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Research on Professional Responsibility and Ethics in Accounting - Cynthia Jeffrey, Hardcover
Emerald Group Pub Ltd
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Release Date
9/3/2012
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ISBN-13
9781780527604 | 978-1-78052-760-4
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ISBN
1780527608 | 1-78052-760-8
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Format
Hardcover
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Author(s)
Cynthia Jeffrey
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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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