Determinants of Earnings Management Ethics Among Accountants
β Scribed by Rafik Z. Elias
- Book ID
- 110391968
- Publisher
- Springer
- Year
- 2002
- Tongue
- English
- Weight
- 77 KB
- Volume
- 40
- Category
- Article
- ISSN
- 0167-4544
No coin nor oath required. For personal study only.
π SIMILAR VOLUMES
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
The Standards of Ethical Conduct for Management Accountants (Statement 1C) promulgated by the National Association of Accountants on June 1, 1983, are described and critiqued in this article. Four major issues related to the issuance of the standards are discussed: (1) What are the basic requirement