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

ISBN-10: 9400770812

ISBN-13: 9789400770812

ISBN-10: 9400770820

ISBN-13: 9789400770829

This quantity explores the possibilities and demanding situations dealing with the accounting occupation in an more and more globalized enterprise and monetary reporting surroundings. It appears to be like again at prior stories of the occupation in trying to meet its public curiosity legal responsibility. It examines the function and tasks of accounting to society together with regulatory specifications, elevated emphasis on company social accountability, accounting fraud and whistle-blowing implications, internationalization of public curiosity responsibilities, and supplying the schooling had to be winning. The booklet accommodates a moral measurement in making those checks. Its concentration is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, financial concept, and the general public curiosity measurement of accountants as execs. The authors of papers are long-time members to the once a year symposium on learn in Accounting Ethics backed by way of the general public curiosity portion of the AAA.

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Extra resources for Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society

Sample text

They must also be aware of the potential to move from rational trust to emotional trust in their relationships with their clients. Auditors, over time, have the potential to become deeply interdependent with, and even deeply dependent on, their clients professionally (Shaub 2004). K. L. 19). Self-review threats arise from auditors providing assurance on their own work. 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.

Many materiality decisions, particularly those that could lead to litigation, and virtually all negotiations with the client would be considered complex tasks. The price to the profession of overreliance on consequentialist calculations and poor execution of those calculations came in the form of outside regulation by the PCAOB. Arthur Andersen partners in Houston and Chicago made bad calculations that, in effect, brought the firm’s practice to an end. CPAs involved in scandals at ESM Government Securities, which temporarily shut down all the state banks in Ohio, and KPMG’s tax shelter controversy, mentioned earlier, represent only two of many anecdotal examples of CPAs as bad consequence calculators.

They are similar to “subjective norms” or an individual’s perception of social pressures in the Theory of Planned Behavior (Ajzen 1985) and can be either formal or informal. Obeying authority (Milgram 1963) and conforming to group norms (Asch 1958) are examples of common social incentives. Legal compliance is a powerful formal social incentive. In addition to pressures to comply, social incentives can also involve pressures to impress by meeting or exceeding perceived social norms and expectations.

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Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society by Michael K. Shaub, Robert L. Braun (auth.), Steven Mintz (eds.)


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