Accounting Ethics Empirical Studies Of Accounting Ethics
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Accounting Ethics Empirical Studies Of Accounting Ethics
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Author : J. Edward Ketz
language : en
Publisher: Taylor & Francis US
Release Date : 2006
Accounting Ethics Empirical Studies Of Accounting Ethics written by J. Edward Ketz and has been published by Taylor & Francis US this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accountants categories.
The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
Research On Accounting Ethics
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Author : Bill N. Schwartz
language : en
Publisher: JAI Press Incorporated
Release Date : 2002-11-13
Research On Accounting Ethics written by Bill N. Schwartz and has been published by JAI Press Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-11-13 with Business & Economics categories.
The eighth volume of "Research on Accounting Ethics" addresses a wide range of issues including faculty perceptions on the inclusion of business ethics in the curriculum and the importance of context in investigating auditors' moral abilities.
Accounting Ethics
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Author : Ronald F. Duska
language : en
Publisher: John Wiley & Sons
Release Date : 2011-04-08
Accounting Ethics written by Ronald F. Duska and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-04-08 with Business & Economics categories.
This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field Investigates the nature and purpose of accounting Uses concrete examples and case studies, including current situations Examines the ethical responsibilities of individual accountants as well as accounting firms
Accounting Ethics Education
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Author : Margarida M. Pinheiro
language : en
Publisher: Routledge
Release Date : 2020-11-04
Accounting Ethics Education written by Margarida M. Pinheiro and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-04 with Business & Economics categories.
Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, and it is an essential reference in the field. The subject of accounting ethics education is critical to foster ethical awareness that may prevent the way in which one acts or behaves, especially towards others. The point is that accounting education cannot exist without ethical education and accountants must be technically proficient and ethically sensible since ethical behavior is vital to the status and credibility of the accountancy profession. And this sensibility must be developed while the future professional is still cultivating his or her moral and intellectual structure within the school learning environment: character and practical reasoning are crucial because they include not only knowledge of rules and principles, and their correct application but also values and virtues. Examining multiple perspectives, Accounting Ethics Education: Teaching Virtues and Values advances the scholarly debate by providing cuttingedge and insightful research vital for all those interested and immersed in these matters. It begins with a historical perspective of accounting ethics education and continues by exploring challenges, opportunities and developments in the area. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
The Ethics Of Tax Evasion
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Author : Robert W. McGee
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-12-21
The Ethics Of Tax Evasion written by Robert W. McGee and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-21 with Business & Economics categories.
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
Research On Professional Responsibility And Ethics In Accounting
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Author : Cynthia Jeffrey
language : en
Publisher: Emerald Group Publishing
Release Date : 2008-12-15
Research On Professional Responsibility And Ethics In Accounting written by Cynthia Jeffrey and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-12-15 with Business & Economics categories.
High-quality research and case studies that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability.
Accounting Ethics Theories Of Accounting Ethics And Their Dissemination
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Author : J. Edward Ketz
language : en
Publisher: Taylor & Francis
Release Date : 2006
Accounting Ethics Theories Of Accounting Ethics And Their Dissemination written by J. Edward Ketz and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accountants categories.
The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
Accounting And Business Ethics
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Author : Ken McPhail
language : en
Publisher: Routledge
Release Date : 2009-06-02
Accounting And Business Ethics written by Ken McPhail and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-06-02 with Business & Economics categories.
Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.
Research Handbook On Accounting And Ethics
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Author : Marion Brivot
language : en
Publisher: Edward Elgar Publishing
Release Date : 2023-03-02
Research Handbook On Accounting And Ethics written by Marion Brivot and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-02 with Business & Economics categories.
This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.
Accounting For The Public Interest
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Author : Steven Mintz
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-10-04
Accounting For The Public Interest written by Steven Mintz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-04 with Philosophy categories.
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.