Suchergebnisse

This 25th edition of Research on Professional Responsibility and Ethics in Accountingexplores many aspects across professional responsibility and ethics in accounting, including balancing values vs profits, whistleblowing, earnings management, ethical financial reporting, and moral identity.

4 Data and Measurements4.1 Sample Selection; 4.2 Variables and Measurement; 4.2.1 Dependent Variable: Measures of Shareholder Support; 4.2.2 Main Independent Variables of Interest; 4.2.3 Control Variables; 5 Results; 5.1 Descriptive Statistics; 5.2 Descriptive Data on the Extent and Type of Current Shareholder-Sponsored CSR Proposals; 5.3 Regression Results; 6 Summary and Implications; References; Self-Fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior; Introduction; Literature Review and Hypothesis Development.

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.

The profession and society -- The role of lawyers -- The Law Society and it's roles -- Professional standards -- Lawyer-client relationship -- Lawyer-client conflicts -- Conflicts of duty -- Confidence -- Protecting former clients' confidences -- Duties to disclose and keep informed -- Competence -- Fees -- Administration of justice -- Duties in the conduct of litigation -- Duties in the conduct of a legal practice

Regulation of lawyers -- Regulation of paralegals and ethics guidelines for paralegals -- Unauthorized practice of law -- Confidentiality -- Conflicts of interest -- Advertising and solicitation -- Fees and client funds -- Competence -- Special issues in advocacy -- Professionalism