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Ethics in tht accounting profession
In: Wiley/Hamilton series in accounting and information systems
Active Learning: An Advantageous Yet Challenging Approach to Accounting Ethics Instruction
In: Journal of business ethics: JBE, Band 127, Heft 1, S. 221-230
ISSN: 1573-0697
Education in Accountancy and Social Control: Questions and Comments
In: Issues in accounting education, Band 27, Heft 4, S. 1059-1069
ISSN: 1558-7983
ABSTRACTMy paper considers two questions relating to the roles that education in college and university degree programs and in continuing professional education (CPE) programs play in the social control of the public accounting profession. These questions consider how: (1) educators should respond to the possibility that outside stakeholders might misinterpret the effect of ethics education in accounting degree programs in colleges and universities and ethics-related CPE, and (2) CPE should be used in the public accounting profession's disciplinary process. An assessment process and content similarity are suggested as ways to approach issues raised by the first question. CPE is most appropriate as a sanction when a Certified Public Accountant (CPA) in public accounting unintentionally violates an ethical standard of the public accounting profession and an effort is being made to rehabilitate the CPA. However, if a CPA in public accounting intentionally violates an ethical standard of the public accounting profession, the appropriateness of using CPE as a sanction in an effort to rehabilitate the CPA is controversial and requires research. Both questions and their discussion in the paper draw on comments in Waithe and Ozar (1990).
Accounting ethics research
In: Journal of accounting and public policy, Band 18, Heft 4-5, S. 333-334
ISSN: 0278-4254
A note of appreciation
In: Journal of accounting and public policy, Band 18, Heft 3, S. 187
ISSN: 0278-4254
Population aging: Some accounting considerations
In: Journal of accounting and public policy, Band 6, Heft 3, S. 157-167
ISSN: 0278-4254
Accounting regulation: some further research questions
In: Journal of accounting and public policy, Band 5, Heft 1, S. 1-4
ISSN: 0278-4254
Codes of ethics and self-regulation for non-public accountants: A public policy perspective
In: Journal of accounting and public policy, Band 3, Heft 1, S. 1-8
ISSN: 0278-4254
Codes of ethics and self-regulation for non-public accountants: a public policy perspective
In: Journal of accounting and public policy, Band 3, S. 1-8
ISSN: 0278-4254
The management of earnings
In: Journal of accounting and public policy, Band 19, Heft 4-5, S. 311
ISSN: 0278-4254
Healthcare and accounting
In: Journal of accounting and public policy, Band 19, Heft 1, S. 1
ISSN: 0278-4254
The legal liability of independent auditors
In: Journal of accounting and public policy, Band 16, Heft 4, S. 337
ISSN: 0278-4254
Environmental issues and accounting
In: Journal of accounting and public policy, Band 16, Heft 2, S. 115
ISSN: 0278-4254
Accounting and public policy: Theme issues and a call for papers
In: Journal of accounting and public policy, Band 4, Heft 4, S. 249
ISSN: 0278-4254