Research on Professional Responsibility and Ethics in Accounting
Business & Finance, Business Reference, Business Ethics, Accounting
| Author: | Cynthia Jeffrey | ISBN: | 9781780527611 |
| Publisher: | Emerald Group Publishing Limited | Publication: | September 3, 2012 |
| Imprint: | Emerald Group Publishing Limited | Language: | English |
| Author: | Cynthia Jeffrey |
| ISBN: | 9781780527611 |
| Publisher: | Emerald Group Publishing Limited |
| Publication: | September 3, 2012 |
| Imprint: | Emerald Group Publishing Limited |
| Language: | English |
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.
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.
