Autore	Duska Ronald F. <1937->
Edizione	[2nd ed.]
Pubbl/distr/stampa	Chichester, West Sussex ; ; Malden, MA, : Wiley-Blackwell, 2011
Descrizione fisica	1 online resource (255 p.)
Disciplina	174.9657 174/.9657
Altri autori (Persone)	DuskaBrenda Shay RagatzJulie
Collana	Foundations of business ethics
Soggetto topico	Accountants - Professional ethics Accounting - Moral and ethical aspects
ISBN	1-283-40834-1 9786613408341 1-4443-9588-2 1-4443-9590-4
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Accounting Ethics, SECOND EDITION; Table of Contents; Acknowledgments; Preface; Introduction; Chapter One: The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure; I The Nature of Accounting; II Ethics of Disclosure; III The Financial Statement; IV Roles an Accountant can Fulfill; V Development of Explicit Accounting Standards and Regulations; VI The Sarbanes-Oxley Act (SOX); VII Recent Scandals that Provoked More Regulation; VIII Conclusions; Chapter Two: Ethical Behavior in Accounting: What Is Ethics?; I What Is Ethics?; II Ethics: The Intellectual Enterprise; III Actions IV Social Practices, Institutions, and SystemsV Why Study Ethics?; VI Being Ethical: How to Determine What to Do; VII Questions to Ask to Justify An Action: The Basis of Ethical Theory; VIII Using the Reasons; IX Ethical Dilemmas; X Some Classic Moral Dilemmas; Chapter Three: Ethical Behavior in Accounting: Ethical Theory; I Egoism; II Utilitarianism; III Kant and Deontology; IV Deontological Ethics; V The First Formula of the Categorical Imperative; VI The Second Formula of the Categorical Imperative; VII Virtue Ethics Chapter Four: Accounting As a Profession: Characteristics of a ProfessionChapter Five: Accounting Codes of Conduct; I AICPA Professional Code of Conduct; II Code Principles; III Criticisms of the Code of Conduct; Chapter Six: The Rules of the Code of Conduct; I Section 100 - Independence, Integrity, and Objectivity; II Section 200 - General Standards Accounting Principles; III Section 300 - Responsibilities to Clients; IV Section 400 - Responsibilities to Colleagues; V Section 500 - Other Responsibilities and Practices; Chapter Seven: The Auditing Function; I The Ethics of Public Accounting II TrustIII The Auditor's Responsibility to the Public; IV The Auditor's Basic Responsibilities; V Independence; VI Independence Risk; VII Professional Skepticism; VIII Reasonable Assurance; Chapter Eight: The Ethics of Managerial Accounting; I Reasons Used to Justify Unethical Behaviors; II Blowing the Whistle; Chapter Nine: The Ethics of Tax Accounting; Chapter Ten: Ethics Applied to the Accounting Firm; I Accounting as a Business; II The Social Responsibility of Business; III Good Ethics is Good Business; IV Ethical Responsibilities of Accounting Firms V The Accounting Profession in CrisisAfterword: Current Debates on Accounting Issues; I Fair Value and Principles vs. Rules; II Fair Value Accounting; III Arguments For and Against the Fair Value Approach; IV Summary; V Principles vs. Rules; VI Introduction; VII Isn't GAAP Already Principles Based?; VIII An Example: The Continental Vending Case; IX Recent Developments of " Present Fairly"; X A Better Question; XI Argument for a Rules Based Approach; XII What Would a Principles Based Approach Look Like? The True and Fair Override; XIII Argument for a Principles Based Approach; XIV Conclusion Appendix A: Summary of Sarbanes-Oxley Act of 2002
Record Nr.	UNINA-9910130858803321

Edizione	[First edition, 2024.]
Pubbl/distr/stampa	Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2024
Descrizione fisica	1 online resource (422 pages)
Disciplina	174/.9657
Soggetto topico	Financial engineering Accounting Auditing Financial Technology and Innovation Financial Accounting
ISBN	9783031462092 3031462092 3031462084 9783031462085
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Chapter 1:Incorporating Digital Skills in Accounting Education -- Chapter 2: Digital transformation in accounting: the nexus between technology, leadership, and beyond -- Chapter 3: Digital Transformation in Redefining the Role of the Finance and Audit Professional of the Future -- Chapter 4: A Topic Modeling-Based Review of Digital Transformation Literature in Accounting -- Chapter 5: Lost in Translation? The Required Vs. Actual Technology Skills of Accountants -- Chapter 6: Accountants’ Attitudes to Digital Technology: A Barrier to the Digital Transformation of Accounting? -- Chapter 7: How Accountants can Drive Digital Transformation -- Chapter 8: The Role of Artificial Intelligence In Management Accounting: An Exploratory Case Study -- Chapter 9: Blockchain and the Future of Accountancy: A Review on Policies and Regulations -- Chapter 10: Blockchain Technology in Accounting and Auditing: A Comprehensive Analysis and Review of Feasible Applications -- Chapter 11: Artificial Intelligence inAccounting: Ethical Challenges and Legal Perspectives -- Chapter 12: Harnessing Technologies and Data to Accelerate and Operationalize Environmental, Social and Governance (ESG) Initiatives -- Chapter 13: Digital Transformation in Audit - Japan’s Current Situation in Advantages and Challenges of Adopting Digital Technology.
Record Nr.	UNINA-9910841862103321

Autore	Klein Gordon <1956->
Pubbl/distr/stampa	Hoboken, NJ : , : Wiley, , [2016]
Descrizione fisica	1 online resource (ix, 342 pages)
Disciplina	174/.9657
Soggetto topico	Accountants - Professional ethics Accounting - Moral and ethical aspects Accounting - Decision making
Soggetto genere / forma	Electronic books.
ISBN	1-118-93903-4 1-118-92833-4
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-9910460534203321

Pubbl/distr/stampa	Bingley, : Emerald, 2012
Descrizione fisica	1 online resource (242 p.)
Disciplina	174 174.9657 174/.9657
Altri autori (Persone)	JeffreyCynthia
Collana	Research on professional responsibility and ethics in accounting
Soggetto topico	Accounting - Moral and ethical aspects Accountants - Professional ethics
Soggetto genere / forma	Electronic books.
ISBN	1-283-58868-4 9786613901132 1-78052-761-6
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
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
Record Nr.	UNINA-9910464965703321

Edizione	[1st ed.]
Pubbl/distr/stampa	Bingley, : Emerald, 2012
Descrizione fisica	1 online resource (242 p.)
Disciplina	174 174.9657 174/.9657
Altri autori (Persone)	JeffreyCynthia
Collana	Research on professional responsibility and ethics in accounting
Soggetto topico	Business & Economics - Business Ethics Business & Economics - Accounting - General Accounting Business ethics Accounting - Moral and ethical aspects Accountants - Professional ethics
ISBN	1-283-58868-4 9786613901132 1-78052-761-6
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Anatomy 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.
Record Nr.	UNINA-9910955821003321