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Research on professional responsibility and ethics in accounting. Volume 13 /
Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. This book features articles on a broad range of topics, including professionalism, social responsibility, ethical judgment, and accountability.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley :
Elsevier JAI,
2008.
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| Edición: | 1st ed. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front cover; Research on Professional Responsibility and Ethics in Accounting; Copyright page; Contents; List of contributors; Editorial information; Editorial review board; Chapter 1. An ethic of accountability; Introduction; Acting in the public interest; Social sustainability; Conclusion; Notes; Acknowledgments; References; Chapter 2. Ethicality and moral intensity of earnings management: Does the method matterquest; Background; Theory and hypotheses development; Research Methods; Results; Discussion; Notes; References; Appendix.
- Chapter 3. Moral identity as a moderator of perceived whistle blowing under threat of retaliation, no protection, and no rewardTheoretical development and hypotheses; Research design; Results; Discussion and conclusions; Notes; References; Chapter 4. Ethical climate and organizational commitment among management accountants; Introduction; Literature review; Research method; Results; Discussion and conclusions; Notes; References; Appendix. Survey instrument; Chapter 5. An attributional analysis of ethicality judgments of earnings management; Theory and hypotheses; Research methods; Results.
- DiscussionNotes; References; Appendix. Experimental case; Chapter 6. Who should teach ethics courses in business and accounting programs?; Introduction; Background and hypotheses; Research method; Results; Summary and conclusions; Notes; Acknowledgment; References; Chapter 7. Accounting ethics education: Where do we go from here?; Introduction; The need for increased business ethics education; The proposed accounting ethics sequence; Summary and conclusion; Notes; References.
- Chapter 8. Do accounting academics have the expertise to teach a discipline-specific ethics coursequest A research assessment approachLiterature review; Research questions; Methodology; Analysis; Discussion; Notes; References.