Research Handbook on Accounting and Ethics

Research Handbook on Accounting and Ethics PDF

Author: Marion Brivot

Publisher: Edward Elgar Publishing

Published: 2023-03-02

Total Pages: 399

ISBN-13: 1800881029

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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.

The Routledge Handbook of Accounting Ethics

The Routledge Handbook of Accounting Ethics PDF

Author: Eileen Z. Taylor

Publisher: Routledge

Published: 2020-12

Total Pages: 422

ISBN-13: 9780429490224

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"The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. As social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book's primary goal is to call attention to the intersectionality of accounting and ethics, and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountant's and accountings' ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on from whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants, but a place where educators may spur the conversation along"--

Accounting Ethics

Accounting Ethics PDF

Author: Ronald F. Duska

Publisher: John Wiley & Sons

Published: 2011-04-08

Total Pages: 264

ISBN-13: 1444395890

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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

Accounting Ethics Education PDF

Author: Alberto J. Costa

Publisher: Routledge

Published: 2021-06-03

Total Pages: 173

ISBN-13: 1000399869

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Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical dilemmas) are crucial. Accounting education is best performed by the accountant’s adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, exercise clear judgment whenever they address financial transactions and consider/assess the state of a given business. Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems, recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, this book provides a moral map for identifying and acting on values when difficult situations arise. Examining multiple perspectives, the book improves the scholarly debate by providing cutting-edge and insightful research vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.

Handbook of Research on Accounting and Financial Studies

Handbook of Research on Accounting and Financial Studies PDF

Author: Farinha, Luís

Publisher: IGI Global

Published: 2020-03-06

Total Pages: 487

ISBN-13: 1799821374

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The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.

Research on Professional Responsibility and Ethics in Accounting

Research on Professional Responsibility and Ethics in Accounting PDF

Author: Cynthia Jeffrey

Publisher: JAI Press Incorporated

Published: 2004-09-17

Total Pages: 252

ISBN-13: 9780762311255

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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

Accounting Ethics PDF

Author: Ronald F. Duska

Publisher: John Wiley & Sons

Published: 2018-11-28

Total Pages: 252

ISBN-13: 1119118786

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A trusted resource on the complex ethical questions that define the accounting profession An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.

Research on Accounting Ethics

Research on Accounting Ethics PDF

Author: Bill N. Schwartz

Publisher: JAI Press Incorporated

Published: 2002-11-13

Total Pages: 310

ISBN-13: 9780762309009

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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.