By Cynthia Jeffrey
"Research on specialist accountability and Ethics in Accounting" is dedicated to publishing high quality examine and circumstances that concentrate on the pro obligations of accountants and the way they take care of the moral concerns they face. The sequence gains articles on a extensive variety of significant and well timed issues, together with professionalism, social accountability, moral judgment, and responsibility. the pro tasks of accountants are broad-based; they have to serve consumers and person teams whose wishes, incentives, and objectives should be in clash. extra, accountants needs to interpret and follow codes of behavior, accounting and auditing rules, and securities laws. Compliance with specialist instructions is judgment-based, and features of the person, the tradition, and events impact how those instructions are interpreted and utilized, in addition to after they may be violated. Interactions among accountants, regulators, usual setters, and industries even have moral elements. study into the character of those interactions, ensuing dilemmas, and the way and why accountants unravel them, is the point of interest of this sequence. It specializes in the pro tasks of accountants and the way they care for the moral concerns they face. quantity eleven of the sequence is composed invited papers, articles and educational situations.
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Additional info for Research on Professional Responsibility and Ethics in Accounting, Volume 11 (Research on Professional Responsibility and Ethics in Accounting) (Research ... Responsibility and Ethics in Accounting)
Gaa’s research sheds light on the moral responsibilities of auditors in meeting their societal obligations. Gaa published two papers that explored regulation of auditors by the government (1991) and philosophical and psychological aspects of the auditors’ role Gaa, (1992). In the former paper, Gaa (1991) analyzed the effectiveness of auditor regulation, while in the latter paper (1993, pp. 15–22) he presented a thoughtful discussion of how auditors should make decisions with respect to responsibilities to the public interest.
This is the opposite of my current position. Also, see the discussion in 2003–2004 P & E Committee (2004). 19. Some other examples of the literature discussing approaches to teaching ethics to accounting students are included below in the text of my paper. Also, Loeb (1988, pp. 323–324) provides a literature review and discussion of the issue of instructional techniques that can be used to teach ethics. 20. In Loeb (1988, p. 324), I support this view with a comment from and references to relevant literature.
326) for a discussion, which includes comments from relevant literature, on how teaching ethics and conducting ethics research can affect the career of a faculty member (including an accounting faculty member). Also, see Loeb (1993, p. 55) and Gunz and McCutcheon (1998, p. 1150). 13. See Loeb (1988, pp. 317–319) for a discussion, which includes comments from relevant literature, on the need for ethics education in accounting. 14. Geary and Sims (1994, p. ’’ Also, Loeb (1988, p. 321) provides comments from relevant literature to support Callahan’s (1980, pp.