Research on Professional Responsibility and Ethics in Accounting, Vol. 13 - Jeffrey

ResearchOn Professional Responsibility And Ethics In Accounting 
Volume 13
Chyntia  Jeffrey

Researchon Professional Responsibility and Ethics in Accounting is devoted topublishing high-quality research and cases that focus on the professionalresponsibilities of accountants and how they deal with the ethical issues theyface. The series features articles on a broad range of important and timelytopics, including professionalism, social responsibility, ethical judgment, andaccountability. The professional responsibilities of accountants arebroad-based; they must serve clients and user groups whose needs, incentives,and goals may be in conflict. Further, accountants must interpret and applycodes of conduct, accounting and auditing principles, and securitiesregulations. Compliance with professional guidelines is judgment-based, andcharacteristics of the individual, the culture, and situations affect how theseguidelines are interpreted and applied, as well as when they might be violated.Interactions between accountants, regulators, standard setters, and industriesalso have ethical components. Research into the nature of these interactions,resulting dilemmas, and how and why accountants resolve them, is the focus ofthis journal. Book jacket.

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