Accounting ethics / Ronald Duska, Brenda Shay Duska, Julie Ragatz.
Material type: TextSeries: 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
- computer
- online resource
- 9781444395907
- 1444395904
- 9781444395891
- 1444395890
- 9781444395884
- 1444395882
- 174/.9657 22
- HF5625.15 .D87 2011eb
- 85.25
- 85.02
- digitized 2011 HathiTrust Digital Library committed to preserve
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.
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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.