Accounting ethics

Duska, Ronald F., 1937-

Accounting ethics [electronic resource] / Ronald Duska, Brenda Shay Duska, Julie Ragatz. - 2nd ed. - Chichester, West Sussex, U.K. ; Malden, MA : Wiley-Blackwell, 2011. - 1 online resource (xi, 241 pages). - Foundations of business ethics ; [9] . - Foundations of business ethics ; 9. .

Includes bibliographical references and index.

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 -- Summary of the Sarbanes-Oxley Act of 2002 -- The IMA Code of Conduct for management accountants. Appendix A: Appendix B:

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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 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.


Electronic reproduction.
[S.l.] :
HathiTrust Digital Library,
2011.


Available electronically via the Internet.

9781444395907 1444395904 9781444395891 1444395890 9781444395884 1444395882


Accountants--Professional ethics.
Accounting--Moral and ethical aspects.

Accountants Accounting Accounting. Bedrijfsethiek. Electronic books. Electronic books.

174.9657