Accounting ethics

by Duska, Ronald F.

Type Book
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This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. It highlights the debates over the use of fair-value accounting and principles- versus rules-based standards; offers a comprehensive overview of ethics in accounting, as well as an exami…

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Title Statements

  • Full title :Accounting ethics / Ronald Duska, Brenda Shay Duska, Julie Ragatz.

Summary

This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. It highlights the debates over the use of fair-value accounting and principles- versus rules-based standards; offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field; investigates the nature and purpose of accounting; uses concrete examples and case studies, including current situations; and, examines the ethical responsibilities of individual accountants as well as accounting firms.

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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:1 online resource (1 electronic recource (xi, 241 pages)).

Edition Identifiers

  • oclc:on1018084376
  • LC Classification:HF5625.15
  • Dewey Decimal:174/.9657

Table of Contents

Front Matter -- Introduction -- The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure -- Ethical Behavior in Accounting: What is Ethics? -- Ethical Behavior in Accounting: Ethical Theory -- Accounting as a Profession: Characteristics of a Profession -- Accounting Codes of Conduct -- The Rules of the Code of Conduct -- The Auditing Function -- The Ethics of Managerial Accounting -- The Ethics of Tax Accounting -- Ethics Applied to the Accounting Firm -- Afterword: Current Debates on Accounting Issues -- Appendix A: Summary of Sarbanes₆Oxley Act of 2002 -- Appendix B: The IMA Code of Conduct for Management Accountants -- Index.

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Subjects

Accountants -- Professional ethics Accounting Accounting -- Moral and ethical aspects Bedrijfsethiek Comptables -- Déontologie Redovisning -- etik och moral

Writers

Duska, Ronald F. Duska, Brenda Shay Ragatz, Julie

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