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research on professional responsibility and ethics in accounting
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 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 series . br publishes annualy br 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