Research on professional responsibility and ethics in accounting [[electronic resource] ] . Volume 16 / / edited by Cynthia Jeffrey

• Record Nr.: UNINA9910464965703321
• Pubbl/distr/stampa: Bingley, : Emerald, 2012
• ISBN: 1-283-58868-4; 9786613901132; 1-78052-761-6
• Descrizione fisica: 1 online resource (242 p.)
• Collana: Research on professional responsibility and ethics in accounting ; ; v. 16
• Altri autori (Persone): JeffreyCynthia
• Disciplina: 174; 174.9657; 174/.9657
• Soggetti: Accounting - Moral and ethical aspects; Accountants - Professional ethics; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: FRONT COVER; RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING; COPYRIGHT PAGE; CONTENTS; LIST OF CONTRIBUTORS; EDITORIAL INFORMATION; ANATOMY OF AN ENROLLMENT FRAUD; INTRODUCTION; LITERATURE REVIEW AND BACKGROUND; CASE; DISCUSSION; CONCLUSION; NOTES; REFERENCES; ETHICAL PREDISPOSITION OF CERTIFIED PUBLIC ACCOUNTANTS: A STUDY OF GENDER DIFFERENCES; INTRODUCTION; WHY THE STUDY OF GENDER DIFFERENCES IS IMPORTANT; LITERATURE REVIEW AND RESEARCH HYPOTHESES; RESEARCH METHOD; RESULTS; SUMMARY AND IMPLICATIONS; LIMITATIONS AND FUTURE RESEARCH; NOTES; REFERENCES; ENHANCED ENFORCEMENT OF THE FOREIGN CORRUPT PRACTICES ACT: IMPROVING THE ETHICS OF U.S. BUSINESS PRACTICES ABROADNATURE OF BRIBERY; ANALYSIS OF THE EXTENT OF BRIBERY AND FCPA VIOLATIONS; THE FOREIGN CORRUPT PRACTICES ACT; FCPA COMPLIANCE PROVISIONS; CONCLUSION; NOTES; REFERENCES; ; PROMOTING PROFESSIONALISM: LESSONS FROM THE MEDICAL AND LEGAL PROFESSIONS; INTRODUCTION; PROFESSIONS AND PROFESSIONALISM; INITIATIVES FOR PROMOTING PROFESSIONALISM; RECOMMENDATIONS AND CONCLUSION; CONCLUSION; REFERENCES; ETHICAL PROMPTS AND THEIR EFFECTS ON THE INDIVIDUAL'S EVALUATION OF ACCEPTABLE BUSINESS PRACTICES: CONSIDERATIONS FOR ACCOUNTANTSINTRODUCTION; LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT; METHODOLOGY, DATA SELECTION, AND DATA ANALYSIS; RESULTS; CONCLUSIONS; NOTES; REFERENCES; APPENDIX: RESEARCH INSTRUMENTS; CEO/CHAIR DUALITY IN THE SARBANES-OXLEY ERA: BOARD INDEPENDENCE VERSUS UNITY OF COMMAND; INTRODUCTION; LITERATURE REVIEW AND RESEARCH QUESTION; DATA AND METHODS; RESULTS; SUMMARY AND IMPLICATIONS; NOTES; REFERENCES; THE IMPACT OF ACCOUNTING STUDENTS' PROFESSIONAL SKEPTICISM ON THEIR ETHICAL PERCEPTION OF EARNINGS MANAGEMENTLITERATURE REVIEW; RESEARCH METHOD; STUDY RESULTS; DISCUSSION AND IMPLICATIONS; REFERENCES; CLASSROOM CHEATING: REASONS NOT TO WHISTLE-BLOW AND THE PROBABILITY OF WHISTLE-BLOWING; LITERATURE REVIEW; METHODOLOGY; ANALYSIS; CONCLUSIONS; NOTES; REFERENCES; APPENDIX A: QUESTIONNAIRE; APPENDIX B: PAULHUS' IMPRESSION MANAGEMENT SUBSCALE
• Sommario/riassunto: 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.