[Research on Professional Responsibility and Ethics in Accounting] Research on Professional Responsibility and Ethics in Accounting Volume 16 || The Impact of Accounting Students’ Professional Skepticism on their Ethical Perception of Earnings Management

✍ Scribed by Jeffrey, Cynthia

• Book ID: 118059605
• Publisher: Emerald Group Publishing Limited
• Year: 2012
• Tongue: English
• Weight: 139 KB
• Edition: 1
• Volume: 10.1108/S1574-0765(2012)16
• Category: Article
• ISBN: 1780527616
• ISSN: 1574-0765
• DOI: 10.1108/s1574-0765(2012)0000016010

✦ Synopsis

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.