| Description |
1 online resource (xi, 241 pages) |
| Series |
Foundations of business ethics ; [2] |
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Foundations of business ethics ; 2.
|
| 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 |
| 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 |
| Bibliography |
Includes bibliographical references and index |
| Notes |
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. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
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digitized 2011 HathiTrust Digital Library committed to preserve pda MiAaHDL |
| Subject |
Accountants -- Professional ethics
|
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Accounting -- Moral and ethical aspects
|
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Accountants -- Professional ethics
|
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Accounting -- Moral and ethical aspects
|
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Accounting.
|
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Bedrijfsethiek.
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| Form |
Electronic book
|
| Author |
Duska, Brenda Shay.
|
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Ragatz, Julie.
|
| ISBN |
9781444395907 |
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1444395904 |
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9781444395891 |
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1444395890 |
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9781444395884 |
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1444395882 |
|
