Ethical Issues In The Context Of Earnings Management
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Ethical Issues In The Context Of Earnings Management
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Author : Philip Heinz
language : en
Publisher:
Release Date : 2014-01-01
Ethical Issues In The Context Of Earnings Management written by Philip Heinz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-01 with BUSINESS & ECONOMICS categories.
Ethical issues in the context of earnings management have been increasingly recognized as an important and controversial topic in accounting research. Prior literature has largely focused on this topic in Anglo-American countries. This research monograph focuses specifically on Germany, a country in which ethical issues in accounting have not been rigorously examined. Based on an evaluation of prior research, the monograph provides some theoretical and methodological suggestions to guide research on the controversial topics of accountants' professional judgments and earnings management. Further, the influence of two relevant personality variables on professional accountants' ethical judgments on earnings management is examined. The two personality variables selected, namely Construal of Self and Regulatory Focus Theory, provide sharper insights into accountants' judgments at individual levels. This book also examines "holier-than-thou" perception bias among professional accountants and accounting students. "Holier-than-thou" perception bias refers to individuals perceiving themselves as being more ethical than their peers. This bias is an important issue in accounting contexts because it may foster an unethical organizational culture. Finally, the research monograph examines accountants' judgments on whistle-blowing in the context of earnings management. Whistle-blowing as an internal control mechanism is useful in revealing illegal, immoral, or illegitimate practices such as earnings management. This research monograph contributes to accounting research by examining these ethical issues from various perspectives and by providing holistic insights incorporating literature from multiple disciplines such as history, sociology, psychology, and philosophy. The findings of this research monograph have implications for accounting ethics research, accounting firms, and accounting education. The findings also have implications for convergence in accounting and may be of interest for global standard-setters such as the International Ethics Standards Board for Accountants (IESBA) and the International Accounting Education Standards Board (IAESB).
Research On Professional Responsibility And Ethics In Accounting
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Author : Cynthia Jeffrey
language : en
Publisher: Emerald Group Publishing
Release Date : 2014-09-02
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 2014-09-02 with Business & Economics categories.
Volume 18 of Research on Professional Responsibility and Ethics in Accounting continues the series' focus on the nature of interactions between accountants, regulators and standard setters, investigating how and why accountants resolve the dilemmas that occur.
Ethical Issues In The Context Of Earnings Management Using Germany As A Case Study
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Author : Philip Alexander Heinz
language : en
Publisher:
Release Date : 2013
Ethical Issues In The Context Of Earnings Management Using Germany As A Case Study written by Philip Alexander Heinz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Accounting categories.
Ethical issues in the context of earnings management have been increasingly recognized as an important and controversial topic in accounting research. Prior literature has largely focused on this topic in Anglo-American countries. This PhD thesis focuses specifically on Germany, a country in which ethical issues in accounting have not been rigorously examined. This PhD takes the format of a 'thesis by publication', and includes an introduction, four separate papers on various aspects of ethics, and a conclusion.
Research On Professional Responsibility And Ethics In Accounting
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Author : C. Richard Baker
language : en
Publisher: Emerald Group Publishing
Release Date : 2020-10-16
Research On Professional Responsibility And Ethics In Accounting written by C. Richard Baker 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 2020-10-16 with Business & Economics categories.
This is a continuing of a long series focusing on professional responsibility and ethics in accounting.
Financial Management Excellence Strategies For Sustainable Growth
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Author : Dr Nidhi Srivastava
language : en
Publisher: Inkbound Publishers
Release Date : 2022-10-08
Financial Management Excellence Strategies For Sustainable Growth written by Dr Nidhi Srivastava and has been published by Inkbound Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-08 with Business & Economics categories.
Achieve sustainable growth with excellence in financial management. This book covers essential strategies and practices for managing finances effectively, making it a valuable resource for financial professionals and business leaders.
New Perspectives In Accounting Ethics
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Author : Emerald Group Publishing Limited
language : en
Publisher: Emerald Group Publishing
Release Date : 2015-11-05
New Perspectives In Accounting Ethics written by Emerald Group Publishing Limited 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 2015-11-05 with Business & Economics categories.
New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing
Ethics And Sustainability In Accounting And Finance Volume Ii
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Author : Kıymet Tunca Çalıyurt
language : en
Publisher: Springer Nature
Release Date : 2020-12-14
Ethics And Sustainability In Accounting And Finance Volume Ii written by Kıymet Tunca Çalıyurt and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-14 with Business & Economics categories.
This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.
E Book Ethical Obligations And Decision Making In Accounting Text And Cases
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Author : Mintz
language : en
Publisher: McGraw Hill
Release Date : 2016-04-16
E Book Ethical Obligations And Decision Making In Accounting Text And Cases written by Mintz and has been published by McGraw Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-16 with Business & Economics categories.
E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases
Stakeholder Engagement And Innovation In Japan
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Author : Megumi Suto
language : en
Publisher: Springer Nature
Release Date : 2025-03-21
Stakeholder Engagement And Innovation In Japan written by Megumi Suto and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-03-21 with Business & Economics categories.
This book focuses on the linkage between corporate social responsibility (CSR) engagement and innovation strategies in the context of Japanese firms beginning in the late 2000s. Since that time, the firms have faced transformations in their business models and CSR activities in the face of global technological competition. The novelty of this book is that it carefully identifies the channels linking CSR and innovation through employee motivation for creativity and investor awareness of environmental, social, and governance (ESG) issues. As well, the book sheds light on the role of independent sustainability rating agencies as information intermediaries in this linkage. It empirically examines whether and how internal and external stakeholder engagement influences organizational innovation capability and the impact of ESG ratings on that relationship. This present work helps to provide a comprehensive understanding of the integration of multi-stakeholder engagement in corporate innovation strategies to survive in changing social and environmental circumstances, with insight into the role of information intermediaries in the integration process. The book has practical implications for strategic CSR to achieve social and environmental sustainability, which are particularly important in Japan.
Ethics And Sustainability In Accounting And Finance Volume I
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Author : Kıymet Tunca Çalıyurt
language : en
Publisher: Springer
Release Date : 2019-01-14
Ethics And Sustainability In Accounting And Finance Volume I written by Kıymet Tunca Çalıyurt and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-14 with Business & Economics categories.
This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.