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Accounting Ethics: Empirical studies of accounting ethics

Accounting Ethics: Empirical studies of accounting ethics
Author: J. Edward Ketz
Publisher: Taylor & Francis US
Total Pages: 456
Release: 2006
Genre: Accountants
ISBN: 9780415350815

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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 Ethics

Accounting Ethics
Author: Ronald F. Duska
Publisher: John Wiley & Sons
Total Pages: 264
Release: 2011-04-08
Genre: Business & Economics
ISBN: 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


Research on Accounting Ethics

Research on Accounting Ethics
Author: Bill N. Schwartz
Publisher: JAI Press Incorporated
Total Pages: 310
Release: 2002-11-13
Genre: Business & Economics
ISBN: 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.


Research on Professional Responsibility and Ethics in Accounting

Research on Professional Responsibility and Ethics in Accounting
Author: Cynthia Jeffrey
Publisher: Emerald Group Publishing
Total Pages: 260
Release: 2010-01-20
Genre: Philosophy
ISBN: 9781849507233

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Presents the research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a broad range of important topics, including professionalism, social responsibility, ethical judgment, and accountability.


Accounting Ethics: Empirical studies of accounting ethics

Accounting Ethics: Empirical studies of accounting ethics
Author: J. Edward Ketz
Publisher: Taylor & Francis US
Total Pages: 464
Release: 2005-12-15
Genre: Business & Economics
ISBN: 9780415350815

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For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.


Accounting Ethics Education

Accounting Ethics Education
Author: Margarida M. Pinheiro
Publisher: Routledge
Total Pages: 171
Release: 2020-11-04
Genre: Business & Economics
ISBN: 1000220516

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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.


Accounting Ethics: Theories of accounting ethics and their dissemination

Accounting Ethics: Theories of accounting ethics and their dissemination
Author: J. Edward Ketz
Publisher: Taylor & Francis
Total Pages: 0
Release: 2006
Genre: Accountants
ISBN: 9780415350808

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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 Handbook on Accounting and Ethics

Research Handbook on Accounting and Ethics
Author: Marion Brivot
Publisher: Edward Elgar Publishing
Total Pages: 399
Release: 2023-03-02
Genre: Business & Economics
ISBN: 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.


Accounting and Business Ethics

Accounting and Business Ethics
Author: Ken McPhail
Publisher: Routledge
Total Pages: 273
Release: 2009-06-02
Genre: Business & Economics
ISBN: 1134231660

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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.


Accounting Ethics

Accounting Ethics
Author: Iris Stuart
Publisher: Wiley Global Education
Total Pages: 312
Release: 2014-09-23
Genre: Business & Economics
ISBN: 1118880196

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Balancing both technical proficiency and ethical sensibility, Accounting Ethics provides a decision model approach to accounting, aiding both student comprehension and supporting the instructor in emphasizing the key elements of the decision process that shapes the technically and ethically competent professional accountant. Includes a decision model which guides students through the process of ethical decision making. Emphasizes the individual accountant’s decision making on both technical and ethical matters. Provides a focus on technical competencies and teaches students how to apply their knowledge through the provision of exercises and cases. Author team includes a blend of skills and experience: a philosopher, an accountant and an expert in business ethics. Strong pedagogical framework that includes study questions, review lists of chapter ‘take-ways’, and review checklists of key ideas. Provides an international perspective on fraud issues.