Research on Professional Responsibility and Ethics in Accounting
publishes high-quality research and cases which focus on the
professional responsibilities of accountants and how they deal with
the ethical issues they face. Covering timely issues such as social
responsibility and ethical judgement, the series brings together a
range of articles exploring the professional responsibilities of
accountants, codes of conduct which affect them, and securities
regulations. Compliance with professional guidelines is
judgement-based and the characteristics of the individual, the
culture in which they operate, and situations all affect how these
guidelines are interpreted and applied, as well as when they might
be violated.
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