an icon showing a delivery van Shulph delivers to United Kingdom.
Book cover for Research on Professional Responsibility and Ethics in Accounting, a book by Cynthia Jeffrey Book cover for Research on Professional Responsibility and Ethics in Accounting, a book by Cynthia Jeffrey

Research on Professional Responsibility and Ethics in Accounting

2004 ᛫


High-quality research and case studies that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability.

Powered by RoundRead®
This book leverages Shulph’s RoundRead system - buy the book once and read it on both physical book and on up to 5 of your personal devices. With RoundRead, you’re 4 times more likely to read this book cover-to-cover and up to 3 times faster.
Buy Book + eBook £117.49
Add to Read List


Instant access to ebook. Print book delivers in 5 - 10 working days.

Summary


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.

Table of contents

  • Business Students Willingness to Engage in Academic Dishonesty and Whistle-blowing. (R. A. Lawson). The Influence of Political Ideology on DIT Scores: Fact or Artifact? (R. A. Bernardi et al.). Ethics in Auditing: An Examination of Auditor Independence. (M. C. Mitschow, N. Asgary). Corporate Social Performance: Empirical Evidence on Canadian Firms. (L. S. Mahoney, R. W. Roberts). The Moral and Cultural Reasoning of IPO Accountants: A Small Sample Study. (J. T. Sennetti et al.). Accounting Ethics: A Study of Professional Independence Status of Accounting Firms in Botswana. (N. S. Bonu, E. G. Kitindi). Ethics of Virtue and Ethics of Duty: Defining the Norms of the Profession. (M. S. Doucet, T. A. Doucet). Trust as a Threat to Independence: Emotional Trust, Auditor-Client Interdependence, and Their Impact on Professional Skepticism. (M. K. Shaub). Gender Differences and Effects of Pressure from Superiors in Tax Compliance Decisions in Classroom Ethics Interventions. (H. Rao, A. Daneshfar). Ethical Considerations in CPA Attitudes Regarding the Acceptance of Commissions and Contingent Fees. (E. V. Mulig et al.).