Summary
This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis; to improve ethics education in and throughout the professional accounting and management curricula at the undergraduate and graduate levels; and to provide a source of information for the professional eccounting and auditing community for integrating ethics and good business practices in public firms, business corporations, and governmental organizations. This annual's primary objective is to provide a forum for business leaders and educators to discuss and debate the plethora of ethical issues that affect accounting organizations and the financial community in the USA and abroad. It includes commentary and editorials from accounting practitioners, standard setters and regulators. Papers are empirical or theoretical in nature, and draw upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology. Volume 2 includes a section on the public interest considerations of ethical obligations of CPAs in advertising and solicitation. Other subjects covered include: ethics violations in the accountancy profession; applying behavioural models as prescriptions for ethics in accountancy practice and education; auditor's responsibility to the public; and the impact of ethics education in accountancy curricula.
Table of contents
- Should auditors provide nonaudit services to their audit clients?, Ronald A. Davidson and Craig Emby; applying behavioural models as prescriptions for ethics in accounting practice and education - revisiting fish out of water and an experiment, Tom Tolleson et al; a study of the relationship between accounting students' moral reasoning and cognitive styles, Dann G. Fisher and Richard L. Ott; accounting ethics - the search for truth in an age of moral relativism, C. Richard Baker; the litigation crisis - auditor responsibility to the public, Bonita A. Daly and James R. Hamill; value judgements using belief functions, Rajendra P. Srivastava; ethical obligations of CPAs in advertising and solicitation - public interest considerations, Kathy S. Moffeit et al; integrating ethics into intermediate accounting - an experimental investigation incorporating attribution theory, Sara York Kenny and Martha M. Einning; the impact of ethics education in accounting curricula, James Lampe; commentary on "Integrating Ethics Exercises into Intermediate Accounting" and "The Impact of Ethics Education in Accounting Curricula", Bruce L. Oliver; ethics for business faculty, Raef A. Lawson; ethics violations in the accounting profession - an empirical investigation, C. William Thomas and Samuel L. Seaman; on servicing the public's going-concern report modifications, Marshall G.A. Geiger et al.
Shulph delivers to
