Research on Professional Responsibility and Ethics in Accounting - Hardcover

Cynthia Jeffrey

Hardcover

ISBN 10: 1781908443 ISBN 13: 9781781908440

Publisher: Emerald Publishing Limited, 2013

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, 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.

About this title

About the Author

Cynthia Jeffrey - Iowa State University, USA

Edition details

• Publisher: Emerald Publishing Limited
• Publication date: 2013
• Language: English
• ISBN 10: 1781908443
• ISBN 13: 9781781908440
• Binding: Hardcover
• Number of pages: 250
• Editor: Cynthia Jeffrey