Description
Book SynopsisThis 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 and to improve ethics education in the field.
Table of ContentsThe concept of trust and institutional development in auditing, Steven E. Kaplan and Robert G. Ruland; the relation between audit structure and public responsibility - audit firms propensity to qualify bankruptcy-related opinions, Joseph V. Carcello et al; commentary on auditors public responsibility, Jack C. Robertson; the relation between audit structure and public responsibility - audit firms propensity to quality bankruptcy-related opinions - a comment, J. Edward Ketz; toward an understanding of the philosophical foundations for ethical development of audit expert systems, Steve G. Sutton et al; comments on "Toward an understanding of the philosophical foundations for ethical development of audit expert systems", Jagdish S. Gangolly; further "Toward an understanding of the philosophical foundations for ethical development of audit expert systems", Jesse F. Dillard; on ethical behaviour in social, political, and legal environments, Steve G. Sutton et al; an international comparison of moral constructs underlying auditors ethical judgments, Jeffrey Cohen et al; an analysis of "An international comparison of moral constructs underlying auditors ethical judgments", Joseph J. Schultz, Jr.; comments on "An international comparison of moral constructs underlying auditors ethical judgments", W. Maorley Lemon; do expected audit procedures prompt more ethical behaviour? evidence on tax compliance rates, Wanda A. Wallace and Christopher Wolfe; discussion comments on "Do expected audit procedures prompt more ethical behaviour? evidence on tax compliance rates", Mary S. Doucet; commentary on the ethics of compliance with tax law and regulations, Andrew Baily; application of virtue ethics theory - management-employee whistle blowing, Don W. Finn; an exploratory study of accounting students professional attitudes - implications for accounting education, Patricia Casey et al; perceptions of senior auditors - ethical issues and factors affecting actions, Elizabeth M. Dreike and Cindy Moeckel. (Part contents)
