國立高雄大學圖資館 |

Language: English

Back

Research on professional responsibility and ethics in accountingVol. 13 /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Research on professional responsibility and ethics in accountingedited by Cynthia Jeffrey.
other author:	Jeffrey, Cynthia.
Published:	Bingley, U.K. :Emerald,2008.
Description:	1 online resource (x, 177 p.).
Subject:	AccountingMoral and ethical aspects.
Online resource:	http://www.emeraldinsight.com/1574-0765/13
ISBN:	9781848553774 (electronic bk.)

Research on professional responsibility and ethics in accountingVol. 13 /
Research on professional responsibility and ethics in accountingVol. 13 /[electronic resource].edited by Cynthia Jeffrey. - Bingley, U.K. :Emerald,2008. - 1 online resource (x, 177 p.). - Research on professional responsibility and ethics in accounting,1574-0765.

An ethic of accountability / Jesse Dillard -- Who should teach ethics courses in business andaccounting programs? / Mohammad Abdolmohammadi -- Accounting ethics education : where do we go fromhere? / Mark Mitschow -- Do accounting academics have the expertise to teach a discipline-specific ethics course? : a research assessment approach / Michael R. Melton -- Ethicality and moral intensity of earnings management : does the method matter? / Andrea S. Kelton -- Moral identity as a moderator of perceived whistle blowing under threat of retaliation, no protection, and no reward / William W. Stammerjohan -- Ethical climate and organizational commitment among management accountants / Robert Farrar -- An attributional analysis of ethicality judgments of earnings management/ Andrea S. Kelton -- Michael K. Shaub.

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on theprofessional 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 withprofessional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines areinterpreted 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.

ISBN: 9781848553774 (electronic bk.)Subjects--Topical Terms:

391657
Accounting
--Moral and ethical aspects.

LC Class. No.: HF5625.15 / .R47 2008

Dewey Class. No.: 174.4

Universal Decimal Class. No.: 336.717.16+17

Research on professional responsibility and ethics in accountingVol. 13 /
LDR:02974nmm a2200325Ka 4500 001 312344
003 OrBLW
005 20101115152719.0
006 d
007 un|||||||||
008 111227s2008 enk s 000 0 eng d
020 $a 9781848553774 (electronic bk.)
020 $a 9781848553767 (hbk.)
035 $a 000662
035 $a 312344
040 $a UtOrBLW $c UtOrBLW
041 0 $a eng
050 4 $a HF5625.15 $b .R47 2008
072 7 $a KFC $2 bicssc
072 7 $a KJG $2 bicssc
072 7 $a BUS001000 $2 bisacsh
072 7 $a BUS008000 $2 bisacsh
080 $a 336.717.16+17
082 0 4 $a 174.4 $2 22
245 0 0 $a Research on professional responsibility and ethics in accounting $h [electronic resource]. $n Vol. 13 / $c edited by Cynthia Jeffrey.
260 $a Bingley, U.K. : $b Emerald, $c 2008.
300 $a 1 online resource (x, 177 p.).
490 0 $a Research on professional responsibility and ethics in accounting, $x 1574-0765
505 0 $a An ethic of accountability / Jesse Dillard -- Who should teach ethics courses in business andaccounting programs? / Mohammad Abdolmohammadi -- Accounting ethics education : where do we go fromhere? / Mark Mitschow -- Do accounting academics have the expertise to teach a discipline-specific ethics course? : a research assessment approach / Michael R. Melton -- Ethicality and moral intensity of earnings management : does the method matter? / Andrea S. Kelton -- Moral identity as a moderator of perceived whistle blowing under threat of retaliation, no protection, and no reward / William W. Stammerjohan -- Ethical climate and organizational commitment among management accountants / Robert Farrar -- An attributional analysis of ethicality judgments of earnings management/ Andrea S. Kelton -- Michael K. Shaub.
520 $a Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on theprofessional 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 withprofessional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines areinterpreted 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.
650 0 $a Accounting $x Moral and ethical aspects. $3 391657
650 0 $a Accountants $x Professional ethics. $3 391656
700 1 $a Jeffrey, Cynthia. $3 533423
856 4 0 $u http://www.emeraldinsight.com/1574-0765/13