Accounting for the Public Interest: Perspectives on - download pdf or read online

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

This quantity explores the possibilities and demanding situations dealing with the accounting career in an more and more globalized company and monetary reporting setting. It seems to be again at prior reports of the career in trying to meet its public curiosity legal responsibility. It examines the position and obligations of accounting to society together with regulatory standards, elevated emphasis on company social accountability, accounting fraud and whistle-blowing implications, internationalization of public curiosity tasks, and delivering the schooling had to be profitable. The publication comprises a moral measurement in making those exams. Its concentration is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, financial thought, and the general public curiosity measurement of accountants as execs. The authors of papers are long-time participants to the once a year symposium on examine in Accounting Ethics subsidized by way of the general public curiosity portion of the AAA.

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1985. An interdisciplinary approach to moral education. In Moral education: Theory and application, ed. W. Berkowitz and F. Oser, 9–25. Hillsdale: Lawrence Erlbaum. R. 1986. Moral development: Advances in research and theory. New York: Praeger Press. R. 1994. Background: Theory and research. In Moral development in the professions, ed. J. Rest and D. Narvaez, 1–26. Hillsdale: Lawrence Erlbaum. , D. J. J. Thoma. 1999. Postconventional moral thinking: A neo-Kohlbergian approach. Mahwah: Lawrence Erlbaum.

1986. The elements of moral philosophy. New York: Random House. R. 1979. Development in judging moral issues. Minneapolis: University of Minnesota Press. Rest, J. R. 1983. Morality, In Manual of child psychology: Vol. 3, Cognitive development, vol. eds. J. Flavell and E. Markman, gen. ed. P. Mussen, 556–629. New York: Wiley. R. 1984. The major components of morality. In Morality, moral behavior and moral development, ed. W. Kurtines and J. Gerwitz, 24–38. New York: Wiley. R. 1985. An interdisciplinary approach to moral education.

When auditors promote a client’s position or opinion, they are subject to advocacy threats to independence. Adverse interest threats generally arise from pending or threatened litigation with the client. Familiarity or trust threats exist when a close relationship makes the auditor too sympathetic to the client’s interests. Undue influence threats arise from attempted coercion by the client, whether through threats, pressure, or gifts. Financial self-interest threats can include direct and material indirect interests in the client, loans, joint ventures, and even overreliance on the client as a revenue source.

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