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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

2005 ᛫


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.

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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 series.

Table of contents

  • Invited Paper. Financial Reporting Quality: A Focus on the Role of the Independent Auditor. Main Articles. Ethical Training in Graduate Accounting Courses: Effects of Intervention and Gender on Students' Ethical Reasoning. Accounting Scholars Publishing in Ethics Journals: A Thirty-Year Longitudinal Study. CPAs in Public Practice: What Code Do They Use When Faced With an Ethical Dilemma? The Impact of the Sarbanes-Oxley Act on Threats to Auditor Independence. Unethical Decision-Making with Computer Usage in a University Environment. The Place of Ethics Scholarship in the U.S. Accounting Academy: Accounting Doctorates' Research Productivity in Ethics Journals. Instructional Cases. An Instructional Case in Using Receivables as Collateral for a Loan: Harrison Chemical Corporation. An Instructional Case in the Ethics of the CPA/ Client Relationship: The Roadrunner and Howard Bean, CPA.