Research on Professional Responsibility and Ethics in Accounting

Cynthia Jeffrey

ISBN 10: 1848553765 / ISBN 13: 9781848553767

Edité par Emerald Group Publishing Ltd, 2009

A propos de cet article

180 pages. 8.98x6.14x0.79 inches. In Stock.

N° de réf. du vendeur x-1848553765

Détails bibliographiques

• Titre: Research on Professional Responsibility and Ethics in Accounting
• Éditeur: Emerald Group Publishing Ltd
• Date de parution: 2009
• Langue: anglais
• ISBN à 10 chiffres: 1848553765
• ISBN à 13 chiffres: 9781848553767
• Reliure: Hardcover
• État de l'article: Brand New
• Poids: 0,38 kilogramme

A propos de ce titre

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.

Présentation de l'éditeur

"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.