Research on Professional Responsibility and Ethics in Accounting publishes
high-quality research and cases which focus on the professional responsibilities
of accountants and how they deal with the ethical issues they face. Covering
timely issues such as social responsibility and ethical judgement, the series
brings together a range of articles exploring the professional responsibilities
of accountants, codes of conduct which affect them, and securities regulations.
Compliance with professional guidelines is judgement-based and the
characteristics of the individual, the culture in which they operate, and
situations all affect how these guidelines are interpreted and applied, as well
as when they might be violated. This volume researches the nature of the
interactions