Description
Book SynopsisResearch 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. This title publishes annually.
Table of ContentsAN ETHIC OF ACCOUNTABILITY. ETHICALITY AND MORAL INTENSITY OF EARNINGS MANAGEMENT. MORAL IDENTITY AS A MODERATOR OF PERCEIVED WHISTLE BLOWING UNDER THREAT OF RETALIATION, NO PROTECTION, AND NO REWARD. ETHICAL CLIMATE AND ORGANIZATIONAL COMMITMENT AMONG MANAGEMENT ACCOUNTANTS. AN ATTRIBUTIONAL ANALYSIS OF ETHICALITY JUDGMENTS OF EARNINGS MANAGEMENT. WHO SHOULD TEACH ETHICS COURSES IN BUSINESS AND ACCOUNTING PROGRAMS?. ACCOUNTING ETHICS EDUCATION. DO ACCOUNTING ACADEMICS HAVE THE EXPERTISE TO TEACH A DISCIPLINE-SPECIFIC ETHICS COURSE?. List of Contributors. Editorial Information.
