Research on Professional Responsibility and Ethics in Accounting

Inbunden, Engelska, 2019

Del 22 i serien Research on Professional Responsibility and Ethics in Accounting

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Beskrivning

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, corporate responsibility, ethical judgments, 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 situation 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.

Produktinformation

Utgivningsdatum:2019-09-30
Mått:152 x 229 x 15 mm
Vikt:477 g
Format:Inbunden
Språk:Engelska
Serie:Research on Professional Responsibility and Ethics in Accounting
Antal sidor:168
Förlag:Emerald Publishing Limited
ISBN:9781789733709

Utforska kategorier

Affärsetik inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Mer om författaren

Charles Richard Baker is Professor of Accounting at the Willumstad School of Business, Adelphi University, New York. His main research interests are focused on the public accounting profession, in particular: the history of the accounting profession, comparative systems of regulation, ethical issues, independence, and legal liability. Professor Baker has published over 120 academic and profession articles and he is a member of the editorial boards of seven academic and professional journals. He received his Ph.D. from the University of California, Los Angeles (UCLA) and he is a Certified Public Accountant (CPA) in New York State.

Recensioner i media

The six papers in this slim collection assess the impact of award timing on reporting fraudulent activity, identify factors affecting how CPAs interpret ethical tax standards, examine sustainability reporting in the U.S. government and not-for-profit organizations, and propose a client ethics evaluation checklist for external auditors. A paper from a Japanese academic surveys the chief financial officers of public firms in Japan concerning earnings quality.

Innehållsförteckning

1. Making Crime Pay: Timing of External Whistleblowing; Andrea M. Scheetz and Joseph Wall 2. Factors that Affect CPA's Personal Applications of Ethical Tax Standards to Ambiguous Positions; Laura Clifford, Amanda M. Grossman, Leigh R. Johnson, and Wayne A. Tervo 3. Sustainability Reporting in U.S. Government and Not for Profit Organizations: A Descriptive Study; Fatima Alali, Zhou Chen, and Yue Liu 4. The Need for New Psychological Contracts in the Auditing Profession; Cecily Raiborn and Michael Stern 5. Survey Research on Earnings Quality: Evidence from Japan; Masumi Nakashima 6. External Auditors, Client Ethics, and the Continuance Decision; Carolyn Conn, Linda Campbell, and Cecily Raiborn

1 337 kr

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