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Auditing --- Auditors' reports --- Standards --- American Institute of Certified Public Accountants.

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Accounting --- Accountants --- Accountants. --- Accounting. --- Certified public accountants --- Chartered accountants --- CPAs --- Public accountants --- Professional employees --- Australia. --- Arts and Humanities --- Business, Economy and Management --- General and Others --- Trade and Commerce

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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.

Accounting --- Auditing --- Accountants --- Auditors --- Professional employees --- Certified public accountants --- Chartered accountants --- CPAs --- Public accountants --- Audits --- Financial statements --- Comfort letters --- Moral and ethical aspects. --- Professional ethics.

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"Accounting education ought to prepare future professionals to enter a principle-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision-procedures) and ethical awareness (capacity to discern moral issues and resolve ethical dilemmas) are crucial. Such endeavor is best performed by the accountant's adherence to the principles of the accounting profession, by individuals and firms who follow the appropriate rules, act according to the codes of conduct adopted by their profession, and exercise clear judgment whenever they address financial transactions, and consider/assess the state of a given business. Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems and recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, the book provides a moral map for identifying and acting on values when difficult situations arise. Examining multiple perspectives, the book improves the scholarly debate by providing cutting edge and insightful research, vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers, and professionals in the fields of accounting, accounting education and ethics"--

Accounting --- Accountants --- Study and teaching. --- Professional ethics. --- Moral and ethical aspects. --- Certified public accountants --- Chartered accountants --- CPAs --- Public accountants --- Professional employees --- Bookkeeping --- Study and teaching

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Accounting --- Accountants --- Accountants. --- Accounting. --- Certified public accountants --- Chartered accountants --- CPAs --- Public accountants --- Professional employees --- United States. --- Taxes --- Accountancy --- Business, Economy and Management --- Accounting and Auditing --- Business Management --- Finance --- Trade and Commerce