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