Download Research on Professional Responsibility and Ethics in by Cynthia Jeffrey PDF

By Cynthia Jeffrey

ISBN-10: 0762313676

ISBN-13: 9780762313679

"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.

Show description

Read or Download Research on Professional Responsibility and Ethics in Accounting, Volume 11 (Research on Professional Responsibility and Ethics in Accounting) (Research ... Responsibility and Ethics in Accounting) PDF

Best accounting books

Research, Standard Setting, and Global Financial Reporting (Foundations and Trends in Accounting)

Examine, usual atmosphere, and worldwide monetary Reporting aids researchers in undertaking study appropriate to worldwide monetary reporting concerns, quite these of curiosity to monetary reporting usual setters. examine, average atmosphere, and international monetary Reporting: · describes the relation among examine and standard-setting concerns · explains how a number of examine designs can be utilized to handle questions inspired through standard-setting matters, together with valuation study and occasion experiences.

Financial Statement Fraud: Prevention and Detection

Excessive profile instances of monetary assertion fraud were dominating the inside track lately, inflicting humans to question the accuracy of the monetary details made to be had via businesses. This e-book covers the jobs and obligations linked to fighting and detecting financial plan fraud, together with present advancements actions meant to lessen the occurrences of fraudulent monetary reporting.

Model Tax Convention on Income and on Capital Model Tax Convention on Income and on Capital: Condensed version -- July 2005

This e-book is the 6th variation of the Condensed model of the OECD version Tax conference on source of revenue and Capital.  This shorter model comprises the total textual content of the Articles, observation, and nation Positions of the version Tax Conve

International Financial Statement Analysis Workbook (CFA Institute Investment Series)

To augment your knowing of the instruments and strategies provided in foreign financial plan research, choose up the overseas financial plan research Workbook. This better half research consultant comprises rigorously developed issues of specified strategies in addition to concise studying final result statements and precis bankruptcy overviews.

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)

Sample text

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.

Download PDF sample

Rated 4.41 of 5 – based on 48 votes