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Accounting ethics / Ronald Duska, Brenda Shay Duska, Julie Ragatz.

By: Contributor(s): Material type: TextTextSeries: Foundations of business ethics ; 9.Publication details: Chichester, West Sussex, U.K. ; Malden, MA : Wiley-Blackwell, 2011.Edition: 2nd edDescription: 1 online resource (xi, 241 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781444395907
  • 1444395904
  • 9781444395891
  • 1444395890
  • 9781444395884
  • 1444395882
Subject(s): Genre/Form: Additional physical formats: Print version:: Accounting ethics.DDC classification:
  • 174/.9657 22
LOC classification:
  • HF5625.15 .D87 2011eb
Other classification:
  • 85.25
  • 85.02
Online resources:
Contents:
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 the Sarbanes-Oxley Act of 2002 -- Appendix B: The IMA Code of Conduct for management accountants.
Action note:
  • digitized 2011 HathiTrust Digital Library committed to preserve
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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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 -- Appendix A: Summary of the Sarbanes-Oxley Act of 2002 -- Appendix B: The IMA Code of Conduct for management accountants.

Use copy Restrictions unspecified star MiAaHDL

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

Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. MiAaHDL

http://purl.oclc.org/DLF/benchrepro0212

digitized 2011 HathiTrust Digital Library committed to preserve pda MiAaHDL

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.