Description
Book SynopsisThe 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.
Table of ContentsList of Contributors. Editorial Information. Anatomy of an Enrollment Fraud. Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences. Enhanced Enforcement of the Foreign Corrupt Practices Act: Improving the Ethics of U.S. Business Practices Abroad. Promoting Professionalism: Lessons from the Medical and Legal Professions. Ethical Prompts and their Effects on the Individual's Evaluation of Acceptable Business Practices: Considerations for Accountants. CEO/Chair Duality in the Sarbanes–Oxley Era: Board Independence Versus Unity of Command. The Impact of Accounting Students’ Professional Skepticism on their Ethical Perception of Earnings Management. Classroom Cheating: Reasons not to Whistle-Blow and the Probability of Whistle-Blowing. Research on Professional Responsibility and Ethics in Accounting. Research on Professional Responsibility and Ethics in Accounting. Research on Professional Responsibility and Ethics in Accounting. Copyright page.
