Overview

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.

Full Product Details

9781789733709

Table of Contents

Reviews

The six papers in this slim collection assess the impact of award timing on reporting fraudulent activity, identify factors affecting how CPAs interpret ethical tax standards, examine sustainability reporting in the U.S. government and not-for-profit organizations, and propose a client ethics evaluation checklist for external auditors. A paper from a Japanese academic surveys the chief financial officers of public firms in Japan concerning earnings quality. -- Copyright 2019 * Portland, OR *

Author Information

Charles Richard Baker is Professor of Accounting at the Willumstad School of Business, Adelphi University, New York. His main research interests are focused on the public accounting profession, in particular: the history of the accounting profession, comparative systems of regulation, ethical issues, independence, and legal liability. Professor Baker has published over 120 academic and profession articles and he is a member of the editorial boards of seven academic and professional journals. He received his Ph.D. from the University of California, Los Angeles (UCLA) and he is a Certified Public Accountant (CPA) in New York State.

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