LEADER 04730nam 2200721Ia 450 001 9910792093203321 005 20120820130037.0 010 $a1-283-58868-4 010 $a9786613901132 010 $a1-78052-761-6 035 $a(CKB)2560000000093107 035 $a(EBL)1019354 035 $a(OCoLC)809314293 035 $a(SSID)ssj0000739074 035 $a(PQKBManifestationID)12327033 035 $a(PQKBTitleCode)TC0000739074 035 $a(PQKBWorkID)10686793 035 $a(PQKB)10615188 035 $a(MiAaPQ)EBC1019354 035 $a(Au-PeEL)EBL1019354 035 $a(CaPaEBR)ebr10597033 035 $a(CaONFJC)MIL390113 035 $a(OCoLC)729167224 035 $a(UtOrBLW)bslw08786216 035 $a(EXLCZ)992560000000093107 100 $a20120820d2012 uy 0 101 0 $aeng 135 $aurun||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aResearch on professional responsibility and ethics in accounting$hVol. 16$b[electronic resource] /$fedited by Cynthia Jeffrey 210 $aBingley $cEmerald$d2012 215 $a1 online resource (242 p.) 225 0 $aResearch on professional responsibility and ethics in accounting,$x1574-0765 300 $aDescription based upon print version of record. 311 $a1-78052-760-8 320 $aIncludes bibliographical references. 327 $aAnatomy of an enrollment fraud / John M. Thornton, Nancy W. Ashley -- Ethical predisposition of certified public accountants : a study of gender differences / Donald L. Ariail, Mohammad J. Abdolmohammadi, L. Murphy Smith -- Enhanced enforcement of the foreign corrupt practices act : improving the ethics of U.S. business practices abroad / Carl Pacini, Mushfiq Swaleheen, Katherine Barker -- Promoting professionalism : lessons from the medical and legal professions / Laurie Swinney, Bruce Elder -- Ethical prompts and their effects on the individual's evaluation of acceptable business practices : considerations for accountants / William H. Black, Barbara S. White -- CEO/chair duality in the Sarbanes-Oxley era : board independence versus unity of command / Charles P. Cullinan, Pamela Barton Roush, Xiaochuan Zheng -- The impact of accounting students' professional skepticism on their ethical perception of earnings management / Magdy S. Farag, Rafik Z. Elias -- Classroom cheating : reasons not to whistle-blow and the probability of whistle-blowing / Richard A. Bernardi, Meredith B. Larkin, Lyndsey A. LaBontee, Rebecca A. Lapierre, Nathalie C. Morse. 330 $aResearch on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal. 410 0$aResearch on Professional Responsibility and Ethics in Accounting 606 $aBusiness & Economics$xBusiness Ethics$2bisacsh 606 $aBusiness & Economics$xAccounting$xGeneral$2bisacsh 606 $aAccounting$2bicssc 606 $aBusiness ethics$2bicssc 606 $aAccounting$xMoral and ethical aspects 606 $aAccountants$xProfessional ethics 615 7$aBusiness & Economics$xBusiness Ethics. 615 7$aBusiness & Economics$xAccounting$xGeneral. 615 7$aAccounting. 615 7$aBusiness ethics. 615 0$aAccounting$xMoral and ethical aspects. 615 0$aAccountants$xProfessional ethics. 676 $a174 676 $a174.9657 676 $a174/.9657 701 $aJeffrey$b Cynthia$01469529 801 0$bUtOrBLW 801 1$bUtOrBLW 906 $aBOOK 912 $a9910792093203321 996 $aResearch on professional responsibility and ethics in accounting$93681015 997 $aUNINA