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Volume 20 of Research on Professional Responsibility and Ethics in Accounting brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations.

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.

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, ethical judgment, 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 situations 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.

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, ethical judgment, 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 situations 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 book.

Introduction to professional responsibility -- The attorney-client relationship -- The ethical duty of confidentiality, the attorney-client privilege, and the work product doctrine -- Conflicts of interest -- Limitations on zealous representation -- Ethical issues in particular areas of practice -- Issues in the delivery of legal services -- Special ethical problems of law firms.

This article delves into the critical importance of legal ethics and professional responsibility in the legal profession, emphasizing their role in upholding justice and societal trust. Legal ethics provide a comprehensive framework for lawyers to maintain professionalism, integrity, and competence. Integrity requires honesty and transparency, while competence demands continuous learning to navigate evolving legal landscapes. Lawyers also have a duty to maintain client confidentiality and avoid conflicts of interest. Professional responsibility extends beyond individual cases, encompassing obligations to clients, the courts, and society. Lawyers must act in their clients' best interests and uphold the integrity of the legal system. Additionally, they play a role in promoting access to justice and the rule of law. Challenges brought by technology, globalization, and shifting societal norms require lawyers to adapt while preserving core ethical values. Continuous education and robust regulatory frameworks are vital for ensuring adherence to ethical standards and professional responsibilities. The legal profession's ability to evolve and uphold these principles is crucial for its continued role in safeguarding justice and societal trust.

This edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a distinguished group of authors. The topics cover many aspects of professional responsibility and ethics in accounting, including whistleblowing, professional skepticism, earnings management, cognitive style and ethics.

The legal profession and legal services : nature and evolution. The structure of the legal profession ; The problem of lagging legal productivity ; The future of the legal profession -- The philosophy of legal ethics. Foundations of the lawyer's role ; Jurisprudence and the lawyer's role : looking to an understanding of law--rather than to morality--for the source of lawyers' ethical restraint ; Moral counsel and the gap between law and morality ; The corporation as client : amoral ethics squared ; Moral remainders -- Development toward professionalism and the formation of an ethical professional identity to become an effective lawyer. Professionalism and professional identity ; The importance of stress management in the formation of an ethical professional identity ; Professional identity formation and the law school curriculum -- Legal ethics and the practice of law. Sources of legal ethics and the law of lawyering ; Advertising for and solicitation of clients : information about legal services ; The attorney-client relationship : beginning to end ; Funding of legal services : fees, compensation, and fee shifting ; Duties to effectively represent the client ; Duties to protect confidentiality of client information ; Duties of loyalty : conflicts of interest and professional independence ; Duties to organization/entity clients ; Duties of ethical advocacy ; Duties as evaluator or third-party neutral ; Respect for other persons ; Duties of a lawyer in a law firm ; Public-regarding activities, duties, and rights -- Legal malpractice. Introduction to legal malpractice law ; Negligence ; Breach of fiduciary duty ; Liability to nonclients ; Remedies for legal malpractice ; Defenses and obstacles to recovery ; Vicarious liability ; Legal malpractice insurance -- Judicial ethics and the conduct of judges. Regulating judicial conduct generally : features and principles ; Regulating judicial conduct on the bench ; Regulating judicial conduct off the bench : extrajudicial and political activities

Intro -- Foreword by Stephen Sedley, Lord Justice of Appeal 1999-2011 -- Preface -- Acknowledgements -- Contents -- Abbreviations -- Table of Cases -- PART I SETTING THE SCENE: THE TRUTH ABOUT LIES -- 1. Introduction -- I. 'The Truth, the Whole Truth, and Nothing but the Truth' -- II. Operation Mincemeat -- III. 'Corkscrew' Minds -- IV. A Hippocratic Oath for Lawyers? -- V. Lawyers, Truth and Justice -- VI. Tricks of the Trade -- VII. An Inconvenient Truth -- VIII. Why Tricks Matter -- IX. A Comparative Approach -- X. Structure of the Book -- 2. The Lawyer's Role: 'Hired Guns' or 'He roes'? -- I. Defining Lying -- II. Defining Truth -- III. Virtuous Lying -- IV. Virtuous L(aw)y(er)ing -- V. The Lawyer' s Professional Responsibility - Protecting Clients? -- VI. Respect for Client Autonomy -- VII. Protecting Dignity and Liberty -- VIII. The Pervasiveness of Law -- IX. Are Lawyers 'Hired Gun' or ' Heroes'? -- X. Conclusions -- 3. Lawyers: A Divided Loyalty? -- I. Legal -- II. Ethical -- III. Moral -- IV. Conclusions -- PART II STRATEGIES TO PROTECT THE TRUTH -- 4. Keeping Confidentiality: Tragic Choices -- I. Tragic Choices -- II. Exceptions -- III. Inadvertent Disclosure -- 5. Lying with the Law: The Lecture -- I. Anatomy of a Murder -- II. Advice on the Law -- III. Answering Questions -- IV. Advice on Law Enforcement -- V. Advice on Evidence - Coaching -- VI. Baron & -- Budd - Getting Away With It? -- 6. The Inconvenient Truth: Selective Ignorance and Wilful Blindness -- I. A Time to Kill -- II. The 'Buried Bodies Case and Mecca v McClure -- III. Perjury -- IV. 'None of My Business' -- V. Inferences -- VI. Expertise -- 7. Licence to Lie -- I. Default -- II. Official Sanctions -- III. Contracts of Silence: Secret Settlements and NDAs -- 8. Exploring the Outer Space of Law -- I. Legal Realism and the Indeterminacy of Law -- II. Stare Decisis.