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Full Description
Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.
Contents
1. Making Crime Pay: Timing of External Whistleblowing; Andrea M. Scheetz and Joseph Wall 2. Factors that Affect CPA's Personal Applications of Ethical Tax Standards to Ambiguous Positions; Laura Clifford, Amanda M. Grossman, Leigh R. Johnson, and Wayne A. Tervo
3. Sustainability Reporting in U.S. Government and Not for Profit Organizations: A Descriptive Study; Fatima Alali, Zhou Chen, and Yue Liu
4. The Need for New Psychological Contracts in the Auditing Profession; Cecily Raiborn and Michael Stern
5. Survey Research on Earnings Quality: Evidence from Japan; Masumi Nakashima
6. External Auditors, Client Ethics, and the Continuance Decision; Carolyn Conn, Linda Campbell, and Cecily Raiborn
