Author : OECD
Publisher : OECD Publishing
Page : 239 pages
File Size : 27,19 MB
Release : 2020-05-20
Category :
ISBN : 9264536175
The OECD Public Integrity Handbook provides guidance to government, business and civil society on implementing the OECD Recommendation on Public Integrity. The Handbook clarifies what the Recommendation’s thirteen principles mean in practice and identifies challenges in implementing them.
Author : S. Caanz
Publisher :
Page : 2200 pages
File Size : 20,19 MB
Release : 2017-01-20
Category :
ISBN : 9780730343028
Chartered Accountants Australia and New Zealand's Auditing, Assurance and Ethics Handbook 2017 incorporates all Australian Auditing and Assurance Standards, Guidance and Professional and Ethical Standards issued to 1 December 2016. New to the 2017 edition are: -revised Standards on audits of financial information other than general purpose financial reports: ASA 800 Special Considerations--Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks ASA 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement ASA 810 Engagements to Report on Summary Financial Statements, and -the Accounting Professional and Ethical Standards Board (APESB)'s new Guidance Notes APES GN 21 Valuation Services for Financial Reporting and APES GN 41 Management Representations The companion volume to this handbook, Chartered Accountants Australia and New Zealand's Australia Financial Reporting Handbook 2017, brings together all of the Australian Accounting Standards and Interpretations issued to 1 December 2016. For material issued after 1 December 2016, please refer to the Australian Auditing and Assurance Standards Board (AUASB) website at www.auasb.gov.au and the APESB website at www.apesb.org.au, which are regularly updated throughout the year.
Author : J. Caanz
Publisher :
Page : 2200 pages
File Size : 37,56 MB
Release : 2017-01-24
Category :
ISBN : 9780730343035
Author : Marion Brivot
Publisher : Edward Elgar Publishing
Page : 399 pages
File Size : 18,76 MB
Release : 2023-03-02
Category : Business & Economics
ISBN : 1800881029
This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.
Author : Eileen Z. Taylor
Publisher : Routledge
Page : 511 pages
File Size : 25,51 MB
Release : 2020-12-29
Category : Business & Economics
ISBN : 0429954255
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
Author : Catherine Althaus
Publisher : Taylor & Francis
Page : 291 pages
File Size : 40,12 MB
Release : 2022-12-21
Category : Political Science
ISBN : 1000810348
The seventh edition of this classic handbook on the policy process is fully updated, featuring new material on policy making amid local and global disruption, the contestable nature of modern policy advice, commissioning and contracting, public engagement and policy success and failure. The Australian Policy Handbook shows how public policy permeates every aspect of our lives. It is the stuff of government, justifying taxes, driving legislation and shaping our social services. Public policy gives us roads, railways and airports, emergency services, justice, education and health services, defence, industry development and natural resource management. While politicians make the decisions, public servants provide analysis and support for those choices. This updated edition includes new visuals and introduces a series of case studies for the first time. These cases—covering family violence, behavioural economics, justice reinvestment, child protection and more—illustrate the personal and professional challenges of policymaking practice. Drawing on their extensive practical and academic experience, the authors outline the processes used in making public policy. They systematically explain the relationships between political decision makers, public service advisers, community participants and those charged with implementation. The Australian Policy Handbook remains the essential guide for students and practitioners of policy making in Australia.
Author : Bruce M. Smyth
Publisher : Taylor & Francis
Page : 486 pages
File Size : 29,84 MB
Release : 2024-10-23
Category : Psychology
ISBN : 1040144829
The Routledge Handbook of Human Research Ethics and Integrity in Australia highlights why it is important to look at the subject of human research ethics and integrity within the Australian context, and what the Australian perspective can offer to all researchers in the social sciences and humanities globally. Australia has one of the world’s most rigorous ethics governance frameworks. This edited collection comprises 35 chapters, compiled with the aim of presenting human research ethics and integrity in a way that can be readily understood and applied by undergraduate and postgraduate students, early career and seasoned researchers, Human Research Ethics Committee members, and those who work in the administration of human research ethics. Chapters that focus on research ethics with Aboriginal and Torres Strait Islander people are likely to be of great interest to an international audience interested in Indigenous research ethics more broadly. This collection will act as a prism through which ethical ‘first principles’ can be seen afresh from the vista of contemporary Australian research ethics frameworks. The issues raised in this collection are likely to resonate beyond the Australian context and will speak to researchers and educators in a variety of settings who find themselves grappling with thorny ethical issues ranging from the rapid evolution of data security and privacy concerns to research about cultural heritage and ethical approaches to Indigenous cultural and intellectual property.
Author : Charl de Villiers
Publisher : Routledge
Page : 485 pages
File Size : 28,15 MB
Release : 2020-05-11
Category : Business & Economics
ISBN : 1000071340
This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
Author : Adams, Carol A.
Publisher : Edward Elgar Publishing
Page : 456 pages
File Size : 25,21 MB
Release : 2022-07-21
Category : Business & Economics
ISBN : 1800373511
This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions.
Author : C. Richard Baker
Publisher : Emerald Group Publishing
Page : 135 pages
File Size : 23,35 MB
Release : 2019-09-30
Category : Business & Economics
ISBN : 1789733715
Devoted to publishing high-quality research and cases focusing on professional responsibilities of accountants, this volume explores topics such as whistleblowing, sustainability reporting, and ethical tax standards.
