Research on Professional Responsibility and Ethics in Accounting

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. It focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. Volume 11 of the series consists invited papers, articles and instructional cases.

著者

Jeffrey, Cynthia

出版社

Emerald Group Publishing Limited

発売日

2010-02-01

価格

価格未定（税込・書誌情報提供：openBD）

ISBN

9781849508032

ページ数

236ページ

発売済み