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Research on Professional Responsibility and Ethics in Accounting (Hardcover, New)
Loot Price: R3,805
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Research on Professional Responsibility and Ethics in Accounting (Hardcover, New)
Series: Research on Professional Responsibility and Ethics in Accounting
Expected to ship within 12 - 17 working days
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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.
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