Accounting ethics
Acknowledgments p. x Preface p. xii Introduction p. 1 1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure p. 9 I The Nature of Accounting p. 10 II Ethics of Disclosure p. 14 III The Financial Statement p. 17 IV Roles an Accountant can Fulfill p. 20 V Development of Explicit Accounting Standards and Regulations p. 22 VI The Sarbanes-Oxley Act (SOX) p. 27 VII Recent Scandals that Provoked More Regulation p. 29 VIII Conclusions p. 30 2 Ethical Behavior in Accounting: What …
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- Full title :Accounting ethics / Ronald F., 1937- Duska ; Brenda Shay Duska, Julie Ragatz.
Summary
Acknowledgments p. x Preface p. xii Introduction p. 1 1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure p. 9 I The Nature of Accounting p. 10 II Ethics of Disclosure p. 14 III The Financial Statement p. 17 IV Roles an Accountant can Fulfill p. 20 V Development of Explicit Accounting Standards and Regulations p. 22 VI The Sarbanes-Oxley Act (SOX) p. 27 VII Recent Scandals that Provoked More Regulation p. 29 VIII Conclusions p. 30 2 Ethical Behavior in Accounting: What Is Ethics? p. 31 I What Is Ethics? p. 34 II Ethics: The Intellectual Enterprise p. 35 III Actions p. 35 IV Social Practices, Institutions, and Systems p. 36 V Why Study Ethics? p. 36 VI Being Ethical: How to Determine What to Do p. 38 VII Questions to Ask to Justify an Action: The Basis of Ethical Theory p. 42 VIII Using the Reasons p. 46 IX Ethical Dilemmas p. 47 X Some Classic Moral Dilemmas p. 48 3 Ethical Behavior in Accounting: Ethical Theory p. 51 I Egoism p. 52 II Utilitarianism p. 57 III Kant and Deontology p. 61 IV Deontological Ethics p. 62 V The First Formula of the Categorical Imperative p. 64 VI The Second Formula of the Categorical Imperative p. 65 VII Virtue Ethics p. 66 4 Accounting as a Profession: Characteristics of a Profession p. 69 5 Accounting Codes of Conduct p. 77 I AICPA Professional Code of Conduct p. 79 II Code Principles p. 80 III Criticisms of the Code of Conduct p. 92 6 The Rules of the Code of Conduct p. 93 I Section 100 - Independence, Integrity, and Objectivity p. 94 II Section 200 - General Standards Accounting Principles p. 99 III Section 300 - Responsibilities to Clients p. 102 IV Section 400 - Responsibilities to Colleagues p. 103 V Section 500 - Other Responsibilities and Practices p. 103 7 The Auditing Function p. 109 I The Ethics of Public Accounting p. 113 II Trust p. 115 III The Auditor's Responsibility to the Public p. 116 IV The Auditor's Basic Responsibilities p. 118 V Independence p. 122 VI Independence Risk p. 127 VII Professional Skepticisrn p. 131 VIII Reasonable Assurance p. 133 8 The Ethics of Managerial Accounting p. 135 I Reasons Used to Justify Unethical Behaviors p. 140 II Blowing the Whistle p. 144 9 The Ethics of Tax Accounting p. 151 10 Ethics Applied to the Accounting Firm p. 167 I Accounting as a Business p. 169 II The Social Responsibility of Business p. 170 III Good Ethics is Good Business p. 175 IV Ethical Responsibilities of Accounting Firms p. 177 V The Accounting Profession in Crisis p. 177 Afterword: Current Debates on Accounting Issues p. 185 I Fair Value and Principles vs. Rules p. 185 II Fair Value Accounting p. 189 III Arguments for and Against the Fair Value Approach p. 193 IV Summary p. 198 V Principles vs. Rules p. 199 VI Introduction p. 199 VII Isn't GAAP Already Principles Based? p. 200 VIII An Example: The Continental Vending Case p. 204 IX Recent Developments of ôPresent Fairlyö p. 206 X A Better Question p. 207 XI Argument for a Rules Based Approach p. 208 XII What Would a Principles Based Approach Look Like? The True and Fair Override p. 211 XIII Argument for a Principles Based Approach p. 212 XIV Conclusion p. 215 Appendix A Summary of Sarbanes-Oxley Act of 2002 p. 217 Appendix B The IMA Code of Conduct for Management Accountants p. 230 Index.
Read More ↓Edition Statements
- Publication Date:2011.
- Edition:2nd ed
Publication Statements
- Publisher(s):Wiley-Blackwell
- Place of Publication:Chichester, West Sussex
- Language:eng
- Publication Date:2011.
The Physical Object
- Description:xi, 241 sayfa ; : 23 cm
Edition Identifiers
- ISBN:9781405196130, 1405196130
- oclc:ocn984500021
- Dewey Decimal:174.9657
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