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RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

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RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

Series Editor: Charles Richard Baker

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RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING VOLUME 24

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING

EDITED BY

CHARLES RICHARD BAKER

Adelphi University, USA

United Kingdom – North America – Japan – India – Malaysia – China

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Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2021

Editorial matter and selection copyright © 2021 Charles Richard Baker. Published under exclusive licence by Emerald Publishing Limited.

Individual chapters copyright © 2021 Emerald Publishing Limited.

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No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-83753-229-2 (Print)

ISBN: 978-1-83753-228-5 (Online)

ISBN: 978-1-83753-230-8 (Epub)

ISSN: 1574-0765 (Series)

Description

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing 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, corporate responsibility, ethical judgments, 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 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.

Contents

About the Editor

Charles Richard Baker is a Professor of Accounting at the Willumstad School of Business, Adelphi University, New York. His research interests are focused on the public accounting profession, in particular: ethical issues, independence, legal liability, the history of the accounting profession, and comparative systems of regulation. He has published over 120 academic and profession articles and he is a Member of the editorial boards of seven academic and professional journals. He received a PhD from the University of California, Los Angeles (UCLA), and he is a Certified Public Accountant (CPA) in New York State.

List of Contributors