Description
Book Synopsis"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 ContentsList of Contributors. Editorial Information. “True and fair” as the moral compass of financial reporting. The focus of professional ethics: Ethical professionals or ethical profession?. A comparison of the association between corporate social responsibility and executive compensation: United States versus Canada. Moral confrontation: An essential companion to moral imagination. Moral intensity, ethical reasoning, and equitable relief judgments. Linking virtue to representational faithfulness in making judgments in a principles-based environment. Ranking North American accounting scholars publishing ethics research: 1986 through 2008. Publication trends in research on professional responsibility and ethics in accounting and research on accounting ethics, and a database of the articles. Teaching ethics in the accounting and tax curriculum using Milgram's agentic shift theory. Ethical concerns about the online sale of instructor-only textbook resources. Research on Professional Responsibility and Ethics in Accounting. Research on Professional Responsibility and Ethics in Accounting. Copyright page.
