility / Kimberly Kopka ... [et al.] -- Auditor-client disagreements and independence : an exploratory field study / Morina D. Rennie, Lori S. Kopp, W. Morley Lemon -- The "big five personality traits" and accountants' ethical intention formation / Shahriar M. Saadullah, Charles D. Bailey -- The academic accounting profession and the pathways commission : two helpful analogs from the National Football League / Jason MacGregor, Martin Stuebs, Brett Wilkinson.
摘要、提要註:	Research on professional responsibility and ethics in accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated. This volume researches the nature of the interactions between accountants, regulators and standard setters, the dilemmas that occur and investigate how and why accountants resolve them.
電子資源:	http://www.emeraldinsight.com/1574-0765/18

Research on professional responsibility and ethics in accounting.[electronic resource] /Vol. 18
Research on professional responsibility and ethics in accounting.Vol. 18[electronic resource] /edited by Cynthia Jeffrey. - 1st ed. - Bingley, U.K. :Emerald,2014. - 1 online resource (xi, 214 p.) - Research on professional responsibility and ethics in accounting,1574-0765.

The impact of culture and training on code of conduct effectiveness : reporting of observed unethical behavior / Mary B. Curtis, John M. Williams -- A simulation study of the influences of PCAOB regulatory guidance on the internal control audit process : an analysis of relationships, risk and information sharing / Stephanie D. Grimm, Sheneeta W. White -- Client ethical behavior contrast effects on auditors' evaluations of real earnings management / John C. Anderson, Damon M. Fleming -- Could the level of personal indebtedness influence an auditors professional decision-making process? / Christopher J. Sweeney, Richard A. Bernardi, Donald F. Arnold -- An examination of alliances and corporate social responsibility / Kimberly Kopka ... [et al.] -- Auditor-client disagreements and independence : an exploratory field study / Morina D. Rennie, Lori S. Kopp, W. Morley Lemon -- The "big five personality traits" and accountants' ethical intention formation / Shahriar M. Saadullah, Charles D. Bailey -- The academic accounting profession and the pathways commission : two helpful analogs from the National Football League / Jason MacGregor, Martin Stuebs, Brett Wilkinson.

Research on professional responsibility and ethics in accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated. This volume researches the nature of the interactions between accountants, regulators and standard setters, the dilemmas that occur and investigate how and why accountants resolve them.

ISBN: 9781784411633 (electronic bk.)Subjects--Topical Terms:

392097
Accounting
--Moral and ethical aspects.

LC Class. No.: HF5625.15 / .R47 2014

Dewey Class. No.: 174.9657

Research on professional responsibility and ethics in accounting.[electronic resource] /Vol. 18
LDR:02968cam a2200265Ia 4500 001 436768
003 UtOrBLW
005 20141010073405.0
006 m o d
007 cr un|||||||||
008 160125s2014 enk o 000 0 eng d
020 $a 9781784411633 (electronic bk.)
020 $z 9781784411640
035 $a bslw09276135
040 $a UtOrBLW
050 4 $a HF5625.15 $b .R47 2014
082 0 4 $a 174.9657 $2 23
245 0 0 $a Research on professional responsibility and ethics in accounting. $n Vol. 18 $h [electronic resource] / $c edited by Cynthia Jeffrey.
250 $a 1st ed.
260 $a Bingley, U.K. : $b Emerald, $c 2014.
300 $a 1 online resource (xi, 214 p.)
490 0 $a Research on professional responsibility and ethics in accounting, $x 1574-0765
505 0 $a The impact of culture and training on code of conduct effectiveness : reporting of observed unethical behavior / Mary B. Curtis, John M. Williams -- A simulation study of the influences of PCAOB regulatory guidance on the internal control audit process : an analysis of relationships, risk and information sharing / Stephanie D. Grimm, Sheneeta W. White -- Client ethical behavior contrast effects on auditors' evaluations of real earnings management / John C. Anderson, Damon M. Fleming -- Could the level of personal indebtedness influence an auditors professional decision-making process? / Christopher J. Sweeney, Richard A. Bernardi, Donald F. Arnold -- An examination of alliances and corporate social responsibility / Kimberly Kopka ... [et al.] -- Auditor-client disagreements and independence : an exploratory field study / Morina D. Rennie, Lori S. Kopp, W. Morley Lemon -- The "big five personality traits" and accountants' ethical intention formation / Shahriar M. Saadullah, Charles D. Bailey -- The academic accounting profession and the pathways commission : two helpful analogs from the National Football League / Jason MacGregor, Martin Stuebs, Brett Wilkinson.
520 $a Research on professional responsibility and ethics in accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated. This volume researches the nature of the interactions between accountants, regulators and standard setters, the dilemmas that occur and investigate how and why accountants resolve them.
588 $a Description based on print version record.
650 0 $a Accounting $x Moral and ethical aspects. $3 392097
650 0 $a Accountants $x Professional ethics. $3 392096
650 0 $a Business ethics. $3 173610
700 1 $a Jeffrey, Cynthia. $3 401353
856 4 0 $u http://www.emeraldinsight.com/1574-0765/18