Download or read book Cognitive Moral Development and Auditor Independence written by John Thomas Sweeney and published by . This book was released on 1992 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Comparative Analysis of the Cognitive Moral Development of Independent Public Auditors in Selected Public Accounting Firms and Bank Examiners in Selected Federal Banking Regulatory Agencies written by H. Anthony Crossman and published by . This book was released on 2008 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Journal of Accounting Ethics Public Policy Vol 4 No 1 written by Robert McGee and published by PageFree Publishing, Inc.. This book was released on 2004-10 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This quarterly jounal publishes scholarly articles in the interdisciplinary areas of accounting, ethics, and public policy.
Download or read book Accounting Ethics Empirical studies of accounting ethics written by J. Edward Ketz and published by Taylor & Francis US. This book was released on 2005-12-15 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Auditor Independence written by Ismail Adelopo and published by Routledge. This book was released on 2016-04-08 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.
Download or read book Advances in Accounting Behavioral Research written by Donna Bobek Schmitt and published by Emerald Group Publishing. This book was released on 2013-08-22 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing a broad range of issues that affect the users, preparers, and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociolog
Download or read book Accounting Ethics Theories of accounting ethics and their dissemination written by J. Edward Ketz and published by Taylor & Francis. This book was released on 2006 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Moral Development in the Professions written by James R. Rest and published by Psychology Press. This book was released on 1994-11-01 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every year in this country, some 10,000 college and university courses are taught in applied ethics. And many professional organizations now have their own codes of ethics. Yet social science has had little impact upon applied ethics. This book promises to change that trend by illustrating how social science can make a contribution to applied ethics. The text reports psychological studies relevant to applied ethics for many professionals, including accountants, college students and teachers, counselors, dentists, doctors, journalists, nurses, school teachers, athletes, and veterinarians. Each chapter begins with the research base of the cognitive-developmental approach--especially linked to Kohlberg and Rest's Defining Issues Test. Finally, the book summarizes recent research on the following issues: * moral judgment scores within and between professions, * pre- and post-test evaluations of ethics education programs, * moral judgment and moral behavior, * models of professional ethics education, and * models for developing new assessment tools. Researchers in different professional fields investigate different questions, develop different research strategies, and report different findings. Typically researchers of one professional field are not aware of research in other fields. An important aim of the present book is to bring this diverse research together so that cross-fertilization can occur and ideas from one field can transfer to another.
Download or read book Kantian Business Ethics written by Denis Gordon Arnold and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this original collection of essays, a group of distinguished scholars critically examine the ethical dimensions of business using the Kantian themed business ethics of Norman E. Bowie as a jumping off point. the authors engage Bowie's influential body of scholarship as well as contemporary themes in business, including topics such as: the normative foundations of capitalism; the applicability of Kantian ethics, virtue ethics, and pragmatism in normative business ethics; meaningful work; managerial ethics; the ethics of high leverage finance capitalism; business ethics and corporate social responsibility; and responsibility for the natural environment. the contributors to this volume include both scholars sympathetic to Bowie's Kantian business ethics and scholars critical of that perspective. As one of the foundational figures in the establishment and legitimization of the study of business ethics as a field of scholarship, Bowie casts a long shadow over the field. Over the last thirty years he has applied a distinctive, Kantian approach to the analysis of problems in business ethics and his work has had a substantial impact on a wide range of theory and scholarship in the field. Bowie argues in his work that economic value is not the only value that should inform managers, executives, and policy makers when making both business policy decisions and everyday management decisions. He utilizes a Kantian framework to support the position that additional values – such as human dignity and rational consistency – should inform business practice and influence managerial decision-making. He also shows that business practices that include these additional values are consistent with sound management theory and that such businesses can be financially successful. This volume of scholarly essays will be of considerable interest to students and scholars working in business ethics, corporate social responsibility, and organization studies.
Download or read book Ethics and Auditing written by Tom Campbell and published by ANU E Press. This book was released on 2005-06-01 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.
Download or read book Ethical Issues in Accounting written by John Blake and published by Routledge. This book was released on 2005-06-20 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.
Download or read book Behind Closed Doors What Company Audit is Really About written by V. Beattie and published by Springer. This book was released on 2001-03-13 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes us 'behind closed doors' to uncover the nature of the relationship between the audit engagement partner and the company finance director in major listed companies. Based on matched interviews with finance directors and audited engagement partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted and the personal relationships and balance of power between the auditors and the board of directors.
Download or read book E book Ethical Obligations and Decision Making in Accounting Text and Cases written by Mintz and published by McGraw Hill. This book was released on 2016-04-16 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases
Download or read book Postconventional Moral Thinking written by James R. Rest and published by Psychology Press. This book was released on 1999-04 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book summarizes the body of work on Rest's Defining Issues Test, culminating in a reformulation of Kohlberg's theory of moral development. For developmentalists, philosophers, and educators.
Download or read book Research Handbook on Accounting and Ethics written by Marion Brivot and published by Edward Elgar Publishing. This book was released on 2023-03-02 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions written by Kristina Yankova and published by Springer. This book was released on 2015-02-10 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.
Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2022-08-25 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications.
