| Research on Professional Responsibility and Ethics in Accounting Contributor(s): Jeffrey, Cynthia (Editor) |
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ISBN: 1780527608 ISBN-13: 9781780527604 Publisher: Emerald Group Publishing OUR PRICE: $157.69 Product Type: Hardcover - Other Formats Published: September 2012 |
| Additional Information |
| BISAC Categories: - Business & Economics | Business Ethics - Business & Economics | Accounting - Standards (gaap, Ifrs, Etc.) - Business & Economics | Accounting - General |
| Dewey: 174.965 |
| Series: Research on Professional Responsibility and Ethics in Accoun |
| Physical Information: 0.6" H x 6.1" W x 9.3" (1.10 lbs) 248 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |
