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007			cr un|||||||||
008			111024s2011 enka o 000 0 eng d
020			_a9781780520056 (electronic bk.)
039		9	_a201110251309 _bruzita _y10-24-2011 _zruzita
090		4	_aHF5636 _b.R47 2011
245	0	0	_aResearch on professional responsibility and ethics in accounting. _nVol. 15 _h[electronic resource] / _cedited by Cynthia Jeffrey.
260			_aBingley, U.K. : _bEmerald, _c2011.
300			_a1 online resource (x, 250 p.) : _bill.
490	0		_aResearch on professional responsibility and ethics in accounting, _x1574-0765
505	0		_aThe history of professionalization in U.S. public accountancy / Andy Garcia, James C. Lampe -- Principles-based accounting : the case for principled judgment / Martin T. Stuebs, C. William Thomas -- Sexual harassment in the accounting profession : has the situation improved? / Charles W. Stanley, Jane N. Baldwin. -- Financial restatement, corporate social responsibility, and CEO compensation / William D. LaGore, Lois S. Mahoney, Linda Thorne -- Ethical corporate citizenship : does it pay? / Janell L. Blazovich, L. Murphy Smith -- Cheating and whistle-blowing in the classroom / Richard A. Bernardi, Caitlin A. Banzhoff, Abigail M. Martino, Katelyn J. Savasta -- Faculties' perceptions of ethics in the accounting curriculum : a Japanese study / Satoshi Sugahara, Gregory Boland -- Internal auditors speak out on controlling employee fraud / Jeffrey S. Zanzig, Dale L. Flesher.
520			_aResearch 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.
650		0	_aAccounting. _959181
650		0	_aProfessional ethics.
700	1		_aJeffrey, Cynthia.
856	4	0	_uhttps://eresourcesptsl.ukm.remotexs.co/login?url=http://www.emeraldinsight.com/1574-0765/15
907			_a.b15182125 _b2022-04-06 _c2019-11-12
942			_n0 _kHF5636 .R47 2011
914			_avtls003481463
998			_ae _b2011-11-10 _cm _dz _feng _genk _y0 _z.b15182125
999			_c502438 _d502438