moral reasoning of finance and accounting professionals an ethical and cognitive moral development examination

... with permission of the copyright owner. Further reproduction prohibited without permission. Moral reasoning of finance and accounting professionals: An ethical and cognitive moral developme Galla, ... Dissertations and Theses; 2007; ProQuest Central pg. n/a Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Repr...

Ngày tải lên: 03/06/2014, 02:07

... consists of credibility, standardisation and accessibility of voluntary disclosures. Worthwhile mentioning is that Healy and Palepu (2001) say that two of these issues, credibility and standardisation, ... upon models of relationships between (1) social performance and social disclosure, (2) social performance and economic performance and between (3) social disclosure...

Ngày tải lên: 29/03/2014, 14:20

... encompassed the Albanian financial and accounting landscape after the implementation of new accounting standards, the increased requirements for electronic financial and tax reporting and the ongoing ... professional proficiency examinations (one covering topics such as accounting, financial reporting and financial statement analysis and the other the civil law, labor act...

Ngày tải lên: 23/03/2014, 00:20

... financial and accounting backgrounds. The study provided a greater understanding of how gender, age, and ethical maturity may affect decision making and moral maturity levels of finance professionals. ... decision making of finance and accounting professionals. Scope The scope of this study includes finance professionals who may also be Accounting profess...

Ngày tải lên: 01/06/2014, 13:58

... covered by the An Insider’s Guide to Finance and Accounting in Higher Education 15 transfer from deferred grants and 25% will be a net cost to the income and expenditure account. These accounting ... If you want to know what an HEI’s published accounts and their nancial management reports really mean, you have to do this bit (and don’t leave until you understand what’...

Ngày tải lên: 18/02/2014, 01:20

... Journal of Finance, The Journal of Banking and Finance, The Journal of Finance, The Journal of Financial Economics, The Journal of Financial & Quantitative Analysis, The Journal of Industrial ... The Journal of Money, Credit & Banking, The Journal of Political Economy, Management Science, and The Review of Economics and Statistics. He is author of one boo...

Ngày tải lên: 19/02/2014, 13:20

... definitions of their components and gain an un- derstanding of how they can help us and why we should under- stand them. Accounting Defined Accounting is the process of recording past business transactions in ... to read and understand an annual report. The benefits of doing so are numerous. They include: Understanding the reporting responsibilities of a public company Fu...

Ngày tải lên: 22/02/2014, 06:20

... component of philosophy, which is the study of values and customs of a person or group and covers the analysis and employment of concepts such as right and wrong, good and evil and do's and ... governance and lack of transparency in our system. This reason can be considered causes of the financial crisis, and the subsequent events of corporate collapse...

Ngày tải lên: 13/03/2014, 14:20

... ensure that organization and its staffs develop, promote and follow the highest ethical standard. The best ethical standard describes the norm of honesty, integrity, morality and management practices. ... Object of research: accountants and auditor who are major accounting at any company in Hanoi  Companies in research: public companies and private companies in Hanoi...

Ngày tải lên: 13/03/2014, 14:20