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Research on Accounting Ethics Vol: 3

Product Details
09 May 1990
Emerald Group Publishing Limited
350 pages - 156 x 234 x 20mm
Research on Accounting Ethics


This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis and to improve ethics education in the field.
The attitudes of accounting students, faculty, and employers toward cheating, Alan T. Lord, Kenneth B. Melvin; the audit environment and evaluations of audit staff, Larry M. Parker, Thomas R. Robinson; personal and organizational factors affecting auditor independence - empirical evidence and directions for future research, Neal M. Ashkanasy, Carolyn A. Windsor; some ethical issues about financial reporting and public accounting and some proposals, J. Edward Ketz, Paul B.W. Miller; sexual harassment in the accounting profession - a survey of AICPA members, Jane N. Baldwin, Charles W. Stanley; ethical issues in expert systems - lessons from moral philosophy, Jesse F. Dillard, Kristi Yuthas; probability of fraud estimates - the impact of client integrity and competence, Richard A. Bernardi; assessing taxpayer moral reasoning - the development of an objective measure, Dann G. Fisher; the effect of moral reasoning levels and political ideology on environmental accounting education, Devaun Kite, Robin R. Radtke; the paradigm shift in technology - financial reporting will never be the same, Robert E. Jensen, Petrea K. Sandlin; toward a philosophical foundation for ethical development of audit expert systems - a contractarian approach, Thomas D. Arnold et al; an overview of the institutional approach to accounting ethics education, Seleshi Sisaye; auditor independence - five scenarios involving potential conflicts of interest, Roger W. Bartlett; an argument for the study of the internal auditors' code of ethics in the accounting curriculum, John O'Shaughnessy, Philip H. Siegel. Commentaries: ethical development of accounting students and public accounting practitioners in Taiwan, Shih-Jen, Kathy Ho; an investigation into the behaviours of public accountants, their peers, superiors and subordinates, Jeanne M. David et al.

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