Download PDF by Michael K. Shaub, Robert L. Braun (auth.), Steven Mintz: Accounting for the Public Interest: Perspectives on

By Michael K. Shaub, Robert L. Braun (auth.), Steven Mintz (eds.)

ISBN-10: 9400770812

ISBN-13: 9789400770812

ISBN-10: 9400770820

ISBN-13: 9789400770829

This quantity explores the possibilities and demanding situations dealing with the accounting career in an more and more globalized enterprise and monetary reporting atmosphere. It seems again at previous reports of the occupation in trying to meet its public curiosity legal responsibility. It examines the position and obligations of accounting to society together with regulatory requisites, elevated emphasis on company social accountability, accounting fraud and whistle-blowing implications, internationalization of public curiosity duties, and offering the schooling had to be profitable. The ebook accommodates a moral size in making those exams. Its concentration is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, monetary conception, and the general public curiosity size of accountants as execs. The authors of papers are long-time participants to the yearly symposium on study in Accounting Ethics backed via the general public curiosity element of the AAA.

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Extra resources for Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society

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Code of professional conduct. New York: AICPA. American Institute of Certified Public Accountants. 2012b. Codification of statements on auditing standards. New York: AICPA. American Institute of Certified Public Accountants. 2012c. CPA vision 2025. New York: AICPA. American Medical Association. 2011. Principles of medical ethics, AMA code of medical ethics. page. Downloaded 18 Sept 2011. Aristotle. 1925. Nichomacean ethics. Trans. D. Ross. New York: Oxford University Press. Book II Chapter 3. 1103a–1103b.

D. Massey, and L. Thorne. 2003. Auditors’ Ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature 23: 42–103. , and M. Mercer. 2011. Jury verdicts against auditors under precise and imprecise accounting standards. Unpublished working paper, Emory University and DePaul University. , and R. Knox. 1970. Conceptual and methodological considerations in the study of trust and suspicion. Journal of Conflict Resolution 14: 357–366. E. Peecher. 1997.

Notre Dame: University of Notre Dame Press. A. Sharaf. 1961. The philosophy of auditing. Sarasota: American Accounting Association. J. 1995. Affect- and cognition-based trust as foundations for interpersonal cooperation in organizations. Academy of Management Journal 38: 24–59. Mintz, S. 1995. Virtue ethics and accounting education. Issues in Accounting Education 10(2): 247–267. , S. Smith, and Z. Palmrose. 2005. The effect of quantitative materiality approach on auditors’ adjustment decisions.

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Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society by Michael K. Shaub, Robert L. Braun (auth.), Steven Mintz (eds.)


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