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...

1. Making Crime Pay: Timing of External Whistleblowing; Andrea M. Scheetz and Joseph Wall 2. Factors that Affect CPA's Personal Applications of Ethical Tax Standards to Ambiguous Positions; Laura Clifford, Amanda M. Grossman, Leigh R. Johnson, and Wayne A. Tervo 3. Sustainability Reporting in...

'Vertrauen' spielt in fast allen Bereichen menschlichen Lebens eine wichtige Rolle. Von 'Vertrauen' wird gesprochen in Bezug auf Personen, Unternehmen, Institutionen, Technik usw. Es gibt das Urvertrauen, die vertrauensvolle Zusammenarbeit im Betrieb, die Vertrauensfrage im Parlament, den...

Ethics, social responsibility, leadership, governance. These terms are heard in the classroom, in the boardroom, and viewed on the front page of newspapers and magazines. Yet serious attention to the relationships among these concepts is lacking. Although commitments to leadership, ethics, and...

Cover -- Vorwort -- Ethik der Banken? Herausforderungen und Perspektiven -- I. Verantwortungsvoll investieren. Begründung und Umsetzung -- Geld und Geltung. Zur Moral eines gesellschaftlichen Leitmediums -- Verantwortlich Investierende. Motive, Massstäbe und Handlungsoptionen von...